VERPLANCKE JOHAN: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
VERPLANCKE JOHAN
Largest movements
- Cash +€180,702
up €180,702 (+386%), from €46,854 to €227,556
mainly Current investments (+€155,000) and Net result for the year (+€16,197)
- Current investments -€155,000
down €155,000 (-100%), from €155,000 to €0
- Receivables within one year -€16,092
down €16,092 (-8.7%), from €184,674 to €168,582
of which Other amounts receivable: -€21,768
- Tangible fixed assets -€7,627
down €7,627 (-2.8%), from €273,560 to €265,932
of which Land and buildings: -€7,090
- Trade debts -€16,508
down €16,508 (-100%), from €16,508 to €0
- Reserves +€15,000
up €15,000 (+3.5%), from €425,282 to €440,282
of which Distributable reserves: +€15,000
- Depreciation -€9,600
down €9,600 (-55.7%), from €17,227 to €7,627
- Taxes +€3,088
up €3,088 (+534%), from €579 to €3,666
- Financial income +€2,387
up €2,387 (+39.0%), from €6,122 to €8,510
- Gross operating margin +€1,627
up €1,627 (+5.3%), from €30,855 to €32,482
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €660,892 | €662,911 | +€2,018 | +0.3% |
| Fixed assets | 21/28 | €273,560 | €265,932 | -€7,627 | -2.8% |
| Tangible fixed assets | 22/27 | €273,560 | €265,932 | -€7,627 | -2.8% |
| Land and buildings | 22 | €272,940 | €265,850 | -€7,090 | -2.6% |
| Plant, machinery and equipment | 23 | €619 | €82 | -€537 | -86.8% |
| Current assets | 29/58 | €387,333 | €396,978 | +€9,645 | +2.5% |
| Amounts receivable within one year | 40/41 | €184,674 | €168,582 | -€16,092 | -8.7% |
| Trade receivables | 40 | €56 | €5,732 | +€5,676 | +10,143% |
| Other amounts receivable | 41 | €184,618 | €162,850 | -€21,768 | -11.8% |
| Current investments | 50/53 | €155,000 | €0 | -€155,000 | -100% |
| Cash at bank and in hand | 54/58 | €46,854 | €227,556 | +€180,702 | +386% |
| Deferred charges and accrued income | 490/1 | €805 | €840 | +€35 | +4.4% |
| Total equity and liabilities | 10/49 | €660,892 | €662,911 | +€2,018 | +0.3% |
| Equity | 10/15 | €526,582 | €542,779 | +€16,197 | +3.1% |
| Contributions | 10/11 | €99,160 | €99,160 | = | 0.0% |
| Reserves | 13 | €425,282 | €440,282 | +€15,000 | +3.5% |
| Tax-exempt reserves | 132 | €56,469 | €56,469 | = | 0.0% |
| Distributable reserves | 133 | €368,814 | €383,814 | +€15,000 | +4.1% |
| Profit (loss) carried forward | 14 | €2,140 | €3,336 | +€1,197 | +55.9% |
| Amounts payable | 17/49 | €134,311 | €120,132 | -€14,179 | -10.6% |
| Amounts payable within one year | 42/48 | €131,011 | €116,832 | -€14,179 | -10.8% |
| Trade debts | 44 | €16,508 | €0 | -€16,508 | -100% |
| Suppliers | 440/4 | €16,508 | €0 | -€16,508 | -100% |
| Taxes, remuneration and social security | 45 | €2,141 | €3,352 | +€1,210 | +56.5% |
| Taxes | 450/3 | €2,141 | €3,352 | +€1,210 | +56.5% |
| Other amounts payable | 47/48 | €112,361 | €113,480 | +€1,119 | +1.0% |
| Accrued charges and deferred income | 492/3 | €3,300 | €3,300 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,227 | €7,627 | -€9,600 | -55.7% |
| Other operating charges | 640/8 | €13,173 | €13,101 | -€72 | -0.5% |
| Gross operating margin | 9900 | €30,855 | €32,482 | +€1,627 | +5.3% |
| Operating profit (loss) | 9901 | €455 | €11,753 | +€11,299 | +2,485% |
| Financial income | 75/76B | €6,122 | €8,510 | +€2,387 | +39.0% |
| Recurring financial income | 75 | €6,122 | €8,510 | +€2,387 | +39.0% |
| Financial charges | 65/66B | €211 | €400 | +€189 | +89.6% |
| Recurring financial charges | 65 | €211 | €400 | +€189 | +89.6% |
| Profit (loss) for the period before taxes | 9903 | €6,366 | €19,863 | +€13,497 | +212% |
| Income taxes | 67/77 | €579 | €3,666 | +€3,088 | +534% |
| Profit (loss) for the period | 9904 | €5,787 | €16,197 | +€10,409 | +180% |
| Profit (loss) for the period to be appropriated | 9905 | €5,787 | €16,197 | +€10,409 | +180% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.