VERPLANCKE & PARTNERS: 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 & PARTNERS
Largest movements
- Cash +€307,767
up €307,767 (+568%), from €54,145 to €361,912
mainly Current investments (+€296,364) and Net result for the year (+€82,619)
- Current investments -€296,364
down €296,364 (-71.7%), from €413,172 to €116,807
- Receivables within one year +€99,934
up €99,934 (+509%), from €19,629 to €119,563
of which Other amounts receivable: +€101,101
- Tangible fixed assets -€11,080
down €11,080 (-3.8%), from €289,662 to €278,581
of which Land and buildings: -€6,008
- Profit (loss) carried forward +€80,591
up €80,591, from -€64,914 to €15,677
- Tax, wage and social debts +€17,293
up €17,293 (+554,258%), from €3 to €17,296
- Gross operating margin +€62,647
up €62,647 (+133%), from €46,994 to €109,641
- Financial charges -€20,516
down €20,516, from €15,923 to -€4,592
- Taxes +€17,312
up €17,312 (+168%), from €10,296 to €27,608
- Other operating charges -€3,548
down €3,548 (-57.2%), from €6,200 to €2,652
- Financial income -€1,244
down €1,244 (-11.0%), from €11,358 to €10,113
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 | €779,304 | €880,644 | +€101,340 | +13.0% |
| Fixed assets | 21/28 | €290,739 | €279,838 | -€10,900 | -3.7% |
| Tangible fixed assets | 22/27 | €289,662 | €278,581 | -€11,080 | -3.8% |
| Land and buildings | 22 | €279,568 | €273,560 | -€6,008 | -2.1% |
| Plant, machinery and equipment | 23 | €1,321 | €1,048 | -€273 | -20.7% |
| Furniture and vehicles | 24 | €8,773 | €3,973 | -€4,800 | -54.7% |
| Financial fixed assets | 28 | €1,077 | €1,257 | +€180 | +16.7% |
| Current assets | 29/58 | €488,566 | €600,806 | +€112,241 | +23.0% |
| Amounts receivable within one year | 40/41 | €19,629 | €119,563 | +€99,934 | +509% |
| Trade receivables | 40 | €17,680 | €16,514 | -€1,166 | -6.6% |
| Other amounts receivable | 41 | €1,948 | €103,049 | +€101,101 | +5,189% |
| Current investments | 50/53 | €413,172 | €116,807 | -€296,364 | -71.7% |
| Cash at bank and in hand | 54/58 | €54,145 | €361,912 | +€307,767 | +568% |
| Deferred charges and accrued income | 490/1 | €1,620 | €2,523 | +€903 | +55.7% |
| Total equity and liabilities | 10/49 | €779,304 | €880,644 | +€101,340 | +13.0% |
| Equity | 10/15 | €763,817 | €846,436 | +€82,619 | +10.8% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €428,731 | €430,759 | +€2,028 | +0.5% |
| Distributable reserves | 133 | €428,731 | €430,759 | +€2,028 | +0.5% |
| Profit (loss) carried forward | 14 | -€64,914 | €15,677 | +€80,591 | |
| Amounts payable | 17/49 | €15,487 | €34,208 | +€18,721 | +121% |
| Amounts payable within one year | 42/48 | €13,867 | €32,519 | +€18,652 | +135% |
| Trade debts | 44 | €2,509 | €3,742 | +€1,233 | +49.2% |
| Suppliers | 440/4 | €2,509 | €3,742 | +€1,233 | +49.2% |
| Taxes, remuneration and social security | 45 | €3 | €17,296 | +€17,293 | +554,258% |
| Taxes | 450/3 | €3 | €17,296 | +€17,293 | +554,258% |
| Other amounts payable | 47/48 | €11,355 | €11,481 | +€126 | +1.1% |
| Accrued charges and deferred income | 492/3 | €1,620 | €1,689 | +€69 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,500 | €11,468 | -€32 | -0.3% |
| Other operating charges | 640/8 | €6,200 | €2,652 | -€3,548 | -57.2% |
| Gross operating margin | 9900 | €46,994 | €109,641 | +€62,647 | +133% |
| Operating profit (loss) | 9901 | €29,294 | €95,521 | +€66,227 | +226% |
| Financial income | 75/76B | €11,358 | €10,113 | -€1,244 | -11.0% |
| Recurring financial income | 75 | €11,358 | €10,113 | -€1,244 | -11.0% |
| Financial charges | 65/66B | €15,923 | -€4,592 | -€20,516 | |
| Recurring financial charges | 65 | €15,923 | -€4,592 | -€20,516 | |
| Profit (loss) for the period before taxes | 9903 | €24,729 | €110,227 | +€85,498 | +346% |
| Income taxes | 67/77 | €10,296 | €27,608 | +€17,312 | +168% |
| Profit (loss) for the period | 9904 | €14,433 | €82,619 | +€68,186 | +472% |
| Profit (loss) for the period to be appropriated | 9905 | €14,433 | €82,619 | +€68,186 | +472% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.