VERPLANCKE WILLY: 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 WILLY
Largest movements
- Cash +€209,577
up €209,577 (+280%), from €74,741 to €284,319
mainly Receivables within one year (+€96,046) and Debts after one year (+€70,000)
- Receivables within one year -€96,046
down €96,046 (-71.2%), from €134,821 to €38,775
of which Trade receivables: -€78,831
- Stocks and contracts -€30,582
down €30,582 (-20.7%), from €147,757 to €117,175
- Tangible fixed assets -€10,671
down €10,671 (-55.5%), from €19,236 to €8,566
- Debts after one year +€70,000
up €70,000 (+20.9%), from €335,000 to €405,000
- Advances received -€63,720
down €63,720 (-100%), from €63,720 to €0
- Profit (loss) carried forward +€46,975
up €46,975 (+29.0%), from -€162,165 to -€115,190
- Tax, wage and social debts +€36,759
up €36,759 (+788%), from €4,664 to €41,422
- Trade debts -€24,015
down €24,015 (-91.2%), from €26,332 to €2,317
- Gross operating margin +€41,520
up €41,520 (+131%), from €31,754 to €73,274
- Taxes +€10,596
up €10,596 (+2,523%), from €420 to €11,016
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 | €378,838 | €451,958 | +€73,120 | +19.3% |
| Fixed assets | 21/28 | €19,236 | €8,566 | -€10,671 | -55.5% |
| Tangible fixed assets | 22/27 | €19,236 | €8,566 | -€10,671 | -55.5% |
| Furniture and vehicles | 24 | €19,236 | €8,566 | -€10,671 | -55.5% |
| Current assets | 29/58 | €359,602 | €443,393 | +€83,791 | +23.3% |
| Stocks and contracts in progress | 3 | €147,757 | €117,175 | -€30,582 | -20.7% |
| Stocks | 30/36 | €147,757 | €117,175 | -€30,582 | -20.7% |
| Amounts receivable within one year | 40/41 | €134,821 | €38,775 | -€96,046 | -71.2% |
| Trade receivables | 40 | €113,370 | €34,539 | -€78,831 | -69.5% |
| Other amounts receivable | 41 | €21,451 | €4,235 | -€17,215 | -80.3% |
| Cash at bank and in hand | 54/58 | €74,741 | €284,319 | +€209,577 | +280% |
| Deferred charges and accrued income | 490/1 | €2,283 | €3,124 | +€841 | +36.8% |
| Total equity and liabilities | 10/49 | €378,838 | €451,958 | +€73,120 | +19.3% |
| Equity | 10/15 | -€52,165 | -€5,190 | +€46,975 | +90.1% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€162,165 | -€115,190 | +€46,975 | +29.0% |
| Amounts payable | 17/49 | €431,003 | €457,148 | +€26,145 | +6.1% |
| Amounts payable after more than one year | 17 | €335,000 | €405,000 | +€70,000 | +20.9% |
| Other amounts payable | 178/9 | €335,000 | €405,000 | +€70,000 | +20.9% |
| Amounts payable within one year | 42/48 | €96,003 | €52,108 | -€43,895 | -45.7% |
| Trade debts | 44 | €26,332 | €2,317 | -€24,015 | -91.2% |
| Suppliers | 440/4 | €26,332 | €2,317 | -€24,015 | -91.2% |
| Advances received on contracts in progress | 46 | €63,720 | €0 | -€63,720 | -100% |
| Taxes, remuneration and social security | 45 | €4,664 | €41,422 | +€36,759 | +788% |
| Taxes | 450/3 | €4,664 | €41,422 | +€36,759 | +788% |
| Other amounts payable | 47/48 | €1,287 | €8,369 | +€7,082 | +550% |
| Accrued charges and deferred income | 492/3 | - | €40 | +€40 | |
| Non-recurring operating income | 76A | €3,799 | €413 | -€3,386 | -89.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,077 | €10,671 | +€593 | +5.9% |
| Other operating charges | 640/8 | €4,107 | €4,371 | +€264 | +6.4% |
| Gross operating margin | 9900 | €31,754 | €73,274 | +€41,520 | +131% |
| Operating profit (loss) | 9901 | €17,570 | €58,233 | +€40,663 | +231% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €183 | €251 | +€67 | +36.8% |
| Recurring financial charges | 65 | €183 | €251 | +€67 | +36.8% |
| Profit (loss) for the period before taxes | 9903 | €17,387 | €57,991 | +€40,605 | +234% |
| Income taxes | 67/77 | €420 | €11,016 | +€10,596 | +2,523% |
| Profit (loss) for the period | 9904 | €16,967 | €46,975 | +€30,008 | +177% |
| Profit (loss) for the period to be appropriated | 9905 | €16,967 | €46,975 | +€30,008 | +177% |
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 17 October 2026 via checked.be.