VERPLANKEN: 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.
VERPLANKEN
Largest movements
- Cash -€21,243
down €21,243 (-59.9%), from €35,438 to €14,194
mainly Receivables within one year (-€14,620) and Other debts (-€9,361)
- Receivables within one year +€14,620
up €14,620 (+195%), from €7,483 to €22,104
of which Trade receivables: +€17,770
- Tangible fixed assets -€4,177
down €4,177 (-26.4%), from €15,820 to €11,643
of which Other tangible fixed assets: -€4,971
- Stocks and contracts -€1,420
down €1,420 (-37.8%), from €3,759 to €2,339
- Other debts -€9,361
down €9,361 (-54.4%), from €17,210 to €7,848
- Profit (loss) carried forward -€5,597
down €5,597 (-80.0%), from -€6,994 to -€12,591
- Tax, wage and social debts +€3,852
up €3,852 (+286%), from €1,347 to €5,199
- Trade debts -€1,842
down €1,842 (-54.6%), from €3,376 to €1,534
- Accrued charges and deferred income +€1,538
up €1,538 (+49.8%), from €3,086 to €4,624
- Gross operating margin -€27,434
down €27,434 (-92.9%), from €29,532 to €2,098
- Depreciation -€2,825
down €2,825 (-30.2%), from €9,345 to €6,521
- Financial income -€635
down €635 (-100.0%), from €635 to €0
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 | €65,255 | €53,096 | -€12,159 | -18.6% |
| Fixed assets | 21/28 | €15,820 | €11,643 | -€4,177 | -26.4% |
| Tangible fixed assets | 22/27 | €15,820 | €11,643 | -€4,177 | -26.4% |
| Plant, machinery and equipment | 23 | €63 | €0 | -€63 | -100% |
| Furniture and vehicles | 24 | - | €2,010 | +€2,010 | |
| Leasing and similar rights | 25 | €1,153 | €0 | -€1,153 | -100% |
| Other tangible fixed assets | 26 | €14,604 | €9,633 | -€4,971 | -34.0% |
| Current assets | 29/58 | €49,435 | €41,452 | -€7,983 | -16.1% |
| Stocks and contracts in progress | 3 | €3,759 | €2,339 | -€1,420 | -37.8% |
| Stocks | 30/36 | €3,759 | €2,339 | -€1,420 | -37.8% |
| Amounts receivable within one year | 40/41 | €7,483 | €22,104 | +€14,620 | +195% |
| Trade receivables | 40 | €4,307 | €22,077 | +€17,770 | +413% |
| Other amounts receivable | 41 | €3,176 | €27 | -€3,149 | -99.2% |
| Cash at bank and in hand | 54/58 | €35,438 | €14,194 | -€21,243 | -59.9% |
| Deferred charges and accrued income | 490/1 | €2,755 | €2,815 | +€60 | +2.2% |
| Total equity and liabilities | 10/49 | €65,255 | €53,096 | -€12,159 | -18.6% |
| Equity | 10/15 | €39,105 | €33,508 | -€5,597 | -14.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,899 | €39,899 | = | 0.0% |
| Distributable reserves | 133 | €39,899 | €39,899 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,994 | -€12,591 | -€5,597 | -80.0% |
| Amounts payable | 17/49 | €26,150 | €19,588 | -€6,562 | -25.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €23,064 | €14,964 | -€8,100 | -35.1% |
| Current portion of amounts payable after more than one year | 42 | €1,130 | €382 | -€748 | -66.2% |
| Trade debts | 44 | €3,376 | €1,534 | -€1,842 | -54.6% |
| Suppliers | 440/4 | €3,376 | €1,534 | -€1,842 | -54.6% |
| Taxes, remuneration and social security | 45 | €1,347 | €5,199 | +€3,852 | +286% |
| Taxes | 450/3 | €1,347 | €5,199 | +€3,852 | +286% |
| Other amounts payable | 47/48 | €17,210 | €7,848 | -€9,361 | -54.4% |
| Accrued charges and deferred income | 492/3 | €3,086 | €4,624 | +€1,538 | +49.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,345 | €6,521 | -€2,825 | -30.2% |
| Other operating charges | 640/8 | €794 | €825 | +€32 | +4.0% |
| Gross operating margin | 9900 | €29,532 | €2,098 | -€27,434 | -92.9% |
| Operating profit (loss) | 9901 | €19,393 | -€5,248 | -€24,641 | |
| Financial income | 75/76B | €635 | €0 | -€635 | -100.0% |
| Recurring financial income | 75 | €635 | €0 | -€635 | -100.0% |
| Financial charges | 65/66B | €376 | €349 | -€27 | -7.2% |
| Recurring financial charges | 65 | €376 | €349 | -€27 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €19,652 | -€5,597 | -€25,249 | |
| Profit (loss) for the period | 9904 | €19,652 | -€5,597 | -€25,249 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,652 | -€5,597 | -€25,249 |
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 22 October 2026 via checked.be.