Verplanken-Beeckman: 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-Beeckman
Largest movements
- Tangible fixed assets -€12,182
down €12,182 (-3.3%), from €373,627 to €361,445
- Debts after one year -€17,651
down €17,651 (-6.3%), from €278,946 to €261,295
- Gross operating margin +€1,107
up €1,107 (+6.4%), from €17,348 to €18,455
- Financial charges -€582
down €582 (-27.4%), from €2,123 to €1,541
- Depreciation +€215
up €215 (+1.8%), from €11,968 to €12,183
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 | €378,025 | €364,179 | -€13,846 | -3.7% |
| Fixed assets | 21/28 | €373,904 | €361,721 | -€12,183 | -3.3% |
| Tangible fixed assets | 22/27 | €373,627 | €361,445 | -€12,182 | -3.3% |
| Land and buildings | 22 | €373,627 | €361,445 | -€12,182 | -3.3% |
| Financial fixed assets | 28 | €276 | €276 | -€0 | -0.1% |
| Current assets | 29/58 | €4,121 | €2,458 | -€1,663 | -40.4% |
| Cash at bank and in hand | 54/58 | €4,027 | €2,360 | -€1,667 | -41.4% |
| Deferred charges and accrued income | 490/1 | €94 | €98 | +€4 | +4.1% |
| Total equity and liabilities | 10/49 | €378,025 | €364,179 | -€13,846 | -3.7% |
| Equity | 10/15 | €54,932 | €58,037 | +€3,105 | +5.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Revaluation surpluses | 12 | €8,863 | €8,863 | +€0 | 0.0% |
| Reserves | 13 | €30,364 | €33,469 | +€3,105 | +10.2% |
| Non-distributable reserves | 130/1 | €2,480 | €2,480 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,480 | €2,480 | = | 0.0% |
| Distributable reserves | 133 | €27,884 | €30,989 | +€3,105 | +11.1% |
| Profit (loss) carried forward | 14 | €3,305 | €3,305 | -€0 | 0.0% |
| Amounts payable | 17/49 | €323,093 | €306,142 | -€16,951 | -5.2% |
| Amounts payable after more than one year | 17 | €278,946 | €261,295 | -€17,651 | -6.3% |
| Financial debts | 170/4 | €278,946 | €261,295 | -€17,651 | -6.3% |
| Amounts payable within one year | 42/48 | €42,109 | €42,647 | +€538 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €17,113 | €17,651 | +€538 | +3.1% |
| Other amounts payable | 47/48 | €24,996 | €24,996 | -€0 | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,037 | €2,200 | +€163 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,968 | €12,183 | +€215 | +1.8% |
| Other operating charges | 640/8 | €1,576 | €1,626 | +€50 | +3.1% |
| Gross operating margin | 9900 | €17,348 | €18,455 | +€1,107 | +6.4% |
| Operating profit (loss) | 9901 | €3,803 | €4,646 | +€843 | +22.2% |
| Financial charges | 65/66B | €2,123 | €1,541 | -€582 | -27.4% |
| Recurring financial charges | 65 | €2,123 | €1,541 | -€582 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €1,681 | €3,105 | +€1,424 | +84.7% |
| Profit (loss) for the period | 9904 | €1,681 | €3,105 | +€1,424 | +84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,681 | €3,105 | +€1,424 | +84.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.