Verrept: 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.
Verrept
Largest movements
- Receivables within one year +€9,661
up €9,661 (+88.8%), from €10,879 to €20,539
of which Trade receivables: +€9,556
- Cash -€9,159
down €9,159 (-20.2%), from €45,281 to €36,122
mainly Receivables within one year (-€9,661) and Tax, wage and social debts (-€1,767)
- Tangible fixed assets -€1,487
down €1,487 (-34.0%), from €4,379 to €2,891
of which Furniture and vehicles: -€1,357
- Profit (loss) carried forward -€16,362
no longer reported in 2025 (was €16,362)
- Reserves +€14,690
new in 2025: €14,690
- Tax, wage and social debts -€1,767
down €1,767 (-12.3%), from €14,419 to €12,652
of which Taxes: -€3,232
- Other debts +€1,649
up €1,649 (+7.1%), from €23,193 to €24,842
- Trade debts +€789
up €789 (+21.8%), from €3,615 to €4,404
- Gross operating margin +€4,293
up €4,293, from -€82 to €4,210
- Taxes +€1,899
up €1,899 (+354%), from €536 to €2,435
- Other operating charges +€493
up €493 (+40.4%), from €1,221 to €1,714
- Depreciation +€366
up €366 (+32.7%), from €1,121 to €1,487
- Financial charges +€100
up €100 (+68.8%), from €146 to €246
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 | €60,589 | €59,588 | -€1,001 | -1.7% |
| Fixed assets | 21/28 | €4,379 | €2,891 | -€1,487 | -34.0% |
| Tangible fixed assets | 22/27 | €4,379 | €2,891 | -€1,487 | -34.0% |
| Plant, machinery and equipment | 23 | €973 | €843 | -€130 | -13.4% |
| Furniture and vehicles | 24 | €3,406 | €2,049 | -€1,357 | -39.9% |
| Current assets | 29/58 | €56,210 | €56,697 | +€486 | +0.9% |
| Amounts receivable within one year | 40/41 | €10,879 | €20,539 | +€9,661 | +88.8% |
| Trade receivables | 40 | €10,879 | €20,434 | +€9,556 | +87.8% |
| Other amounts receivable | 41 | - | €105 | +€105 | |
| Cash at bank and in hand | 54/58 | €45,281 | €36,122 | -€9,159 | -20.2% |
| Deferred charges and accrued income | 490/1 | €51 | €36 | -€16 | -30.5% |
| Total equity and liabilities | 10/49 | €60,589 | €59,588 | -€1,001 | -1.7% |
| Equity | 10/15 | €19,362 | €17,690 | -€1,672 | -8.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €14,690 | +€14,690 | |
| Distributable reserves | 133 | - | €14,690 | +€14,690 | |
| Profit (loss) carried forward | 14 | €16,362 | - | -€16,362 | |
| Amounts payable | 17/49 | €41,227 | €41,898 | +€671 | +1.6% |
| Amounts payable within one year | 42/48 | €41,227 | €41,898 | +€671 | +1.6% |
| Trade debts | 44 | €3,615 | €4,404 | +€789 | +21.8% |
| Suppliers | 440/4 | €3,615 | €4,404 | +€789 | +21.8% |
| Taxes, remuneration and social security | 45 | €14,419 | €12,652 | -€1,767 | -12.3% |
| Taxes | 450/3 | €14,419 | €11,187 | -€3,232 | -22.4% |
| Remuneration and social security | 454/9 | - | €1,465 | +€1,465 | |
| Other amounts payable | 47/48 | €23,193 | €24,842 | +€1,649 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,121 | €1,487 | +€366 | +32.7% |
| Other operating charges | 640/8 | €1,221 | €1,714 | +€493 | +40.4% |
| Gross operating margin | 9900 | -€82 | €4,210 | +€4,293 | |
| Operating profit (loss) | 9901 | -€2,424 | €1,009 | +€3,433 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €146 | €246 | +€100 | +68.8% |
| Recurring financial charges | 65 | €146 | €246 | +€100 | +68.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,569 | €763 | +€3,332 | |
| Income taxes | 67/77 | €536 | €2,435 | +€1,899 | +354% |
| Profit (loss) for the period | 9904 | -€3,105 | -€1,672 | +€1,433 | +46.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,105 | -€1,672 | +€1,433 | +46.1% |
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 18 October 2026 via checked.be.