VERRESEN BEHEER: what changed
What changed
VERRESEN BEHEER
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€133,468
2024 · €109,217+€24,252
Equity
€28,366
2024 · €27,897+€468
Cash
€51,509
2024 · €26,002+€25,508
Balance sheet total
€166,324
2024 · €175,044-€8,720
Largest movements
Assets
- Receivables within one year -€103,987
down €103,987 (-70.0%), from €148,562 to €44,575
- Deferred charges and accrued income +€70,000
up €70,000, from €0 to €70,000
- Cash +€25,508
up €25,508 (+98.1%), from €26,002 to €51,509
mainly Net result for the year (+€133,468) and Receivables within one year (+€103,987)
Equity and liabilities
- Tax, wage and social debts -€43,005
down €43,005 (-93.4%), from €46,062 to €3,057
of which Taxes: -€40,476
- Other debts +€38,060
up €38,060 (+39.3%), from €96,744 to €134,804
- Trade debts -€4,244
down €4,244 (-97.8%), from €4,341 to €97
Income statement
- Gross operating margin +€21,863
up €21,863 (+14.7%), from €148,917 to €170,780
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€109,217
Gross operating margin
+€21,863
Other operating charges
+€95
Financial charges
+€944
Taxes
+€1,350
Result 2025
€133,468
raises the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€158,508
Investment
€0
Financing
-€133,000
Cash 2024
€26,002
From operations (derived)
+€158,508
Net result for the year
+€133,468
Depreciation
+€241
Receivables within one year
+€103,987
Deferred charges and accrued income
-€70,000
Trade debts
-€4,244
Tax, wage and social debts
-€43,005
Other debts
+€38,060
Financing
-€133,000
Contributions, distributions and other
-€133,000
Cash 2025
€51,509
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €175,044 | €166,324 | -€8,720 | -5.0% |
| Fixed assets | 21/28 | €480 | €240 | -€241 | -50.1% |
| Tangible fixed assets | 22/27 | €455 | €215 | -€241 | -52.8% |
| Furniture and vehicles | 24 | €455 | €215 | -€241 | -52.8% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €174,563 | €166,084 | -€8,479 | -4.9% |
| Amounts receivable within one year | 40/41 | €148,562 | €44,575 | -€103,987 | -70.0% |
| Trade receivables | 40 | €148,562 | €44,575 | -€103,987 | -70.0% |
| Cash at bank and in hand | 54/58 | €26,002 | €51,509 | +€25,508 | +98.1% |
| Deferred charges and accrued income | 490/1 | €0 | €70,000 | +€70,000 | |
| Total equity and liabilities | 10/49 | €175,044 | €166,324 | -€8,720 | -5.0% |
| Equity | 10/15 | €27,897 | €28,366 | +€468 | +1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,860 | €7,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Financial assistance | 1313 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,437 | €1,906 | +€468 | +32.6% |
| Amounts payable | 17/49 | €147,146 | €137,958 | -€9,188 | -6.2% |
| Amounts payable within one year | 42/48 | €147,146 | €137,958 | -€9,188 | -6.2% |
| Trade debts | 44 | €4,341 | €97 | -€4,244 | -97.8% |
| Suppliers | 440/4 | €4,341 | €97 | -€4,244 | -97.8% |
| Taxes, remuneration and social security | 45 | €46,062 | €3,057 | -€43,005 | -93.4% |
| Taxes | 450/3 | €43,534 | €3,057 | -€40,476 | -93.0% |
| Remuneration and social security | 454/9 | €2,528 | €0 | -€2,528 | -100% |
| Other amounts payable | 47/48 | €96,744 | €134,804 | +€38,060 | +39.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €241 | €241 | = | 0.0% |
| Other operating charges | 640/8 | €1,309 | €1,214 | -€95 | -7.2% |
| Gross operating margin | 9900 | €148,917 | €170,780 | +€21,863 | +14.7% |
| Operating profit (loss) | 9901 | €147,367 | €169,325 | +€21,958 | +14.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,222 | €1,278 | -€944 | -42.5% |
| Recurring financial charges | 65 | €2,222 | €1,278 | -€944 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | €145,145 | €168,047 | +€22,901 | +15.8% |
| Income taxes | 67/77 | €35,929 | €34,578 | -€1,350 | -3.8% |
| Profit (loss) for the period | 9904 | €109,217 | €133,468 | +€24,252 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €109,217 | €133,468 | +€24,252 | +22.2% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.