VERRET TECHNIQUES: 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.
VERRET TECHNIQUES
Largest movements
- Tangible fixed assets +€29,476
up €29,476 (+1,684%), from €1,750 to €31,226
of which Furniture and vehicles: +€30,242
- Stocks and contracts -€10,298
down €10,298 (-74.1%), from €13,904 to €3,606
- Receivables within one year -€1,871
down €1,871 (-7.8%), from €23,853 to €21,982
of which Trade receivables: -€6,295
- Debts after one year +€25,178
new in 2025: €25,178
- Trade debts -€8,978
down €8,978 (-60.7%), from €14,786 to €5,808
- Current portion of long-term debt +€5,781
up €5,781 (+145%), from €4,000 to €9,781
- Profit (loss) carried forward -€3,500
down €3,500 (-41.7%), from €8,389 to €4,889
- Tax, wage and social debts -€971
down €971 (-33.5%), from €2,898 to €1,927
- Gross operating margin -€20,557
down €20,557, from €20,452 to -€104
- Taxes -€2,218
down €2,218 (-92.3%), from €2,404 to €186
- Financial income +€2,072
up €2,072 (+199,250%), from €1 to €2,073
of which Non-recurring financial income: +€2,065
- Depreciation +€722
up €722 (+58.6%), from €1,233 to €1,954
- Financial charges +€405
up €405 (+17.2%), from €2,351 to €2,756
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 | €41,212 | €58,710 | +€17,499 | +42.5% |
| Fixed assets | 21/28 | €1,750 | €31,226 | +€29,476 | +1,684% |
| Tangible fixed assets | 22/27 | €1,750 | €31,226 | +€29,476 | +1,684% |
| Plant, machinery and equipment | 23 | €1,750 | €985 | -€766 | -43.8% |
| Furniture and vehicles | 24 | - | €30,242 | +€30,242 | |
| Current assets | 29/58 | €39,461 | €27,484 | -€11,977 | -30.4% |
| Stocks and contracts in progress | 3 | €13,904 | €3,606 | -€10,298 | -74.1% |
| Stocks | 30/36 | €13,904 | €3,606 | -€10,298 | -74.1% |
| Amounts receivable within one year | 40/41 | €23,853 | €21,982 | -€1,871 | -7.8% |
| Trade receivables | 40 | €12,635 | €6,340 | -€6,295 | -49.8% |
| Other amounts receivable | 41 | €11,218 | €15,642 | +€4,424 | +39.4% |
| Cash at bank and in hand | 54/58 | €1,050 | €980 | -€70 | -6.6% |
| Deferred charges and accrued income | 490/1 | €654 | €915 | +€261 | +40.0% |
| Total equity and liabilities | 10/49 | €41,212 | €58,710 | +€17,499 | +42.5% |
| Equity | 10/15 | €19,319 | €15,819 | -€3,500 | -18.1% |
| Contributions | 10/11 | €10,930 | €10,930 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,389 | €4,889 | -€3,500 | -41.7% |
| Amounts payable | 17/49 | €21,893 | €42,892 | +€20,999 | +95.9% |
| Amounts payable after more than one year | 17 | - | €25,178 | +€25,178 | |
| Financial debts | 170/4 | - | €25,178 | +€25,178 | |
| Amounts payable within one year | 42/48 | €21,683 | €17,516 | -€4,167 | -19.2% |
| Current portion of amounts payable after more than one year | 42 | €4,000 | €9,781 | +€5,781 | +145% |
| Trade debts | 44 | €14,786 | €5,808 | -€8,978 | -60.7% |
| Suppliers | 440/4 | €14,786 | €5,808 | -€8,978 | -60.7% |
| Taxes, remuneration and social security | 45 | €2,898 | €1,927 | -€971 | -33.5% |
| Taxes | 450/3 | €2,898 | €1,927 | -€971 | -33.5% |
| Accrued charges and deferred income | 492/3 | €210 | €198 | -€12 | -5.6% |
| Remuneration, social security and pensions | 62 | €336 | - | -€336 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,233 | €1,954 | +€722 | +58.6% |
| Other operating charges | 640/8 | €545 | €477 | -€68 | -12.5% |
| Non-recurring operating charges | 66A | €752 | €96 | -€656 | -87.3% |
| Gross operating margin | 9900 | €20,452 | -€104 | -€20,557 | |
| Operating profit (loss) | 9901 | €17,587 | -€2,632 | -€20,219 | |
| Financial income | 75/76B | €1 | €2,073 | +€2,072 | +199,250% |
| Recurring financial income | 75 | €1 | €8 | +€7 | +692% |
| Non-recurring financial income | 76B | - | €2,065 | +€2,065 | |
| Financial charges | 65/66B | €2,351 | €2,756 | +€405 | +17.2% |
| Recurring financial charges | 65 | €2,351 | €2,756 | +€405 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | €15,237 | -€3,315 | -€18,552 | |
| Income taxes | 67/77 | €2,404 | €186 | -€2,218 | -92.3% |
| Profit (loss) for the period | 9904 | €12,833 | -€3,500 | -€16,333 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,833 | -€3,500 | -€16,333 |
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 14 October 2026 via checked.be.