VERRIPA: 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.
What changed
VERRIPA
NACE 46.711, Wholesale of cars and light vans (up to 3.5 tonnes)
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€4,386
2024 · -€92,219+€96,605
Equity
€1.5m
2024 · €1.5m+€4,386
Cash
€25,583
2024 · €23,961+€1,622
Balance sheet total
€3.7m
2024 · €3.8m-€109,777
Largest movements
Assets
- Tangible fixed assets -€114,238
down €114,238 (-4.0%), from €2.9m to €2.7m
of which Land and buildings: -€76,149
- Receivables within one year -€93,377
down €93,377 (-17.5%), from €534,587 to €441,210
of which Trade receivables: -€123,352
- Deferred charges and accrued income +€87,913
up €87,913 (+156.8%), from €56,082 to €143,995
Equity and liabilities
- Debts after one year -€305,958
down €305,958 (-17.9%), from €1.7m to €1.4m
- Short-term financial debts +€193,500
up €193,500 (+72.6%), from €266,500 to €460,000
Income statement
- Staff costs -€45,812
down €45,812 (-24.0%), from €190,715 to €144,904
- Depreciation -€29,171
down €29,171 (-5.6%), from €519,293 to €490,122
- Financial charges -€21,665
down €21,665 (-16.3%), from €133,170 to €111,505
- Gross operating margin +€11,515
up €11,515 (+1.5%), from €769,502 to €781,017
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.
Result 2024
-€92,219
Gross operating margin
+€11,515
Staff costs
+€45,812
Depreciation
+€29,171
Write-downs
+€3,992
Other operating charges
-€7,671
Financial income
-€2,879
Financial charges
+€21,665
Taxes
-€5,000
Result 2025
€4,386
Cash bridge derived
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.
From operations
+€463,913
Investment
-€377,954
Financing
-€84,337
Cash 2024
€23,961
From operations (derived)
+€463,913
Net result for the year
+€4,386
Depreciation
+€490,122
Stocks and contracts
-€6,233
Receivables within one year
+€93,377
Deferred charges and accrued income
-€87,913
Trade debts
-€14,688
Tax, wage and social debts
-€4,838
Advances received
+€700
Other debts
-€11,000
Investment (derived)
-€377,954
Investment in fixed assets (net)
-€377,954
Financing
-€84,337
Debts after one year
-€305,958
Current portion of long-term debt
+€28,121
Short-term financial debts
+€193,500
Cash 2025
€25,583
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,818,689 | €3,708,912 | -€109,777 | -2.9% |
| Fixed assets | 21/28 | €2,872,920 | €2,760,752 | -€112,168 | -3.9% |
| Intangible fixed assets | 21 | €10,000 | €12,070 | +€2,070 | +20.7% |
| Tangible fixed assets | 22/27 | €2,861,920 | €2,747,682 | -€114,238 | -4.0% |
| Land and buildings | 22 | €1,294,533 | €1,218,385 | -€76,149 | -5.9% |
| Plant, machinery and equipment | 23 | €427,804 | €370,457 | -€57,347 | -13.4% |
| Furniture and vehicles | 24 | €1,139,582 | €1,158,840 | +€19,257 | +1.7% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €945,770 | €948,160 | +€2,391 | +0.3% |
| Stocks and contracts in progress | 3 | €331,140 | €337,372 | +€6,233 | +1.9% |
| Stocks | 30/36 | €331,140 | €337,372 | +€6,233 | +1.9% |
| Amounts receivable within one year | 40/41 | €534,587 | €441,210 | -€93,377 | -17.5% |
| Trade receivables | 40 | €534,562 | €411,210 | -€123,352 | -23.1% |
| Other amounts receivable | 41 | €25 | €30,000 | +€29,975 | +119231.7% |
| Cash at bank and in hand | 54/58 | €23,961 | €25,583 | +€1,622 | +6.8% |
| Deferred charges and accrued income | 490/1 | €56,082 | €143,995 | +€87,913 | +156.8% |
| Total equity and liabilities | 10/49 | €3,818,689 | €3,708,912 | -€109,777 | -2.9% |
| Equity | 10/15 | €1,462,185 | €1,466,570 | +€4,386 | +0.3% |
| Contributions | 10/11 | €1,050,000 | €1,050,000 | = | 0.0% |
| Reserves | 13 | €412,185 | €416,570 | +€4,386 | +1.1% |
| Distributable reserves | 133 | €412,185 | €416,570 | +€4,386 | +1.1% |
| Amounts payable | 17/49 | €2,356,504 | €2,242,342 | -€114,163 | -4.8% |
| Amounts payable after more than one year | 17 | €1,709,083 | €1,403,124 | -€305,958 | -17.9% |
| Financial debts | 170/4 | €1,709,083 | €1,403,124 | -€305,958 | -17.9% |
| Amounts payable within one year | 42/48 | €647,422 | €839,217 | +€191,795 | +29.6% |
| Current portion of amounts payable after more than one year | 42 | €277,837 | €305,958 | +€28,121 | +10.1% |
| Financial debts | 43 | €266,500 | €460,000 | +€193,500 | +72.6% |
| Credit institutions | 430/8 | €266,500 | €460,000 | +€193,500 | +72.6% |
| Trade debts | 44 | €43,237 | €28,549 | -€14,688 | -34.0% |
| Suppliers | 440/4 | €43,237 | €28,549 | -€14,688 | -34.0% |
| Advances received on contracts in progress | 46 | - | €700 | +€700 | |
| Taxes, remuneration and social security | 45 | €38,848 | €34,010 | -€4,838 | -12.5% |
| Taxes | 450/3 | €21,603 | €17,156 | -€4,447 | -20.6% |
| Remuneration and social security | 454/9 | €17,245 | €16,854 | -€391 | -2.3% |
| Other amounts payable | 47/48 | €21,000 | €10,000 | -€11,000 | -52.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €190,715 | €144,904 | -€45,812 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €519,293 | €490,122 | -€29,171 | -5.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,992 | €0 | -€3,992 | -100.0% |
| Other operating charges | 640/8 | €28,196 | €35,867 | +€7,671 | +27.2% |
| Gross operating margin | 9900 | €769,502 | €781,017 | +€11,515 | +1.5% |
| Operating profit (loss) | 9901 | €27,306 | €110,125 | +€82,819 | +303.3% |
| Financial income | 75/76B | €8,644 | €5,766 | -€2,879 | -33.3% |
| Recurring financial income | 75 | €8,644 | €5,766 | -€2,879 | -33.3% |
| Financial charges | 65/66B | €133,170 | €111,505 | -€21,665 | -16.3% |
| Recurring financial charges | 65 | €133,170 | €111,505 | -€21,665 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | -€97,219 | €4,386 | +€101,605 | |
| Income taxes | 67/77 | -€5,000 | €0 | +€5,000 | |
| Profit (loss) for the period | 9904 | -€92,219 | €4,386 | +€96,605 | |
| Profit (loss) for the period to be appropriated | 9905 | -€92,219 | €4,386 | +€96,605 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.