VERS L'ESSENTIEL: what changed
What changed
VERS L'ESSENTIEL
NACE 62.100, Computer programming
filed annual accounts (NBB)
Net result for the year
€12,141
2024 · €5,669+€6,472
Equity
€34,433
2024 · €34,292+€141
Cash
€23,001
2024 · €10,021+€12,980
Balance sheet total
€56,057
2024 · €43,761+€12,296
Largest movements
Assets
- Cash +€12,980
up €12,980 (+130%), from €10,021 to €23,001
mainly Net result for the year (+€12,141) and Other debts (+€6,533)
- Tangible fixed assets -€563
down €563 (-1.8%), from €32,146 to €31,583
of which Land and buildings: -€1,238
Equity and liabilities
- Other debts +€6,533
up €6,533 (+116%), from €5,614 to €12,147
- Tax, wage and social debts +€3,870
up €3,870 (+121%), from €3,211 to €7,081
- Trade debts +€1,752
up €1,752 (+272%), from €644 to €2,396
Income statement
- Gross operating margin +€9,882
up €9,882 (+89.2%), from €11,075 to €20,957
- Taxes +€2,754
up €2,754 (+94.8%), from €2,906 to €5,660
- Depreciation +€643
up €643 (+42.9%), from €1,499 to €2,142
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
€5,669
Gross operating margin
+€9,882
Depreciation
-€643
Other operating charges
-€23
Financial income
-€0
Financial charges
+€10
Taxes
-€2,754
Result 2025
€12,141
raises the resultlowers 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
+€26,859
Investment
-€1,879
Financing
-€12,000
Cash 2024
€10,021
From operations (derived)
+€26,859
Net result for the year
+€12,141
Depreciation
+€2,142
Receivables within one year
-€29
Deferred charges and accrued income
+€450
Trade debts
+€1,752
Tax, wage and social debts
+€3,870
Other debts
+€6,533
Investment (derived)
-€1,879
Investment in fixed assets (net)
-€1,879
Financing
-€12,000
Contributions, distributions and other
-€12,000
Cash 2025
€23,001
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,761 | €56,057 | +€12,296 | +28.1% |
| Fixed assets | 21/28 | €32,146 | €31,883 | -€263 | -0.8% |
| Tangible fixed assets | 22/27 | €32,146 | €31,583 | -€563 | -1.8% |
| Land and buildings | 22 | €31,118 | €29,880 | -€1,238 | -4.0% |
| Furniture and vehicles | 24 | €1,028 | €1,703 | +€676 | +65.7% |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €11,615 | €24,174 | +€12,558 | +108% |
| Amounts receivable within one year | 40/41 | €1,144 | €1,173 | +€29 | +2.5% |
| Trade receivables | 40 | €805 | €833 | +€29 | +3.6% |
| Other amounts receivable | 41 | €339 | €339 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,021 | €23,001 | +€12,980 | +130% |
| Deferred charges and accrued income | 490/1 | €450 | €0 | -€450 | -100% |
| Total equity and liabilities | 10/49 | €43,761 | €56,057 | +€12,296 | +28.1% |
| Equity | 10/15 | €34,292 | €34,433 | +€141 | +0.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €14,000 | €14,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €292 | €433 | +€141 | +48.3% |
| Amounts payable | 17/49 | €9,470 | €21,624 | +€12,155 | +128% |
| Amounts payable within one year | 42/48 | €9,470 | €21,624 | +€12,155 | +128% |
| Trade debts | 44 | €644 | €2,396 | +€1,752 | +272% |
| Suppliers | 440/4 | €644 | €2,396 | +€1,752 | +272% |
| Taxes, remuneration and social security | 45 | €3,211 | €7,081 | +€3,870 | +121% |
| Taxes | 450/3 | €3,211 | €7,081 | +€3,870 | +121% |
| Other amounts payable | 47/48 | €5,614 | €12,147 | +€6,533 | +116% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,499 | €2,142 | +€643 | +42.9% |
| Other operating charges | 640/8 | €867 | €889 | +€23 | +2.6% |
| Gross operating margin | 9900 | €11,075 | €20,957 | +€9,882 | +89.2% |
| Operating profit (loss) | 9901 | €8,709 | €17,926 | +€9,216 | +106% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €135 | €125 | -€10 | -7.4% |
| Recurring financial charges | 65 | €135 | €125 | -€10 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €8,575 | €17,801 | +€9,226 | +108% |
| Income taxes | 67/77 | €2,906 | €5,660 | +€2,754 | +94.8% |
| Profit (loss) for the period | 9904 | €5,669 | €12,141 | +€6,472 | +114% |
| Profit (loss) for the period to be appropriated | 9905 | €5,669 | €12,141 | +€6,472 | +114% |
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 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.