VERS'POM: what changed
Two fiscal 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.
VERS'POM
Largest movements
- Receivables within one year -€952
down €952 (-12.9%), from €7,357 to €6,405
of which Trade receivables: -€1,165
- Tangible fixed assets -€827
down €827 (-66.8%), from €1,238 to €411
of which Furniture and vehicles: -€786
- Cash +€394
up €394 (+10.9%), from €3,607 to €4,001
mainly Trade debts (+€2,738) and Depreciation (+€1,282)
- Profit (loss) carried forward -€4,094
down €4,094 (-50.1%), from -€8,172 to -€12,267
- Trade debts +€2,738
up €2,738 (+135.3%), from €2,024 to €4,763
- Depreciation -€1,791
down €1,791 (-58.3%), from €3,073 to €1,282
- Gross operating margin +€1,609
up €1,609 (+39.3%), from -€4,096 to -€2,486
- Financial income -€66
no longer reported in 2025 (was €66)
- Financial charges +€50
up €50 (+18.1%), from €276 to €326
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,202 | €10,816 | -€1,386 | -11.4% |
| Fixed assets | 21/28 | €1,238 | €411 | -€827 | -66.8% |
| Tangible fixed assets | 22/27 | €1,238 | €411 | -€827 | -66.8% |
| Plant, machinery and equipment | 23 | €41 | - | -€41 | |
| Furniture and vehicles | 24 | €1,197 | €411 | -€786 | -65.7% |
| Current assets | 29/58 | €10,964 | €10,406 | -€558 | -5.1% |
| Amounts receivable within one year | 40/41 | €7,357 | €6,405 | -€952 | -12.9% |
| Trade receivables | 40 | €7,357 | €6,191 | -€1,165 | -15.8% |
| Other amounts receivable | 41 | - | €214 | +€214 | |
| Cash at bank and in hand | 54/58 | €3,607 | €4,001 | +€394 | +10.9% |
| Total equity and liabilities | 10/49 | €12,202 | €10,816 | -€1,386 | -11.4% |
| Equity | 10/15 | €4,760 | €665 | -€4,094 | -86.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,732 | €6,732 | = | 0.0% |
| Distributable reserves | 133 | €6,732 | €6,732 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,172 | -€12,267 | -€4,094 | -50.1% |
| Amounts payable | 17/49 | €7,443 | €10,151 | +€2,709 | +36.4% |
| Amounts payable within one year | 42/48 | €7,443 | €10,151 | +€2,709 | +36.4% |
| Trade debts | 44 | €2,024 | €4,763 | +€2,738 | +135.3% |
| Suppliers | 440/4 | €2,024 | €4,763 | +€2,738 | +135.3% |
| Taxes, remuneration and social security | 45 | €5,418 | €5,389 | -€29 | -0.5% |
| Taxes | 450/3 | €5,418 | €5,389 | -€29 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,073 | €1,282 | -€1,791 | -58.3% |
| Gross operating margin | 9900 | -€4,096 | -€2,486 | +€1,609 | +39.3% |
| Operating profit (loss) | 9901 | -€7,169 | -€3,768 | +€3,400 | +47.4% |
| Financial income | 75/76B | €66 | - | -€66 | |
| Recurring financial income | 75 | €66 | - | -€66 | |
| Financial charges | 65/66B | €276 | €326 | +€50 | +18.1% |
| Recurring financial charges | 65 | €276 | €326 | +€50 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,378 | -€4,094 | +€3,284 | +44.5% |
| Profit (loss) for the period | 9904 | -€7,378 | -€4,094 | +€3,284 | +44.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,378 | -€4,094 | +€3,284 | +44.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.