Versa Dent: 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.
Versa Dent
Largest movements
- Receivables within one year +€235,844
up €235,844 (+1279.3%), from €18,435 to €254,279
of which Other amounts receivable: +€216,418
- Cash -€103,798
down €103,798 (-43.5%), from €238,868 to €135,070
mainly Receivables within one year (-€235,844) and Investment in fixed assets (net) (-€3,798)
- Reserves +€114,787
up €114,787 (+57.1%), from €201,133 to €315,920
- Tax, wage and social debts +€12,271
up €12,271 (+106.8%), from €11,489 to €23,760
- Trade debts +€6,420
up €6,420 (+737.4%), from €871 to €7,290
- Gross operating margin +€37,252
up €37,252 (+29.9%), from €124,745 to €161,997
- Taxes +€16,276
up €16,276 (+48.2%), from €33,747 to €50,023
- Staff costs -€7,845
down €7,845 (-95.0%), from €8,254 to €409
- Financial income +€5,777
up €5,777 (+440.6%), from €1,311 to €7,089
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 | €269,234 | €402,712 | +€133,478 | +49.6% |
| Fixed assets | 21/28 | €5,412 | €6,454 | +€1,042 | +19.3% |
| Tangible fixed assets | 22/27 | €5,412 | €6,454 | +€1,042 | +19.3% |
| Plant, machinery and equipment | 23 | €1,209 | €919 | -€290 | -24.0% |
| Furniture and vehicles | 24 | €4,203 | €5,534 | +€1,332 | +31.7% |
| Current assets | 29/58 | €263,822 | €396,258 | +€132,436 | +50.2% |
| Amounts receivable after more than one year | 29 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 291 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,435 | €254,279 | +€235,844 | +1279.3% |
| Trade receivables | 40 | €11,196 | €30,622 | +€19,426 | +173.5% |
| Other amounts receivable | 41 | €7,239 | €223,657 | +€216,418 | +2989.6% |
| Cash at bank and in hand | 54/58 | €238,868 | €135,070 | -€103,798 | -43.5% |
| Deferred charges and accrued income | 490/1 | €1,519 | €1,910 | +€390 | +25.7% |
| Total equity and liabilities | 10/49 | €269,234 | €402,712 | +€133,478 | +49.6% |
| Equity | 10/15 | €256,874 | €371,661 | +€114,787 | +44.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €201,133 | €315,920 | +€114,787 | +57.1% |
| Distributable reserves | 133 | €201,133 | €315,920 | +€114,787 | +57.1% |
| Profit (loss) carried forward | 14 | €49,541 | €49,541 | = | 0.0% |
| Amounts payable | 17/49 | €12,360 | €31,051 | +€18,691 | +151.2% |
| Amounts payable within one year | 42/48 | €12,360 | €31,051 | +€18,691 | +151.2% |
| Trade debts | 44 | €871 | €7,290 | +€6,420 | +737.4% |
| Suppliers | 440/4 | €871 | €7,290 | +€6,420 | +737.4% |
| Taxes, remuneration and social security | 45 | €11,489 | €23,760 | +€12,271 | +106.8% |
| Taxes | 450/3 | €11,489 | €23,760 | +€12,271 | +106.8% |
| Remuneration, social security and pensions | 62 | €8,254 | €409 | -€7,845 | -95.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,207 | €2,756 | +€550 | +24.9% |
| Other operating charges | 640/8 | €750 | €772 | +€23 | +3.0% |
| Gross operating margin | 9900 | €124,745 | €161,997 | +€37,252 | +29.9% |
| Operating profit (loss) | 9901 | €113,535 | €158,060 | +€44,524 | +39.2% |
| Financial income | 75/76B | €1,311 | €7,089 | +€5,777 | +440.6% |
| Recurring financial income | 75 | €1,311 | €7,089 | +€5,777 | +440.6% |
| Financial charges | 65/66B | €341 | €338 | -€3 | -0.8% |
| Recurring financial charges | 65 | €341 | €338 | -€3 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €114,506 | €164,811 | +€50,305 | +43.9% |
| Income taxes | 67/77 | €33,747 | €50,023 | +€16,276 | +48.2% |
| Profit (loss) for the period | 9904 | €80,759 | €114,787 | +€34,028 | +42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €80,759 | €114,787 | +€34,028 | +42.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.