VERSADENT: 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.
VERSADENT
Largest movements
- Cash -€26,909
down €26,909 (-97.5%), from €27,610 to €701
mainly Receivables within one year (-€13,682) and Deferred charges and accrued income (-€6,925)
- Receivables within one year +€13,682
new in 2025: €13,682
of which Other amounts receivable: +€6,913
- Deferred charges and accrued income +€6,925
up €6,925 (+276%), from €2,512 to €9,436
- Tangible fixed assets -€4,305
down €4,305 (-39.7%), from €10,847 to €6,542
of which Furniture and vehicles: -€2,755
- Profit (loss) carried forward -€6,920
new in 2025: -€6,920
- Other debts -€2,615
no longer reported in 2025 (was €2,615)
- Tax, wage and social debts -€1,788
down €1,788 (-25.2%), from €7,098 to €5,310
- Gross operating margin -€56,584
down €56,584, from €55,653 to -€931
- Taxes -€14,661
down €14,661 (-96.2%), from €15,235 to €575
- Financial income +€2,213
new in 2025: €2,213
- Depreciation +€867
up €867 (+25.2%), from €3,439 to €4,305
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 | €103,069 | €92,461 | -€10,607 | -10.3% |
| Fixed assets | 21/28 | €10,947 | €6,642 | -€4,305 | -39.3% |
| Tangible fixed assets | 22/27 | €10,847 | €6,542 | -€4,305 | -39.7% |
| Plant, machinery and equipment | 23 | €6,573 | €5,023 | -€1,550 | -23.6% |
| Furniture and vehicles | 24 | €4,274 | €1,519 | -€2,755 | -64.5% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €92,122 | €85,820 | -€6,302 | -6.8% |
| Amounts receivable after more than one year | 29 | €62,000 | €62,000 | = | 0.0% |
| Other amounts receivable | 291 | €62,000 | €62,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €13,682 | +€13,682 | |
| Trade receivables | 40 | - | €6,769 | +€6,769 | |
| Other amounts receivable | 41 | - | €6,913 | +€6,913 | |
| Cash at bank and in hand | 54/58 | €27,610 | €701 | -€26,909 | -97.5% |
| Deferred charges and accrued income | 490/1 | €2,512 | €9,436 | +€6,925 | +276% |
| Total equity and liabilities | 10/49 | €103,069 | €92,461 | -€10,607 | -10.3% |
| Equity | 10/15 | €90,722 | €83,802 | -€6,920 | -7.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €89,722 | €89,722 | = | 0.0% |
| Distributable reserves | 133 | €89,722 | €89,722 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€6,920 | -€6,920 | |
| Amounts payable | 17/49 | €12,346 | €8,660 | -€3,687 | -29.9% |
| Amounts payable within one year | 42/48 | €12,346 | €8,660 | -€3,687 | -29.9% |
| Financial debts | 43 | - | €21 | +€21 | |
| Credit institutions | 430/8 | - | €21 | +€21 | |
| Trade debts | 44 | €2,634 | €3,329 | +€695 | +26.4% |
| Suppliers | 440/4 | €2,634 | €3,329 | +€695 | +26.4% |
| Taxes, remuneration and social security | 45 | €7,098 | €5,310 | -€1,788 | -25.2% |
| Taxes | 450/3 | €7,098 | €5,310 | -€1,788 | -25.2% |
| Other amounts payable | 47/48 | €2,615 | - | -€2,615 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,439 | €4,305 | +€867 | +25.2% |
| Other operating charges | 640/8 | €756 | €1,105 | +€350 | +46.3% |
| Gross operating margin | 9900 | €55,653 | -€931 | -€56,584 | |
| Operating profit (loss) | 9901 | €51,459 | -€6,342 | -€57,801 | |
| Financial income | 75/76B | - | €2,213 | +€2,213 | |
| Recurring financial income | 75 | - | €2,213 | +€2,213 | |
| Financial charges | 65/66B | €2,731 | €2,217 | -€514 | -18.8% |
| Recurring financial charges | 65 | €2,731 | €2,217 | -€514 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €48,728 | -€6,346 | -€55,074 | |
| Income taxes | 67/77 | €15,235 | €575 | -€14,661 | -96.2% |
| Profit (loss) for the period | 9904 | €33,493 | -€6,920 | -€40,413 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,493 | -€6,920 | -€40,413 |
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 15 October 2026 via checked.be.