VERSAVEL CONSULTING: 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.
VERSAVEL CONSULTING
Largest movements
- Receivables within one year -€161,944
down €161,944 (-80.0%), from €202,525 to €40,581
of which Other amounts receivable: -€145,526
- Tangible fixed assets -€21,798
down €21,798 (-9.0%), from €241,956 to €220,159
of which Land and buildings: -€25,807
- Other debts -€206,812
down €206,812 (-85.5%), from €241,998 to €35,186
- Short-term financial debts +€103,825
up €103,825 (+1,570%), from €6,613 to €110,438
- Debts after one year -€73,961
down €73,961 (-71.1%), from €103,961 to €30,000
- Profit (loss) carried forward +€28,509
new in 2025: €28,509
- Trade debts -€14,622
down €14,622 (-80.7%), from €18,118 to €3,495
- Gross operating margin -€106,192
down €106,192, from €97,112 to -€9,080
- Taxes -€17,225
no longer reported in 2025 (was €17,225)
- Other operating charges +€11,922
up €11,922 (+210%), from €5,684 to €17,606
- Financial income +€7,935
up €7,935 (+35.9%), from €22,102 to €30,037
- Financial charges +€4,731
up €4,731 (+27.4%), from €17,241 to €21,972
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €669,800 | €484,673 | -€185,126 | -27.6% |
| Fixed assets | 21/28 | €465,890 | €444,093 | -€21,798 | -4.7% |
| Tangible fixed assets | 22/27 | €241,956 | €220,159 | -€21,798 | -9.0% |
| Land and buildings | 22 | €236,561 | €210,754 | -€25,807 | -10.9% |
| Plant, machinery and equipment | 23 | €2,150 | €1,760 | -€390 | -18.1% |
| Furniture and vehicles | 24 | €3,245 | €7,644 | +€4,399 | +136% |
| Financial fixed assets | 28 | €223,934 | €223,934 | = | 0.0% |
| Current assets | 29/58 | €203,910 | €40,581 | -€163,329 | -80.1% |
| Amounts receivable within one year | 40/41 | €202,525 | €40,581 | -€161,944 | -80.0% |
| Trade receivables | 40 | €19,263 | €2,845 | -€16,418 | -85.2% |
| Other amounts receivable | 41 | €183,262 | €37,736 | -€145,526 | -79.4% |
| Deferred charges and accrued income | 490/1 | €1,385 | - | -€1,385 | |
| Total equity and liabilities | 10/49 | €669,800 | €484,673 | -€185,126 | -27.6% |
| Equity | 10/15 | €180,754 | €209,263 | +€28,509 | +15.8% |
| Contributions | 10/11 | €16,588 | €16,588 | = | 0.0% |
| Contributions outside capital | 11 | - | €16,588 | +€16,588 | |
| Other | 1109/19 | - | €16,588 | +€16,588 | |
| Reserves | 13 | €164,166 | €164,166 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €162,311 | €162,311 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €28,509 | +€28,509 | |
| Amounts payable | 17/49 | €489,046 | €275,411 | -€213,636 | -43.7% |
| Amounts payable after more than one year | 17 | €103,961 | €30,000 | -€73,961 | -71.1% |
| Financial debts | 170/4 | €103,961 | €30,000 | -€73,961 | -71.1% |
| Amounts payable within one year | 42/48 | €382,309 | €245,411 | -€136,898 | -35.8% |
| Current portion of amounts payable after more than one year | 42 | €44,997 | €30,822 | -€14,175 | -31.5% |
| Financial debts | 43 | €6,613 | €110,438 | +€103,825 | +1,570% |
| Credit institutions | 430/8 | €6,613 | €110,438 | +€103,825 | +1,570% |
| Trade debts | 44 | €18,118 | €3,495 | -€14,622 | -80.7% |
| Suppliers | 440/4 | €18,118 | €3,495 | -€14,622 | -80.7% |
| Taxes, remuneration and social security | 45 | €70,583 | €65,469 | -€5,114 | -7.2% |
| Taxes | 450/3 | €70,583 | €65,469 | -€5,114 | -7.2% |
| Other amounts payable | 47/48 | €241,998 | €35,186 | -€206,812 | -85.5% |
| Accrued charges and deferred income | 492/3 | €2,777 | - | -€2,777 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,013 | €15,208 | +€195 | +1.3% |
| Other operating charges | 640/8 | €5,684 | €17,606 | +€11,922 | +210% |
| Gross operating margin | 9900 | €97,112 | -€9,080 | -€106,192 | |
| Operating profit (loss) | 9901 | €76,414 | -€41,893 | -€118,308 | |
| Financial income | 75/76B | €22,102 | €30,037 | +€7,935 | +35.9% |
| Recurring financial income | 75 | €22,102 | €30,037 | +€7,935 | +35.9% |
| Financial charges | 65/66B | €17,241 | €21,972 | +€4,731 | +27.4% |
| Recurring financial charges | 65 | €17,241 | €21,972 | +€4,731 | +27.4% |
| Profit (loss) for the period before taxes | 9903 | €81,275 | -€33,828 | -€115,103 | |
| Income taxes | 67/77 | €17,225 | - | -€17,225 | |
| Profit (loss) for the period | 9904 | €64,050 | -€33,828 | -€97,878 | |
| Profit (loss) for the period to be appropriated | 9905 | €64,050 | -€33,828 | -€97,878 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.