Verschooren: 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.
Verschooren
Largest movements
- Receivables within one year +€10,287
up €10,287 (+46.9%), from €21,952 to €32,240
of which Trade receivables: +€15,575
- Tangible fixed assets -€9,976
down €9,976 (-13.4%), from €74,429 to €64,453
of which Furniture and vehicles: -€10,427
- Stocks and contracts +€7,000
up €7,000 (+28.0%), from €25,000 to €32,000
- Cash -€4,998
down €4,998 (-32.1%), from €15,555 to €10,557
mainly Investment in fixed assets (net) (-€11,325) and Receivables within one year (-€10,287)
- Advances received +€12,208
new in 2025: €12,208
- Debts after one year -€4,126
down €4,126 (-4.0%), from €102,539 to €98,413
of which Financial debts: -€4,126
- Current portion of long-term debt -€2,278
down €2,278 (-35.6%), from €6,404 to €4,126
- Trade debts -€1,898
down €1,898 (-11.6%), from €16,335 to €14,437
- Gross operating margin +€9,626
up €9,626 (+68.0%), from €14,155 to €23,780
- Depreciation +€9,159
up €9,159 (+75.4%), from €12,142 to €21,301
- Financial charges +€1,290
up €1,290 (+225%), from €574 to €1,865
- Other operating charges -€518
down €518 (-81.2%), from €638 to €120
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 | €151,387 | €154,833 | +€3,446 | +2.3% |
| Fixed assets | 21/28 | €86,979 | €77,003 | -€9,976 | -11.5% |
| Tangible fixed assets | 22/27 | €74,429 | €64,453 | -€9,976 | -13.4% |
| Plant, machinery and equipment | 23 | €8,474 | €15,724 | +€7,251 | +85.6% |
| Furniture and vehicles | 24 | €32,525 | €22,098 | -€10,427 | -32.1% |
| Leasing and similar rights | 25 | €33,431 | €26,631 | -€6,800 | -20.3% |
| Financial fixed assets | 28 | €12,550 | €12,550 | = | 0.0% |
| Current assets | 29/58 | €64,408 | €77,830 | +€13,422 | +20.8% |
| Stocks and contracts in progress | 3 | €25,000 | €32,000 | +€7,000 | +28.0% |
| Contracts in progress | 37 | €25,000 | €32,000 | +€7,000 | +28.0% |
| Amounts receivable within one year | 40/41 | €21,952 | €32,240 | +€10,287 | +46.9% |
| Trade receivables | 40 | €14,272 | €29,847 | +€15,575 | +109% |
| Other amounts receivable | 41 | €7,681 | €2,393 | -€5,288 | -68.8% |
| Cash at bank and in hand | 54/58 | €15,555 | €10,557 | -€4,998 | -32.1% |
| Deferred charges and accrued income | 490/1 | €1,901 | €3,033 | +€1,132 | +59.6% |
| Total equity and liabilities | 10/49 | €151,387 | €154,833 | +€3,446 | +2.3% |
| Equity | 10/15 | €20,459 | €20,717 | +€258 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35 | €35 | = | 0.0% |
| Non-distributable reserves | 130/1 | €35 | €35 | = | 0.0% |
| Reserves not available under the articles | 1311 | €35 | €35 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,824 | €2,082 | +€258 | +14.1% |
| Amounts payable | 17/49 | €130,928 | €134,116 | +€3,188 | +2.4% |
| Amounts payable after more than one year | 17 | €102,539 | €98,413 | -€4,126 | -4.0% |
| Financial debts | 170/4 | €17,539 | €13,413 | -€4,126 | -23.5% |
| Other amounts payable | 178/9 | €85,000 | €85,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €28,388 | €35,702 | +€7,314 | +25.8% |
| Current portion of amounts payable after more than one year | 42 | €6,404 | €4,126 | -€2,278 | -35.6% |
| Trade debts | 44 | €16,335 | €14,437 | -€1,898 | -11.6% |
| Suppliers | 440/4 | €16,335 | €14,437 | -€1,898 | -11.6% |
| Advances received on contracts in progress | 46 | - | €12,208 | +€12,208 | |
| Taxes, remuneration and social security | 45 | €1,384 | €348 | -€1,036 | -74.8% |
| Taxes | 450/3 | €784 | €348 | -€436 | -55.6% |
| Remuneration and social security | 454/9 | €600 | - | -€600 | |
| Other amounts payable | 47/48 | €4,266 | €4,584 | +€318 | +7.5% |
| Non-recurring operating income | 76A | €4,594 | €625 | -€3,969 | -86.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,142 | €21,301 | +€9,159 | +75.4% |
| Other operating charges | 640/8 | €638 | €120 | -€518 | -81.2% |
| Gross operating margin | 9900 | €14,155 | €23,780 | +€9,626 | +68.0% |
| Operating profit (loss) | 9901 | €1,374 | €2,359 | +€985 | +71.7% |
| Financial income | 75/76B | €11 | €94 | +€82 | +714% |
| Recurring financial income | 75 | €11 | €94 | +€82 | +714% |
| Financial charges | 65/66B | €574 | €1,865 | +€1,290 | +225% |
| Recurring financial charges | 65 | €574 | €1,865 | +€1,290 | +225% |
| Profit (loss) for the period before taxes | 9903 | €812 | €588 | -€223 | -27.5% |
| Income taxes | 67/77 | €436 | €330 | -€106 | -24.2% |
| Profit (loss) for the period | 9904 | €375 | €258 | -€118 | -31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €375 | €258 | -€118 | -31.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.