VERSLYPE: 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.
VERSLYPE
Largest movements
- Cash +€3,238
up €3,238 (+124.3%), from €2,604 to €5,842
mainly Net result for the year (+€9,795) and Trade debts (+€2,347)
- Receivables within one year +€165
up €165 (+2.3%), from €7,191 to €7,356
of which Other amounts receivable: +€3,360
- Profit (loss) carried forward +€9,795
up €9,795 (+23.6%), from -€41,557 to -€31,762
- Other debts -€9,280
down €9,280 (-47.3%), from €19,623 to €10,343
- Trade debts +€2,347
up €2,347 (+75.0%), from €3,129 to €5,476
- Tax, wage and social debts +€541
up €541 (+5.4%), from €10,000 to €10,541
- Gross operating margin +€18,792
up €18,792, from -€4,628 to €14,164
- Taxes +€3,249
up €3,249 (+1382.3%), from €235 to €3,484
- Depreciation -€244
down €244 (-100.0%), from €244 to €0
- Other operating charges -€213
down €213 (-26.1%), from €816 to €603
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 | €9,795 | €13,199 | +€3,403 | +34.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €9,795 | €13,199 | +€3,403 | +34.7% |
| Amounts receivable within one year | 40/41 | €7,191 | €7,356 | +€165 | +2.3% |
| Trade receivables | 40 | €7,191 | €3,996 | -€3,195 | -44.4% |
| Other amounts receivable | 41 | - | €3,360 | +€3,360 | |
| Cash at bank and in hand | 54/58 | €2,604 | €5,842 | +€3,238 | +124.3% |
| Total equity and liabilities | 10/49 | €9,795 | €13,199 | +€3,403 | +34.7% |
| Equity | 10/15 | -€22,957 | -€13,162 | +€9,795 | +42.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,557 | -€31,762 | +€9,795 | +23.6% |
| Amounts payable | 17/49 | €32,753 | €26,361 | -€6,392 | -19.5% |
| Amounts payable within one year | 42/48 | €32,753 | €26,361 | -€6,392 | -19.5% |
| Trade debts | 44 | €3,129 | €5,476 | +€2,347 | +75.0% |
| Suppliers | 440/4 | €3,129 | €5,476 | +€2,347 | +75.0% |
| Taxes, remuneration and social security | 45 | €10,000 | €10,541 | +€541 | +5.4% |
| Taxes | 450/3 | €10,000 | €10,541 | +€541 | +5.4% |
| Other amounts payable | 47/48 | €19,623 | €10,343 | -€9,280 | -47.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €244 | €0 | -€244 | -100.0% |
| Other operating charges | 640/8 | €816 | €603 | -€213 | -26.1% |
| Gross operating margin | 9900 | -€4,628 | €14,164 | +€18,792 | |
| Operating profit (loss) | 9901 | -€5,687 | €13,561 | +€19,248 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -69.2% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -69.2% |
| Financial charges | 65/66B | €219 | €282 | +€63 | +28.8% |
| Recurring financial charges | 65 | €219 | €282 | +€63 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,906 | €13,279 | +€19,185 | |
| Income taxes | 67/77 | €235 | €3,484 | +€3,249 | +1382.3% |
| Profit (loss) for the period | 9904 | -€6,141 | €9,795 | +€15,937 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,141 | €9,795 | +€15,937 |
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 3 October 2026 via checked.be.