Verslype Birger: 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.
Verslype Birger
Largest movements
- Receivables within one year +€9,149
up €9,149 (+28.4%), from €32,245 to €41,393
of which Other amounts receivable: +€6,151
- Stocks and contracts +€4,970
new in 2025: €4,970
- Cash -€1,370
down €1,370 (-87.8%), from €1,561 to €191
mainly Receivables within one year (-€9,149) and Investment in fixed assets (net) (-€7,047)
- Tangible fixed assets -€1,029
down €1,029 (-2.1%), from €48,101 to €47,072
of which Land and buildings: -€1,549
- Other debts +€21,176
up €21,176 (+34.8%), from €60,854 to €82,030
- Profit (loss) carried forward -€6,973
down €6,973 (-12.6%), from -€55,193 to -€62,166
- Current portion of long-term debt -€1,814
no longer reported in 2025 (was €1,814)
- Tax, wage and social debts -€1,564
no longer reported in 2025 (was €1,564)
- Gross operating margin -€15,549
down €15,549 (-81.2%), from €19,160 to €3,611
- Depreciation +€2,894
up €2,894 (+55.8%), from €5,183 to €8,076
- Other operating charges -€589
down €589 (-36.3%), from €1,620 to €1,031
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 | €82,420 | €94,134 | +€11,713 | +14.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €48,101 | €47,072 | -€1,029 | -2.1% |
| Tangible fixed assets | 22/27 | €48,101 | €47,072 | -€1,029 | -2.1% |
| Land and buildings | 22 | €43,334 | €41,785 | -€1,549 | -3.6% |
| Plant, machinery and equipment | 23 | €287 | €177 | -€110 | -38.3% |
| Furniture and vehicles | 24 | €4,480 | €5,110 | +€629 | +14.0% |
| Current assets | 29/58 | €34,319 | €47,062 | +€12,743 | +37.1% |
| Stocks and contracts in progress | 3 | - | €4,970 | +€4,970 | |
| Contracts in progress | 37 | - | €4,970 | +€4,970 | |
| Amounts receivable within one year | 40/41 | €32,245 | €41,393 | +€9,149 | +28.4% |
| Trade receivables | 40 | €30,935 | €33,932 | +€2,997 | +9.7% |
| Other amounts receivable | 41 | €1,310 | €7,461 | +€6,151 | +470% |
| Cash at bank and in hand | 54/58 | €1,561 | €191 | -€1,370 | -87.8% |
| Deferred charges and accrued income | 490/1 | €514 | €508 | -€6 | -1.2% |
| Total equity and liabilities | 10/49 | €82,420 | €94,134 | +€11,713 | +14.2% |
| Equity | 10/15 | -€33,982 | -€40,955 | -€6,973 | -20.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,211 | €16,211 | = | 0.0% |
| Distributable reserves | 133 | €16,211 | €16,211 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,193 | -€62,166 | -€6,973 | -12.6% |
| Amounts payable | 17/49 | €116,402 | €135,088 | +€18,686 | +16.1% |
| Amounts payable after more than one year | 17 | €32,443 | €32,443 | = | 0.0% |
| Financial debts | 170/4 | €32,443 | €32,443 | = | 0.0% |
| Amounts payable within one year | 42/48 | €83,959 | €102,645 | +€18,686 | +22.3% |
| Current portion of amounts payable after more than one year | 42 | €1,814 | - | -€1,814 | |
| Trade debts | 44 | €19,727 | €20,615 | +€888 | +4.5% |
| Suppliers | 440/4 | €19,727 | €20,615 | +€888 | +4.5% |
| Taxes, remuneration and social security | 45 | €1,564 | - | -€1,564 | |
| Remuneration and social security | 454/9 | €1,564 | - | -€1,564 | |
| Other amounts payable | 47/48 | €60,854 | €82,030 | +€21,176 | +34.8% |
| Remuneration, social security and pensions | 62 | €174 | - | -€174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,183 | €8,076 | +€2,894 | +55.8% |
| Other operating charges | 640/8 | €1,620 | €1,031 | -€589 | -36.3% |
| Gross operating margin | 9900 | €19,160 | €3,611 | -€15,549 | -81.2% |
| Operating profit (loss) | 9901 | €12,183 | -€5,496 | -€17,679 | |
| Financial income | 75/76B | €60 | €0 | -€60 | -99.5% |
| Recurring financial income | 75 | €60 | €0 | -€60 | -99.5% |
| Financial charges | 65/66B | €1,306 | €1,477 | +€171 | +13.1% |
| Recurring financial charges | 65 | €1,306 | €1,477 | +€171 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €10,938 | -€6,973 | -€17,910 | |
| Profit (loss) for the period | 9904 | €10,938 | -€6,973 | -€17,910 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,938 | -€6,973 | -€17,910 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.