VERSLYPE INVEST: 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 INVEST
Largest movements
- Tangible fixed assets -€83,882
down €83,882 (-3.0%), from €2.8m to €2.7m
of which Land and buildings: -€76,113
- Debts after one year -€52,761
down €52,761 (-6.0%), from €872,252 to €819,491
- Other debts -€30,000
down €30,000 (-8.4%), from €358,766 to €328,766
- Gross operating margin +€33,825
up €33,825 (+37.0%), from €91,336 to €125,161
- Depreciation -€3,252
down €3,252 (-3.7%), from €87,134 to €83,882
- Financial charges +€2,157
up €2,157 (+9.2%), from €23,388 to €25,545
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 | €2,776,901 | €2,705,845 | -€71,056 | -2.6% |
| Fixed assets | 21/28 | €2,750,664 | €2,666,782 | -€83,882 | -3.0% |
| Tangible fixed assets | 22/27 | €2,750,664 | €2,666,782 | -€83,882 | -3.0% |
| Land and buildings | 22 | €2,726,199 | €2,650,087 | -€76,113 | -2.8% |
| Plant, machinery and equipment | 23 | €523 | - | -€523 | |
| Furniture and vehicles | 24 | €23,942 | €16,696 | -€7,246 | -30.3% |
| Current assets | 29/58 | €26,237 | €39,063 | +€12,826 | +48.9% |
| Cash at bank and in hand | 54/58 | €26,237 | €38,687 | +€12,450 | +47.5% |
| Deferred charges and accrued income | 490/1 | - | €376 | +€376 | |
| Total equity and liabilities | 10/49 | €2,776,901 | €2,705,845 | -€71,056 | -2.6% |
| Equity | 10/15 | €1,493,298 | €1,502,244 | +€8,946 | +0.6% |
| Contributions | 10/11 | €1,622,500 | €1,622,500 | = | 0.0% |
| Reserves | 13 | €60,250 | €60,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,250 | €2,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,250 | €2,250 | = | 0.0% |
| Distributable reserves | 133 | €58,000 | €58,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€189,452 | -€180,506 | +€8,946 | +4.7% |
| Amounts payable | 17/49 | €1,283,603 | €1,203,601 | -€80,002 | -6.2% |
| Amounts payable after more than one year | 17 | €872,252 | €819,491 | -€52,761 | -6.0% |
| Financial debts | 170/4 | €872,252 | €819,491 | -€52,761 | -6.0% |
| Amounts payable within one year | 42/48 | €411,351 | €384,109 | -€27,242 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €51,647 | €53,664 | +€2,017 | +3.9% |
| Trade debts | 44 | €682 | €1,679 | +€998 | +146% |
| Suppliers | 440/4 | €682 | €1,679 | +€998 | +146% |
| Taxes, remuneration and social security | 45 | €256 | - | -€256 | |
| Taxes | 450/3 | €256 | - | -€256 | |
| Other amounts payable | 47/48 | €358,766 | €328,766 | -€30,000 | -8.4% |
| Non-recurring operating income | 76A | - | €22,500 | +€22,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,134 | €83,882 | -€3,252 | -3.7% |
| Other operating charges | 640/8 | €6,122 | €6,789 | +€667 | +10.9% |
| Gross operating margin | 9900 | €91,336 | €125,161 | +€33,825 | +37.0% |
| Operating profit (loss) | 9901 | -€1,919 | €34,491 | +€36,410 | |
| Financial income | 75/76B | €18 | - | -€18 | |
| Recurring financial income | 75 | €18 | - | -€18 | |
| Financial charges | 65/66B | €23,388 | €25,545 | +€2,157 | +9.2% |
| Recurring financial charges | 65 | €23,388 | €25,545 | +€2,157 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | -€25,289 | €8,946 | +€34,236 | |
| Income taxes | 67/77 | €256 | - | -€256 | |
| Profit (loss) for the period | 9904 | -€25,546 | €8,946 | +€34,492 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,546 | €8,946 | +€34,492 |
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 29 October 2026 via checked.be.