VERSPREET-GUIOT: 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.
VERSPREET-GUIOT
Largest movements
- Receivables within one year +€20,950
up €20,950 (+203%), from €10,339 to €31,289
of which Other amounts receivable: +€13,003
- Stocks and contracts -€6,150
no longer reported in 2024 (was €6,150)
- Cash +€6,049
up €6,049 (+106%), from €5,687 to €11,736
mainly Advances received (+€19,810) and Depreciation (+€15,220)
- Tangible fixed assets -€4,930
down €4,930 (-12.4%), from €39,726 to €34,796
of which Furniture and vehicles: -€9,660
- Advances received +€19,810
new in 2024: €19,810
- Trade debts -€10,023
down €10,023 (-58.2%), from €17,210 to €7,187
- Tax, wage and social debts +€3,185
new in 2024: €3,185
- Current portion of long-term debt +€1,832
up €1,832 (+35.0%), from €5,230 to €7,062
- Short-term financial debts +€1,245
up €1,245 (+11.6%), from €10,749 to €11,994
- Gross operating margin +€30,711
up €30,711 (+582%), from €5,272 to €35,984
- Purchases and services -€30,119
down €30,119 (-26.3%), from €114,308 to €84,189
- Other operating charges +€8,017
up €8,017 (+483%), from €1,659 to €9,676
- Financial charges +€3,211
up €3,211 (+116%), from €2,765 to €5,977
- Taxes +€1,902
up €1,902 (+59.8%), from €3,181 to €5,084
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,027 | €77,946 | +€15,919 | +25.7% |
| Fixed assets | 21/28 | €39,851 | €34,921 | -€4,930 | -12.4% |
| Tangible fixed assets | 22/27 | €39,726 | €34,796 | -€4,930 | -12.4% |
| Land and buildings | 22 | €28,038 | €25,159 | -€2,878 | -10.3% |
| Plant, machinery and equipment | 23 | €390 | €7,998 | +€7,608 | +1,951% |
| Furniture and vehicles | 24 | €11,298 | €1,638 | -€9,660 | -85.5% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €22,176 | €43,025 | +€20,849 | +94.0% |
| Stocks and contracts in progress | 3 | €6,150 | - | -€6,150 | |
| Stocks | 30/36 | €6,150 | - | -€6,150 | |
| Amounts receivable within one year | 40/41 | €10,339 | €31,289 | +€20,950 | +203% |
| Trade receivables | 40 | €3,000 | €10,947 | +€7,947 | +265% |
| Other amounts receivable | 41 | €7,339 | €20,342 | +€13,003 | +177% |
| Cash at bank and in hand | 54/58 | €5,687 | €11,736 | +€6,049 | +106% |
| Total equity and liabilities | 10/49 | €62,027 | €77,946 | +€15,919 | +25.7% |
| Equity | 10/15 | -€12,088 | -€11,535 | +€553 | +4.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,148 | -€19,595 | +€553 | +2.7% |
| Amounts payable | 17/49 | €74,115 | €89,481 | +€15,366 | +20.7% |
| Amounts payable after more than one year | 17 | €40,926 | €40,242 | -€684 | -1.7% |
| Financial debts | 170/4 | €40,926 | €40,242 | -€684 | -1.7% |
| Amounts payable within one year | 42/48 | €33,188 | €49,238 | +€16,050 | +48.4% |
| Current portion of amounts payable after more than one year | 42 | €5,230 | €7,062 | +€1,832 | +35.0% |
| Financial debts | 43 | €10,749 | €11,994 | +€1,245 | +11.6% |
| Credit institutions | 430/8 | €10,749 | €11,994 | +€1,245 | +11.6% |
| Trade debts | 44 | €17,210 | €7,187 | -€10,023 | -58.2% |
| Suppliers | 440/4 | €17,210 | €7,187 | -€10,023 | -58.2% |
| Advances received on contracts in progress | 46 | - | €19,810 | +€19,810 | |
| Taxes, remuneration and social security | 45 | - | €3,185 | +€3,185 | |
| Taxes | 450/3 | - | €3,185 | +€3,185 | |
| Turnover | 70 | €119,581 | €120,173 | +€593 | +0.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €114,308 | €84,189 | -€30,119 | -26.3% |
| Remuneration, social security and pensions | 62 | - | €147 | +€147 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,360 | €15,220 | +€1,859 | +13.9% |
| Other operating charges | 640/8 | €1,659 | €9,676 | +€8,017 | +483% |
| Non-recurring operating charges | 66A | - | €475 | +€475 | |
| Gross operating margin | 9900 | €5,272 | €35,984 | +€30,711 | +582% |
| Operating profit (loss) | 9901 | -€9,746 | €10,466 | +€20,212 | |
| Financial income | 75/76B | €51 | €1,148 | +€1,097 | +2,141% |
| Recurring financial income | 75 | €51 | €1,148 | +€1,097 | +2,141% |
| Financial charges | 65/66B | €2,765 | €5,977 | +€3,211 | +116% |
| Recurring financial charges | 65 | €2,765 | €5,977 | +€3,211 | +116% |
| Profit (loss) for the period before taxes | 9903 | -€12,461 | €5,637 | +€18,098 | |
| Income taxes | 67/77 | €3,181 | €5,084 | +€1,902 | +59.8% |
| Profit (loss) for the period | 9904 | -€15,642 | €553 | +€16,195 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,642 | €553 | +€16,195 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.