VERSULUX: 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.
VERSULUX
Largest movements
- Receivables within one year +€309,664
up €309,664 (+5586.1%), from €5,543 to €315,208
- Current investments +€14,519
new in 2025: €14,519
- Cash +€12,845
up €12,845 (+1101.0%), from €1,167 to €14,012
mainly Net result for the year (+€260,321) and Tax, wage and social debts (+€80,622)
- Tangible fixed assets +€3,915
new in 2025: €3,915
- Profit (loss) carried forward +€260,321
up €260,321, from -€35,486 to €224,835
- Tax, wage and social debts +€80,622
up €80,622 (+2370.1%), from €3,402 to €84,024
- Gross operating margin +€298,726
up €298,726 (+449.9%), from €66,397 to €365,123
- Taxes +€80,622
up €80,622 (+523.5%), from €15,402 to €96,024
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 | €6,710 | €347,654 | +€340,944 | +5081.0% |
| Fixed assets | 21/28 | - | €3,915 | +€3,915 | |
| Tangible fixed assets | 22/27 | - | €3,915 | +€3,915 | |
| Land and buildings | 22 | - | €3,915 | +€3,915 | |
| Current assets | 29/58 | €6,710 | €343,739 | +€337,029 | +5022.7% |
| Amounts receivable within one year | 40/41 | €5,543 | €315,208 | +€309,664 | +5586.1% |
| Other amounts receivable | 41 | €5,543 | €315,208 | +€309,664 | +5586.1% |
| Current investments | 50/53 | - | €14,519 | +€14,519 | |
| Cash at bank and in hand | 54/58 | €1,167 | €14,012 | +€12,845 | +1101.0% |
| Total equity and liabilities | 10/49 | €6,710 | €347,654 | +€340,944 | +5081.0% |
| Equity | 10/15 | €3,309 | €263,630 | +€260,321 | +7868.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €13,795 | €13,795 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €11,316 | €11,316 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,486 | €224,835 | +€260,321 | |
| Amounts payable | 17/49 | €3,402 | €84,024 | +€80,622 | +2370.1% |
| Amounts payable within one year | 42/48 | €3,402 | €84,024 | +€80,622 | +2370.1% |
| Taxes, remuneration and social security | 45 | €3,402 | €84,024 | +€80,622 | +2370.1% |
| Taxes | 450/3 | €3,402 | €84,024 | +€80,622 | +2370.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,521 | +€1,521 | |
| Other operating charges | 640/8 | €5,728 | €6,868 | +€1,139 | +19.9% |
| Gross operating margin | 9900 | €66,397 | €365,123 | +€298,726 | +449.9% |
| Operating profit (loss) | 9901 | €60,669 | €356,735 | +€296,066 | +488.0% |
| Financial charges | 65/66B | €49 | €390 | +€341 | +694.8% |
| Recurring financial charges | 65 | €49 | €390 | +€341 | +694.8% |
| Profit (loss) for the period before taxes | 9903 | €60,620 | €356,345 | +€295,726 | +487.8% |
| Income taxes | 67/77 | €15,402 | €96,024 | +€80,622 | +523.5% |
| Profit (loss) for the period | 9904 | €45,218 | €260,321 | +€215,103 | +475.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,218 | €260,321 | +€215,103 | +475.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.