VERT D'IRIS INTERNATIONAL: 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.
What changed
VERT D'IRIS INTERNATIONAL
NACE 56.210, Event catering
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€251,982
2023 · €12,042+€239,940
Equity
€860,476
2023 · €600,493+€259,982
Cash
€6,340
2023 · -+€6,340
Balance sheet total
€1.2m
2023 · €1.0m+€189,411
Largest movements
Assets
- Receivables within one year +€306,243
up €306,243 (+186%), from €164,246 to €470,489
of which Other amounts receivable: +€376,340
- Tangible fixed assets -€87,398
down €87,398 (-16.7%), from €523,333 to €435,935
- Intangible fixed assets -€28,006
down €28,006 (-38.7%), from €72,289 to €44,283
Equity and liabilities
- Profit (loss) carried forward +€251,982
up €251,982 (+56.6%), from -€445,507 to -€193,524
- Trade debts -€74,960
down €74,960 (-63.6%), from €117,821 to €42,860
Income statement
- Gross operating margin +€182,828
up €182,828 (+116%), from €157,644 to €340,473
- Staff costs -€35,286
down €35,286 (-57.7%), from €61,153 to €25,867
- Other operating charges -€27,702
down €27,702 (-89.8%), from €30,841 to €3,139
- Depreciation +€4,311
up €4,311 (+8.2%), from €52,339 to €56,650
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.
Result 2023
€12,042
Gross operating margin
+€182,828
Staff costs
+€35,286
Depreciation
-€4,311
Other operating charges
+€27,702
Other operating items
-€943
Financial income
-€3,251
Financial charges
+€2,628
Result 2024
€251,982
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€57,108
Investment
+€58,754
Financing
+€4,694
Cash 2023
€0
From operations (derived)
-€57,108
Net result for the year
+€251,982
Depreciation
+€56,650
Stocks and contracts
+€7,768
Receivables within one year
-€306,243
Trade debts
-€74,960
Tax, wage and social debts
-€5,566
Advances received
+€5,469
Other debts
-€1,364
Accrued charges and deferred income
+€9,156
Investment (derived)
+€58,754
Investment in fixed assets (net)
+€58,754
Financing
+€4,694
Debts after one year
+€936
Short-term financial debts
-€4,243
Contributions, distributions and other
+€8,000
Cash 2024
€6,340
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,018,300 | €1,207,710 | +€189,411 | +18.6% |
| Fixed assets | 21/28 | €597,122 | €481,717 | -€115,404 | -19.3% |
| Intangible fixed assets | 21 | €72,289 | €44,283 | -€28,006 | -38.7% |
| Tangible fixed assets | 22/27 | €523,333 | €435,935 | -€87,398 | -16.7% |
| Land and buildings | 22 | €257,305 | €249,007 | -€8,298 | -3.2% |
| Plant, machinery and equipment | 23 | €90,289 | €55,666 | -€34,622 | -38.3% |
| Furniture and vehicles | 24 | €7,412 | €6,353 | -€1,059 | -14.3% |
| Other tangible fixed assets | 26 | €168,327 | €124,909 | -€43,418 | -25.8% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €421,178 | €725,993 | +€304,815 | +72.4% |
| Stocks and contracts in progress | 3 | €256,932 | €249,164 | -€7,768 | -3.0% |
| Stocks | 30/36 | €256,932 | €249,164 | -€7,768 | -3.0% |
| Amounts receivable within one year | 40/41 | €164,246 | €470,489 | +€306,243 | +186% |
| Trade receivables | 40 | €153,951 | €83,854 | -€70,097 | -45.5% |
| Other amounts receivable | 41 | €10,295 | €386,635 | +€376,340 | +3,656% |
| Cash at bank and in hand | 54/58 | - | €6,340 | +€6,340 | |
| Total equity and liabilities | 10/49 | €1,018,300 | €1,207,710 | +€189,411 | +18.6% |
| Equity | 10/15 | €600,493 | €860,476 | +€259,982 | +43.3% |
| Contributions | 10/11 | €774,200 | €782,200 | +€8,000 | +1.0% |
| Capital | 10 | €774,200 | €782,200 | +€8,000 | +1.0% |
| Issued capital | 100 | €774,200 | €782,200 | +€8,000 | +1.0% |
| Revaluation surpluses | 12 | €255,342 | €247,112 | -€8,229 | -3.2% |
| Reserves | 13 | €16,458 | €24,688 | +€8,229 | +50.0% |
| Distributable reserves | 133 | €16,458 | €24,688 | +€8,229 | +50.0% |
| Profit (loss) carried forward | 14 | -€445,507 | -€193,524 | +€251,982 | +56.6% |
| Amounts payable | 17/49 | €417,806 | €347,235 | -€70,572 | -16.9% |
| Amounts payable after more than one year | 17 | €76,750 | €77,686 | +€936 | +1.2% |
| Financial debts | 170/4 | €76,750 | €76,750 | = | 0.0% |
| Other amounts payable | 178/9 | - | €936 | +€936 | |
| Amounts payable within one year | 42/48 | €321,335 | €240,670 | -€80,665 | -25.1% |
| Financial debts | 43 | €4,243 | - | -€4,243 | |
| Credit institutions | 430/8 | €4,243 | - | -€4,243 | |
| Trade debts | 44 | €117,821 | €42,860 | -€74,960 | -63.6% |
| Suppliers | 440/4 | €117,821 | €42,860 | -€74,960 | -63.6% |
| Advances received on contracts in progress | 46 | €10,345 | €15,814 | +€5,469 | +52.9% |
| Taxes, remuneration and social security | 45 | €47,056 | €41,490 | -€5,566 | -11.8% |
| Taxes | 450/3 | €6,960 | €19,639 | +€12,679 | +182% |
| Remuneration and social security | 454/9 | €40,096 | €21,851 | -€18,245 | -45.5% |
| Other amounts payable | 47/48 | €141,870 | €140,506 | -€1,364 | -1.0% |
| Accrued charges and deferred income | 492/3 | €19,722 | €28,878 | +€9,156 | +46.4% |
| Non-recurring operating income | 76A | - | €283,947 | +€283,947 | |
| Remuneration, social security and pensions | 62 | €61,153 | €25,867 | -€35,286 | -57.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,339 | €56,650 | +€4,311 | +8.2% |
| Other operating charges | 640/8 | €30,841 | €3,139 | -€27,702 | -89.8% |
| Non-recurring operating charges | 66A | - | €943 | +€943 | |
| Gross operating margin | 9900 | €157,644 | €340,473 | +€182,828 | +116% |
| Operating profit (loss) | 9901 | €13,311 | €253,874 | +€240,563 | +1,807% |
| Financial income | 75/76B | €3,251 | €0 | -€3,251 | -100.0% |
| Recurring financial income | 75 | €3,251 | €0 | -€3,251 | -100.0% |
| Financial charges | 65/66B | €4,520 | €1,892 | -€2,628 | -58.1% |
| Recurring financial charges | 65 | €4,520 | €1,892 | -€2,628 | -58.1% |
| Profit (loss) for the period before taxes | 9903 | €12,042 | €251,982 | +€239,940 | +1,993% |
| Profit (loss) for the period | 9904 | €12,042 | €251,982 | +€239,940 | +1,993% |
| Profit (loss) for the period to be appropriated | 9905 | €12,042 | €251,982 | +€239,940 | +1,993% |
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 26 October 2026 via checked.be.