VERT OMBRAGE: 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.
VERT OMBRAGE
Largest movements
- Financial fixed assets +€45,000
new in 2024: €45,000
- Receivables within one year -€2,133
down €2,133 (-20.3%), from €10,513 to €8,380
of which Trade receivables: -€4,512
- Profit (loss) carried forward +€29,214
up €29,214, from -€5,976 to €23,239
- Debts after one year +€19,671
new in 2024: €19,671
- Other debts -€15,650
down €15,650 (-100%), from €15,650 to €0
- Tax, wage and social debts +€5,566
up €5,566 (+190%), from €2,933 to €8,499
of which Taxes: +€7,996
- Current portion of long-term debt +€4,586
new in 2024: €4,586
- Gross operating margin +€41,683
up €41,683 (+1,552%), from €2,686 to €44,369
- Taxes +€7,000
up €7,000 (+1,390%), from €503 to €7,503
- Depreciation +€2,891
up €2,891 (+118%), from €2,443 to €5,334
- Other operating charges +€1,676
new in 2024: €1,676
- Financial charges +€497
up €497 (+1,054%), from €47 to €544
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 | €15,138 | €58,651 | +€43,513 | +287% |
| Fixed assets | 21/28 | €4,620 | €49,947 | +€45,327 | +981% |
| Tangible fixed assets | 22/27 | €4,620 | €4,947 | +€327 | +7.1% |
| Furniture and vehicles | 24 | €4,620 | €4,947 | +€327 | +7.1% |
| Financial fixed assets | 28 | - | €45,000 | +€45,000 | |
| Current assets | 29/58 | €10,518 | €8,704 | -€1,814 | -17.2% |
| Amounts receivable within one year | 40/41 | €10,513 | €8,380 | -€2,133 | -20.3% |
| Trade receivables | 40 | €10,380 | €5,868 | -€4,512 | -43.5% |
| Other amounts receivable | 41 | €134 | €2,512 | +€2,379 | +1,779% |
| Cash at bank and in hand | 54/58 | €5 | €4 | -€1 | -12.2% |
| Deferred charges and accrued income | 490/1 | - | €320 | +€320 | |
| Total equity and liabilities | 10/49 | €15,138 | €58,651 | +€43,513 | +287% |
| Equity | 10/15 | -€3,476 | €25,739 | +€29,214 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,976 | €23,239 | +€29,214 | |
| Amounts payable | 17/49 | €18,613 | €32,912 | +€14,299 | +76.8% |
| Amounts payable after more than one year | 17 | - | €19,671 | +€19,671 | |
| Financial debts | 170/4 | - | €19,671 | +€19,671 | |
| Amounts payable within one year | 42/48 | €18,613 | €13,242 | -€5,372 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | - | €4,586 | +€4,586 | |
| Trade debts | 44 | €30 | €157 | +€127 | +422% |
| Suppliers | 440/4 | €30 | €157 | +€127 | +422% |
| Taxes, remuneration and social security | 45 | €2,933 | €8,499 | +€5,566 | +190% |
| Taxes | 450/3 | €503 | €8,499 | +€7,996 | +1,588% |
| Remuneration and social security | 454/9 | €2,430 | €0 | -€2,430 | -100% |
| Other amounts payable | 47/48 | €15,650 | €0 | -€15,650 | -100% |
| Remuneration, social security and pensions | 62 | €0 | €98 | +€98 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,443 | €5,334 | +€2,891 | +118% |
| Other operating charges | 640/8 | - | €1,676 | +€1,676 | |
| Gross operating margin | 9900 | €2,686 | €44,369 | +€41,683 | +1,552% |
| Operating profit (loss) | 9901 | €243 | €37,261 | +€37,018 | +15,227% |
| Financial income | 75/76B | €31 | €0 | -€31 | -100.0% |
| Recurring financial income | 75 | €31 | €0 | -€31 | -100.0% |
| Financial charges | 65/66B | €47 | €544 | +€497 | +1,054% |
| Recurring financial charges | 65 | €47 | €544 | +€497 | +1,054% |
| Profit (loss) for the period before taxes | 9903 | €227 | €36,717 | +€36,491 | +16,101% |
| Income taxes | 67/77 | €503 | €7,503 | +€7,000 | +1,390% |
| Profit (loss) for the period | 9904 | -€277 | €29,214 | +€29,491 | |
| Profit (loss) for the period to be appropriated | 9905 | -€277 | €29,214 | +€29,491 |
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 17 October 2026 via checked.be.