VERTA MACHINERY: 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.
VERTA MACHINERY
Largest movements
- Tangible fixed assets -€14,765
down €14,765 (-32.2%), from €45,796 to €31,031
- Receivables within one year -€6,872
down €6,872 (-43.6%), from €15,759 to €8,886
of which Trade receivables: -€6,872
- Cash +€5,979
up €5,979 (+109%), from €5,481 to €11,460
mainly Depreciation (+€14,765) and Tax, wage and social debts (+€12,326)
- Deferred charges and accrued income -€837
down €837 (-17.4%), from €4,812 to €3,974
- Trade debts -€22,529
down €22,529 (-89.5%), from €25,180 to €2,651
- Tax, wage and social debts +€12,326
up €12,326 (+151%), from €8,156 to €20,482
of which Taxes: +€8,326
- Other debts -€7,934
down €7,934 (-32.1%), from €24,724 to €16,790
- Reserves +€4,868
up €4,868 (+131%), from €3,716 to €8,584
- Accrued charges and deferred income -€3,227
down €3,227 (-45.6%), from €7,072 to €3,845
- Gross operating margin +€7,603
up €7,603 (+46.8%), from €16,249 to €23,851
- Taxes +€2,400
up €2,400 (+284%), from €845 to €3,245
- Depreciation +€2,297
up €2,297 (+18.4%), from €12,468 to €14,765
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 | €71,848 | €55,352 | -€16,496 | -23.0% |
| Fixed assets | 21/28 | €45,796 | €31,031 | -€14,765 | -32.2% |
| Tangible fixed assets | 22/27 | €45,796 | €31,031 | -€14,765 | -32.2% |
| Plant, machinery and equipment | 23 | €12,572 | €7,707 | -€4,865 | -38.7% |
| Furniture and vehicles | 24 | €17,522 | €11,107 | -€6,415 | -36.6% |
| Other tangible fixed assets | 26 | €15,703 | €12,218 | -€3,485 | -22.2% |
| Current assets | 29/58 | €26,051 | €24,321 | -€1,731 | -6.6% |
| Amounts receivable within one year | 40/41 | €15,759 | €8,886 | -€6,872 | -43.6% |
| Trade receivables | 40 | €15,422 | €8,550 | -€6,872 | -44.6% |
| Other amounts receivable | 41 | €337 | €337 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,481 | €11,460 | +€5,979 | +109% |
| Deferred charges and accrued income | 490/1 | €4,812 | €3,974 | -€837 | -17.4% |
| Total equity and liabilities | 10/49 | €71,848 | €55,352 | -€16,496 | -23.0% |
| Equity | 10/15 | €6,716 | €11,584 | +€4,868 | +72.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,716 | €8,584 | +€4,868 | +131% |
| Distributable reserves | 133 | €3,716 | €8,584 | +€4,868 | +131% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €65,132 | €43,768 | -€21,364 | -32.8% |
| Amounts payable within one year | 42/48 | €58,060 | €39,923 | -€18,137 | -31.2% |
| Trade debts | 44 | €25,180 | €2,651 | -€22,529 | -89.5% |
| Suppliers | 440/4 | €25,180 | €2,651 | -€22,529 | -89.5% |
| Taxes, remuneration and social security | 45 | €8,156 | €20,482 | +€12,326 | +151% |
| Taxes | 450/3 | €2,156 | €10,482 | +€8,326 | +386% |
| Remuneration and social security | 454/9 | €6,000 | €10,000 | +€4,000 | +66.7% |
| Other amounts payable | 47/48 | €24,724 | €16,790 | -€7,934 | -32.1% |
| Accrued charges and deferred income | 492/3 | €7,072 | €3,845 | -€3,227 | -45.6% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,468 | €14,765 | +€2,297 | +18.4% |
| Other operating charges | 640/8 | €780 | €727 | -€53 | -6.7% |
| Gross operating margin | 9900 | €16,249 | €23,851 | +€7,603 | +46.8% |
| Operating profit (loss) | 9901 | €3,001 | €8,359 | +€5,358 | +179% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.6% |
| Financial charges | 65/66B | €189 | €247 | +€58 | +30.6% |
| Recurring financial charges | 65 | €189 | €247 | +€58 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | €2,813 | €8,113 | +€5,300 | +188% |
| Income taxes | 67/77 | €845 | €3,245 | +€2,400 | +284% |
| Profit (loss) for the period | 9904 | €1,969 | €4,868 | +€2,899 | +147% |
| Profit (loss) for the period to be appropriated | 9905 | €1,969 | €4,868 | +€2,899 | +147% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.