Vertommen en Zonen: 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
Vertommen en Zonen
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€47,767
2024 · -€50,675+€2,907
Equity
€1.3m
2024 · €1.3m-€47,767
Cash
€421,917
2024 · €433,716-€11,799
Balance sheet total
€1.4m
2024 · €1.5m-€48,461
Largest movements
Assets
- Tangible fixed assets -€36,813
down €36,813 (-3.6%), from €1.0m to €979,249
of which Land and buildings: -€40,559
Equity and liabilities
- Profit (loss) carried forward -€47,767
down €47,767 (-10.0%), from -€476,522 to -€524,289
Income statement
- Financial income +€3,445
up €3,445 (+259%), from €1,330 to €4,775
- Other operating charges +€1,851
up €1,851 (+10.3%), from €18,044 to €19,895
- Gross operating margin +€894
up €894 (+4.4%), from €20,280 to €21,174
- Depreciation -€484
down €484 (-0.9%), from €52,646 to €52,162
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.
Result 2024
-€50,675
Gross operating margin
+€894
Depreciation
+€484
Other operating charges
-€1,851
Financial income
+€3,445
Financial charges
-€47
Taxes
-€18
Result 2025
-€47,767
raises the resultlowers the result
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.
From operations
+€3,538
Investment
-€15,349
Financing
+€12
Cash 2024
€433,716
From operations (derived)
+€3,538
Net result for the year
-€47,767
Depreciation
+€52,162
Receivables within one year
-€761
Deferred charges and accrued income
+€610
Trade debts
+€818
Tax, wage and social debts
+€206
Other debts
-€762
Accrued charges and deferred income
-€968
Investment (derived)
-€15,349
Investment in fixed assets (net)
-€15,349
Financing
+€12
Short-term financial debts
+€12
Cash 2025
€421,917
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,450,711 | €1,402,250 | -€48,461 | -3.3% |
| Fixed assets | 21/28 | €1,016,062 | €979,249 | -€36,813 | -3.6% |
| Tangible fixed assets | 22/27 | €1,016,062 | €979,249 | -€36,813 | -3.6% |
| Land and buildings | 22 | €1,015,409 | €974,850 | -€40,559 | -4.0% |
| Plant, machinery and equipment | 23 | €0 | €4,399 | +€4,399 | |
| Furniture and vehicles | 24 | €653 | €0 | -€653 | -100% |
| Current assets | 29/58 | €434,649 | €423,001 | -€11,648 | -2.7% |
| Amounts receivable within one year | 40/41 | €323 | €1,084 | +€761 | +235% |
| Trade receivables | 40 | €323 | €629 | +€306 | +94.8% |
| Other amounts receivable | 41 | - | €454 | +€454 | |
| Cash at bank and in hand | 54/58 | €433,716 | €421,917 | -€11,799 | -2.7% |
| Deferred charges and accrued income | 490/1 | €610 | €0 | -€610 | -100% |
| Total equity and liabilities | 10/49 | €1,450,711 | €1,402,250 | -€48,461 | -3.3% |
| Equity | 10/15 | €1,300,478 | €1,252,710 | -€47,767 | -3.7% |
| Contributions | 10/11 | €186,000 | €186,000 | = | 0.0% |
| Reserves | 13 | €1,590,999 | €1,590,999 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,141 | €30,141 | = | 0.0% |
| Reserves not available under the articles | 1311 | €30,141 | €30,141 | = | 0.0% |
| Tax-exempt reserves | 132 | €31,905 | €31,905 | = | 0.0% |
| Distributable reserves | 133 | €1,528,954 | €1,528,954 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€476,522 | -€524,289 | -€47,767 | -10.0% |
| Amounts payable | 17/49 | €150,233 | €149,539 | -€694 | -0.5% |
| Amounts payable within one year | 42/48 | €148,571 | €148,844 | +€274 | +0.2% |
| Financial debts | 43 | - | €12 | +€12 | |
| Credit institutions | 430/8 | - | €12 | +€12 | |
| Trade debts | 44 | €3,007 | €3,825 | +€818 | +27.2% |
| Suppliers | 440/4 | €3,007 | €3,825 | +€818 | +27.2% |
| Taxes, remuneration and social security | 45 | €106 | €311 | +€206 | +194% |
| Taxes | 450/3 | €106 | €311 | +€206 | +194% |
| Other amounts payable | 47/48 | €145,458 | €144,697 | -€762 | -0.5% |
| Accrued charges and deferred income | 492/3 | €1,663 | €695 | -€968 | -58.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,646 | €52,162 | -€484 | -0.9% |
| Other operating charges | 640/8 | €18,044 | €19,895 | +€1,851 | +10.3% |
| Gross operating margin | 9900 | €20,280 | €21,174 | +€894 | +4.4% |
| Operating profit (loss) | 9901 | -€50,410 | -€50,883 | -€472 | -0.9% |
| Financial income | 75/76B | €1,330 | €4,775 | +€3,445 | +259% |
| Recurring financial income | 75 | €1,330 | €4,775 | +€3,445 | +259% |
| Financial charges | 65/66B | €1,152 | €1,199 | +€47 | +4.1% |
| Recurring financial charges | 65 | €1,152 | €1,199 | +€47 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | -€50,232 | -€47,307 | +€2,925 | +5.8% |
| Income taxes | 67/77 | €443 | €461 | +€18 | +4.0% |
| Profit (loss) for the period | 9904 | -€50,675 | -€47,767 | +€2,907 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,675 | -€47,767 | +€2,907 | +5.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.