Verve IT: 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.
Verve IT
Largest movements
- Cash +€48,313
up €48,313 (+19.1%), from €253,531 to €301,843
mainly Net result for the year (+€84,558) and Depreciation (+€1,322)
- Tangible fixed assets +€9,503
up €9,503 (+303.6%), from €3,130 to €12,634
- Receivables within one year +€5,510
up €5,510 (+22.0%), from €25,075 to €30,585
of which Trade receivables: +€3,383
- Reserves +€84,558
up €84,558 (+37.2%), from €227,522 to €312,081
- Tax, wage and social debts -€22,722
down €22,722 (-43.3%), from €52,419 to €29,697
- Gross operating margin +€6,725
up €6,725 (+6.4%), from €104,500 to €111,226
- Taxes +€1,741
up €1,741 (+7.9%), from €22,123 to €23,864
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 | €282,945 | €345,358 | +€62,413 | +22.1% |
| Fixed assets | 21/28 | €3,130 | €12,634 | +€9,503 | +303.6% |
| Tangible fixed assets | 22/27 | €3,130 | €12,634 | +€9,503 | +303.6% |
| Furniture and vehicles | 24 | €3,130 | €12,634 | +€9,503 | +303.6% |
| Current assets | 29/58 | €279,815 | €332,725 | +€52,910 | +18.9% |
| Amounts receivable within one year | 40/41 | €25,075 | €30,585 | +€5,510 | +22.0% |
| Trade receivables | 40 | €17,278 | €20,661 | +€3,383 | +19.6% |
| Other amounts receivable | 41 | €7,797 | €9,925 | +€2,128 | +27.3% |
| Cash at bank and in hand | 54/58 | €253,531 | €301,843 | +€48,313 | +19.1% |
| Deferred charges and accrued income | 490/1 | €1,209 | €296 | -€913 | -75.5% |
| Total equity and liabilities | 10/49 | €282,945 | €345,358 | +€62,413 | +22.1% |
| Equity | 10/15 | €230,022 | €314,581 | +€84,558 | +36.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €227,522 | €312,081 | +€84,558 | +37.2% |
| Distributable reserves | 133 | €227,522 | €312,081 | +€84,558 | +37.2% |
| Amounts payable | 17/49 | €52,923 | €30,777 | -€22,145 | -41.8% |
| Amounts payable within one year | 42/48 | €52,923 | €30,777 | -€22,145 | -41.8% |
| Trade debts | 44 | €503 | €1,080 | +€577 | +114.7% |
| Suppliers | 440/4 | €503 | €1,080 | +€577 | +114.7% |
| Taxes, remuneration and social security | 45 | €52,419 | €29,697 | -€22,722 | -43.3% |
| Taxes | 450/3 | €52,419 | €29,697 | -€22,722 | -43.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €990 | €1,322 | +€332 | +33.5% |
| Other operating charges | 640/8 | €568 | €1,192 | +€624 | +109.7% |
| Gross operating margin | 9900 | €104,500 | €111,226 | +€6,725 | +6.4% |
| Operating profit (loss) | 9901 | €102,942 | €108,712 | +€5,770 | +5.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €504 | €289 | -€214 | -42.6% |
| Recurring financial charges | 65 | €504 | €289 | -€214 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | €102,439 | €108,422 | +€5,983 | +5.8% |
| Income taxes | 67/77 | €22,123 | €23,864 | +€1,741 | +7.9% |
| Profit (loss) for the period | 9904 | €80,316 | €84,558 | +€4,243 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €80,316 | €84,558 | +€4,243 | +5.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.