VERVENTES: 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.
VERVENTES
Largest movements
- Cash +€247,607
up €247,607 (+536.4%), from €46,165 to €293,771
mainly Current investments (+€233,243) and Depreciation (+€36,585)
- Current investments -€233,243
down €233,243 (-94.8%), from €245,990 to €12,747
- Tangible fixed assets -€36,585
down €36,585 (-10.4%), from €352,865 to €316,280
of which Furniture and vehicles: -€22,641
- Other debts -€45,372
down €45,372 (-24.9%), from €182,031 to €136,659
- Reserves +€33,018
up €33,018 (+10.4%), from €318,689 to €351,707
of which Distributable reserves: +€33,018
- Debts after one year -€15,430
down €15,430 (-22.0%), from €70,194 to €54,763
- Depreciation -€8,098
down €8,098 (-18.1%), from €44,683 to €36,585
- Financial income -€4,017
down €4,017 (-39.2%), from €10,236 to €6,219
- Taxes +€1,694
up €1,694 (+14.3%), from €11,817 to €13,511
- Financial charges -€1,386
down €1,386 (-9.1%), from €15,290 to €13,904
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 | €666,360 | €637,886 | -€28,474 | -4.3% |
| Fixed assets | 21/28 | €352,865 | €316,280 | -€36,585 | -10.4% |
| Tangible fixed assets | 22/27 | €352,865 | €316,280 | -€36,585 | -10.4% |
| Land and buildings | 22 | €267,357 | €254,232 | -€13,125 | -4.9% |
| Plant, machinery and equipment | 23 | €5,334 | €4,515 | -€819 | -15.4% |
| Furniture and vehicles | 24 | €80,173 | €57,532 | -€22,641 | -28.2% |
| Current assets | 29/58 | €313,495 | €321,606 | +€8,111 | +2.6% |
| Amounts receivable within one year | 40/41 | €21,218 | €14,961 | -€6,256 | -29.5% |
| Trade receivables | 40 | €17,869 | €14,961 | -€2,908 | -16.3% |
| Other amounts receivable | 41 | €3,348 | €0 | -€3,348 | -100.0% |
| Current investments | 50/53 | €245,990 | €12,747 | -€233,243 | -94.8% |
| Cash at bank and in hand | 54/58 | €46,165 | €293,771 | +€247,607 | +536.4% |
| Deferred charges and accrued income | 490/1 | €123 | €126 | +€3 | +2.8% |
| Total equity and liabilities | 10/49 | €666,360 | €637,886 | -€28,474 | -4.3% |
| Equity | 10/15 | €389,289 | €422,307 | +€33,018 | +8.5% |
| Contributions | 10/11 | €70,600 | €70,600 | = | 0.0% |
| Reserves | 13 | €318,689 | €351,707 | +€33,018 | +10.4% |
| Tax-exempt reserves | 132 | €5,154 | €5,154 | = | 0.0% |
| Distributable reserves | 133 | €313,535 | €346,553 | +€33,018 | +10.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €277,071 | €215,579 | -€61,492 | -22.2% |
| Amounts payable after more than one year | 17 | €70,194 | €54,763 | -€15,430 | -22.0% |
| Financial debts | 170/4 | €70,194 | €54,763 | -€15,430 | -22.0% |
| Amounts payable within one year | 42/48 | €206,175 | €160,781 | -€45,394 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €14,821 | €15,430 | +€609 | +4.1% |
| Trade debts | 44 | €5,159 | €3,185 | -€1,974 | -38.3% |
| Suppliers | 440/4 | €5,159 | €3,185 | -€1,974 | -38.3% |
| Taxes, remuneration and social security | 45 | €4,163 | €5,506 | +€1,343 | +32.3% |
| Taxes | 450/3 | €4,163 | €2,221 | -€1,942 | -46.7% |
| Remuneration and social security | 454/9 | - | €3,285 | +€3,285 | |
| Other amounts payable | 47/48 | €182,031 | €136,659 | -€45,372 | -24.9% |
| Accrued charges and deferred income | 492/3 | €702 | €34 | -€668 | -95.1% |
| Non-recurring operating income | 76A | €23,458 | €0 | -€23,458 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,683 | €36,585 | -€8,098 | -18.1% |
| Other operating charges | 640/8 | €2,537 | €1,843 | -€694 | -27.4% |
| Gross operating margin | 9900 | €92,769 | €92,641 | -€127 | -0.1% |
| Operating profit (loss) | 9901 | €45,549 | €54,214 | +€8,665 | +19.0% |
| Financial income | 75/76B | €10,236 | €6,219 | -€4,017 | -39.2% |
| Recurring financial income | 75 | €10,236 | €6,219 | -€4,017 | -39.2% |
| Financial charges | 65/66B | €15,290 | €13,904 | -€1,386 | -9.1% |
| Recurring financial charges | 65 | €15,290 | €13,904 | -€1,386 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €40,495 | €46,529 | +€6,034 | +14.9% |
| Income taxes | 67/77 | €11,817 | €13,511 | +€1,694 | +14.3% |
| Profit (loss) for the period | 9904 | €28,678 | €33,018 | +€4,340 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,678 | €33,018 | +€4,340 | +15.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.