Vervust Consulting: 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.
Vervust Consulting
Largest movements
- Cash +€142,868
up €142,868 (+219.7%), from €65,029 to €207,897
mainly Net result for the year (+€118,646) and Tax, wage and social debts (+€41,147)
- Receivables within one year +€19,448
up €19,448 (+103.8%), from €18,740 to €38,188
of which Trade receivables: +€19,624
- Tangible fixed assets -€17,670
down €17,670 (-23.0%), from €76,726 to €59,056
of which Furniture and vehicles: -€18,216
- Profit (loss) carried forward +€118,646
up €118,646 (+172.5%), from €68,773 to €187,419
- Tax, wage and social debts +€41,147
up €41,147 (+167.7%), from €24,533 to €65,680
- Debts after one year -€15,741
down €15,741 (-30.3%), from €51,953 to €36,212
- Gross operating margin +€68,754
up €68,754 (+64.3%), from €106,998 to €175,752
- Taxes +€16,924
up €16,924 (+91.8%), from €18,437 to €35,361
- Depreciation +€2,097
up €2,097 (+12.6%), from €16,683 to €18,780
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 | €165,108 | €309,455 | +€144,347 | +87.4% |
| Formation expenses | 20 | €41 | - | -€41 | |
| Fixed assets | 21/28 | €76,726 | €59,056 | -€17,670 | -23.0% |
| Tangible fixed assets | 22/27 | €76,726 | €59,056 | -€17,670 | -23.0% |
| Plant, machinery and equipment | 23 | €1,230 | €1,776 | +€546 | +44.4% |
| Furniture and vehicles | 24 | €75,495 | €57,279 | -€18,216 | -24.1% |
| Current assets | 29/58 | €88,341 | €250,399 | +€162,058 | +183.4% |
| Amounts receivable within one year | 40/41 | €18,740 | €38,188 | +€19,448 | +103.8% |
| Trade receivables | 40 | €18,564 | €38,188 | +€19,624 | +105.7% |
| Other amounts receivable | 41 | €176 | - | -€176 | |
| Cash at bank and in hand | 54/58 | €65,029 | €207,897 | +€142,868 | +219.7% |
| Deferred charges and accrued income | 490/1 | €4,572 | €4,314 | -€259 | -5.7% |
| Total equity and liabilities | 10/49 | €165,108 | €309,455 | +€144,347 | +87.4% |
| Equity | 10/15 | €71,273 | €189,919 | +€118,646 | +166.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,773 | €187,419 | +€118,646 | +172.5% |
| Amounts payable | 17/49 | €93,835 | €119,535 | +€25,701 | +27.4% |
| Amounts payable after more than one year | 17 | €51,953 | €36,212 | -€15,741 | -30.3% |
| Financial debts | 170/4 | €51,953 | €36,212 | -€15,741 | -30.3% |
| Amounts payable within one year | 42/48 | €41,816 | €83,256 | +€41,440 | +99.1% |
| Current portion of amounts payable after more than one year | 42 | €15,158 | €15,741 | +€583 | +3.8% |
| Trade debts | 44 | €1,225 | €1,644 | +€419 | +34.2% |
| Suppliers | 440/4 | €1,225 | €1,644 | +€419 | +34.2% |
| Taxes, remuneration and social security | 45 | €24,533 | €65,680 | +€41,147 | +167.7% |
| Taxes | 450/3 | €24,533 | €65,680 | +€41,147 | +167.7% |
| Other amounts payable | 47/48 | €900 | €191 | -€709 | -78.8% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,683 | €18,780 | +€2,097 | +12.6% |
| Other operating charges | 640/8 | €577 | €461 | -€116 | -20.1% |
| Gross operating margin | 9900 | €106,998 | €175,752 | +€68,754 | +64.3% |
| Operating profit (loss) | 9901 | €89,738 | €156,511 | +€66,773 | +74.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,528 | €2,503 | -€25 | -1.0% |
| Recurring financial charges | 65 | €2,528 | €2,503 | -€25 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €87,210 | €154,007 | +€66,797 | +76.6% |
| Income taxes | 67/77 | €18,437 | €35,361 | +€16,924 | +91.8% |
| Profit (loss) for the period | 9904 | €68,773 | €118,646 | +€49,873 | +72.5% |
| Profit (loss) for the period to be appropriated | 9905 | €68,773 | €118,646 | +€49,873 | +72.5% |
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 11 October 2026 via checked.be.