Verwarmingstechniek Jeffry: what changed
Verwarmingstechniek Jeffry
Largest movements
- Receivables within one year +€1,902
up €1,902 (+62.3%), from €3,052 to €4,954
of which Other amounts receivable: +€1,980
- Cash -€920
down €920 (-2.1%), from €44,090 to €43,169
mainly Receivables within one year (-€1,902) and Investment in fixed assets (net) (-€1,800)
- Stocks and contracts +€850
up €850 (+22.4%), from €3,800 to €4,650
of which Contracts in progress: +€700
- Tangible fixed assets -€634
down €634 (-10.6%), from €6,000 to €5,366
of which Furniture and vehicles: -€1,362
- Trade debts +€1,816
up €1,816 (+218%), from €832 to €2,648
- Tax, wage and social debts -€1,058
no longer reported in 2025 (was €1,058)
- Accrued charges and deferred income -€728
down €728 (-55.8%), from €1,305 to €577
- Advances received +€700
up €700 (+21.2%), from €3,300 to €4,000
- Gross operating margin +€1,535
up €1,535 (+57.1%), from €2,686 to €4,221
- Other operating charges +€304
up €304 (+24.2%), from €1,255 to €1,559
- Financial charges -€216
down €216 (-50.6%), from €428 to €211
- Depreciation -€145
down €145 (-5.6%), from €2,578 to €2,434
- Financial income -€116
down €116 (-19.5%), from €593 to €477
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,942 | €58,139 | +€1,198 | +2.1% |
| Fixed assets | 21/28 | €6,000 | €5,366 | -€634 | -10.6% |
| Tangible fixed assets | 22/27 | €6,000 | €5,366 | -€634 | -10.6% |
| Plant, machinery and equipment | 23 | €2,706 | €3,434 | +€728 | +26.9% |
| Furniture and vehicles | 24 | €3,294 | €1,933 | -€1,362 | -41.3% |
| Current assets | 29/58 | €50,942 | €52,773 | +€1,831 | +3.6% |
| Stocks and contracts in progress | 3 | €3,800 | €4,650 | +€850 | +22.4% |
| Stocks | 30/36 | €500 | €650 | +€150 | +30.0% |
| Contracts in progress | 37 | €3,300 | €4,000 | +€700 | +21.2% |
| Amounts receivable within one year | 40/41 | €3,052 | €4,954 | +€1,902 | +62.3% |
| Trade receivables | 40 | €78 | - | -€78 | |
| Other amounts receivable | 41 | €2,974 | €4,954 | +€1,980 | +66.6% |
| Cash at bank and in hand | 54/58 | €44,090 | €43,169 | -€920 | -2.1% |
| Total equity and liabilities | 10/49 | €56,942 | €58,139 | +€1,198 | +2.1% |
| Equity | 10/15 | €46,059 | €46,552 | +€493 | +1.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €48,431 | €48,431 | = | 0.0% |
| Distributable reserves | 133 | €48,431 | €48,431 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,372 | -€6,879 | +€493 | +6.7% |
| Amounts payable | 17/49 | €10,883 | €11,587 | +€704 | +6.5% |
| Amounts payable within one year | 42/48 | €9,578 | €11,010 | +€1,433 | +15.0% |
| Trade debts | 44 | €832 | €2,648 | +€1,816 | +218% |
| Suppliers | 440/4 | €832 | €2,648 | +€1,816 | +218% |
| Advances received on contracts in progress | 46 | €3,300 | €4,000 | +€700 | +21.2% |
| Taxes, remuneration and social security | 45 | €1,058 | - | -€1,058 | |
| Taxes | 450/3 | €1,058 | - | -€1,058 | |
| Other amounts payable | 47/48 | €4,387 | €4,362 | -€25 | -0.6% |
| Accrued charges and deferred income | 492/3 | €1,305 | €577 | -€728 | -55.8% |
| Non-recurring operating income | 76A | €5,580 | - | -€5,580 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,578 | €2,434 | -€145 | -5.6% |
| Other operating charges | 640/8 | €1,255 | €1,559 | +€304 | +24.2% |
| Non-recurring operating charges | 66A | €6,389 | - | -€6,389 | |
| Gross operating margin | 9900 | €2,686 | €4,221 | +€1,535 | +57.1% |
| Operating profit (loss) | 9901 | -€7,537 | €227 | +€7,765 | |
| Financial income | 75/76B | €593 | €477 | -€116 | -19.5% |
| Recurring financial income | 75 | €593 | €477 | -€116 | -19.5% |
| Financial charges | 65/66B | €428 | €211 | -€216 | -50.6% |
| Recurring financial charges | 65 | €428 | €211 | -€216 | -50.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,372 | €493 | +€7,865 | |
| Profit (loss) for the period | 9904 | -€7,372 | €493 | +€7,865 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,372 | €493 | +€7,865 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.