Verwijs Consult: 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.
Verwijs Consult
Largest movements
- Cash +€2,049
new in 2025: €2,049
mainly Net result for the year (+€20,195) and Contributions, distributions and other (+€1,500)
- Tangible fixed assets -€854
no longer reported in 2025 (was €854)
- Receivables within one year -€627
down €627 (-29.5%), from €2,127 to €1,500
of which Trade receivables: -€2,127
- Profit (loss) carried forward +€20,195
up €20,195 (+79.4%), from -€25,420 to -€5,225
- Other debts -€19,133
down €19,133 (-77.0%), from €24,842 to €5,709
- Short-term financial debts -€1,583
no longer reported in 2025 (was €1,583)
- Contributions +€1,500
new in 2025: €1,500
- Trade debts -€708
down €708 (-54.8%), from €1,291 to €583
- Gross operating margin +€22,132
up €22,132, from -€1,082 to €21,051
- Other operating charges -€1,224
down €1,224 (-63.7%), from €1,921 to €697
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,981 | €3,549 | +€568 | +19.1% |
| Fixed assets | 21/28 | €854 | - | -€854 | |
| Tangible fixed assets | 22/27 | €854 | - | -€854 | |
| Land and buildings | 22 | €854 | - | -€854 | |
| Current assets | 29/58 | €2,127 | €3,549 | +€1,422 | +66.8% |
| Amounts receivable within one year | 40/41 | €2,127 | €1,500 | -€627 | -29.5% |
| Trade receivables | 40 | €2,127 | - | -€2,127 | |
| Other amounts receivable | 41 | - | €1,500 | +€1,500 | |
| Cash at bank and in hand | 54/58 | - | €2,049 | +€2,049 | |
| Total equity and liabilities | 10/49 | €2,981 | €3,549 | +€568 | +19.1% |
| Equity | 10/15 | -€25,420 | -€3,725 | +€21,695 | +85.3% |
| Contributions | 10/11 | - | €1,500 | +€1,500 | |
| Profit (loss) carried forward | 14 | -€25,420 | -€5,225 | +€20,195 | +79.4% |
| Amounts payable | 17/49 | €28,400 | €7,274 | -€21,127 | -74.4% |
| Amounts payable within one year | 42/48 | €28,400 | €7,274 | -€21,127 | -74.4% |
| Financial debts | 43 | €1,583 | - | -€1,583 | |
| Credit institutions | 430/8 | €1,583 | - | -€1,583 | |
| Trade debts | 44 | €1,291 | €583 | -€708 | -54.8% |
| Suppliers | 440/4 | €1,291 | €583 | -€708 | -54.8% |
| Taxes, remuneration and social security | 45 | €685 | €981 | +€297 | +43.3% |
| Taxes | 450/3 | €685 | €981 | +€297 | +43.3% |
| Other amounts payable | 47/48 | €24,842 | €5,709 | -€19,133 | -77.0% |
| Non-recurring operating income | 76A | - | €126 | +€126 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98 | - | -€98 | |
| Other operating charges | 640/8 | €1,921 | €697 | -€1,224 | -63.7% |
| Gross operating margin | 9900 | -€1,082 | €21,051 | +€22,132 | |
| Operating profit (loss) | 9901 | -€3,101 | €20,354 | +€23,455 | |
| Financial charges | 65/66B | €129 | €159 | +€30 | +23.3% |
| Recurring financial charges | 65 | €129 | €159 | +€30 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,230 | €20,195 | +€23,425 | |
| Profit (loss) for the period | 9904 | -€3,230 | €20,195 | +€23,425 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,230 | €20,195 | +€23,425 |
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 24 October 2026 via checked.be.