Vesperis: 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.
Vesperis
Largest movements
- Cash +€14,091
up €14,091 (+13.8%), from €102,275 to €116,367
mainly Other debts (+€103,480) and Net result for the year (+€20,103)
- Other debts +€103,480
up €103,480 (+5052.1%), from €2,048 to €105,528
- Reserves -€80,300
down €80,300 (-86.3%), from €93,100 to €12,800
- Tax, wage and social debts -€9,106
down €9,106 (-78.7%), from €11,575 to €2,469
- Gross operating margin -€17,955
down €17,955 (-40.7%), from €44,099 to €26,144
- Taxes -€3,695
down €3,695 (-39.8%), from €9,278 to €5,583
- Financial income -€658
down €658 (-100.0%), from €658 to €0
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 | €111,392 | €125,897 | +€14,505 | +13.0% |
| Current assets | 29/58 | €111,392 | €125,897 | +€14,505 | +13.0% |
| Amounts receivable within one year | 40/41 | €9,086 | €9,500 | +€413 | +4.6% |
| Trade receivables | 40 | €9,086 | €7,582 | -€1,504 | -16.6% |
| Other amounts receivable | 41 | - | €1,917 | +€1,917 | |
| Cash at bank and in hand | 54/58 | €102,275 | €116,367 | +€14,091 | +13.8% |
| Deferred charges and accrued income | 490/1 | €30 | €30 | = | 0.0% |
| Total equity and liabilities | 10/49 | €111,392 | €125,897 | +€14,505 | +13.0% |
| Equity | 10/15 | €97,123 | €17,225 | -€79,897 | -82.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €93,100 | €12,800 | -€80,300 | -86.3% |
| Distributable reserves | 133 | €93,100 | €12,800 | -€80,300 | -86.3% |
| Profit (loss) carried forward | 14 | €23 | €425 | +€403 | +1774.7% |
| Amounts payable | 17/49 | €14,269 | €108,672 | +€94,402 | +661.6% |
| Amounts payable within one year | 42/48 | €14,269 | €108,672 | +€94,402 | +661.6% |
| Trade debts | 44 | €647 | €675 | +€28 | +4.3% |
| Suppliers | 440/4 | €647 | €675 | +€28 | +4.3% |
| Taxes, remuneration and social security | 45 | €11,575 | €2,469 | -€9,106 | -78.7% |
| Taxes | 450/3 | €11,575 | €2,469 | -€9,106 | -78.7% |
| Other amounts payable | 47/48 | €2,048 | €105,528 | +€103,480 | +5052.1% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €44,099 | €26,144 | -€17,955 | -40.7% |
| Operating profit (loss) | 9901 | €44,099 | €25,757 | -€18,342 | -41.6% |
| Financial income | 75/76B | €658 | €0 | -€658 | -100.0% |
| Recurring financial income | 75 | €658 | €0 | -€658 | -100.0% |
| Financial charges | 65/66B | €67 | €72 | +€4 | +6.6% |
| Recurring financial charges | 65 | €67 | €72 | +€4 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €44,690 | €25,685 | -€19,005 | -42.5% |
| Income taxes | 67/77 | €9,278 | €5,583 | -€3,695 | -39.8% |
| Profit (loss) for the period | 9904 | €35,412 | €20,103 | -€15,309 | -43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,412 | €20,103 | -€15,309 | -43.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.