VIKTOR VEREENOOGHE: what changed
What changed
VIKTOR VEREENOOGHE
NACE 46.431, Wholesale of electrical household appliances and audio-video equipment
filed annual accounts (NBB)
Net result for the year
€376,284
2024 · €296,171+€80,113
Equity
€1.1m
2024 · €745,557+€376,284
Cash
€159,206
2024 · €4,476+€154,730
Balance sheet total
€2.1m
2024 · €2.1m+€17,325
Largest movements
Assets
- Cash +€154,730
up €154,730 (+3,457%), from €4,476 to €159,206
mainly Net result for the year (+€376,284) and Receivables within one year (+€121,294)
- Receivables within one year -€121,294
down €121,294 (-73.6%), from €164,879 to €43,585
of which Other amounts receivable: -€134,562
- Tangible fixed assets -€21,886
down €21,886 (-29.2%), from €75,065 to €53,180
Equity and liabilities
- Reserves +€376,284
up €376,284 (+51.8%), from €727,007 to €1.1m
of which Distributable reserves: +€378,139
- Other debts -€197,601
down €197,601 (-98.8%), from €200,000 to €2,399
- Debts after one year -€166,939
down €166,939 (-17.9%), from €931,517 to €764,578
Income statement
- Financial income +€80,484
up €80,484 (+28.9%), from €278,052 to €358,536
- Taxes +€12,386
up €12,386 (+24.7%), from €50,125 to €62,511
- Gross operating margin +€11,382
up €11,382 (+10.7%), from €106,426 to €117,807
- Financial charges -€1,607
down €1,607 (-12.9%), from €12,494 to €10,887
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.
Result 2024
€296,171
Gross operating margin
+€11,382
Depreciation
+€127
Write-downs
-€1,040
Other operating charges
-€60
Financial income
+€80,484
Financial charges
+€1,607
Taxes
-€12,386
Result 2025
€376,284
raises the resultlowers the result
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.
From operations
+€321,083
Investment
€0
Financing
-€166,353
Cash 2024
€4,476
From operations (derived)
+€321,083
Net result for the year
+€376,284
Depreciation
+€21,886
Stocks and contracts
+€2,770
Receivables within one year
+€121,294
Deferred charges and accrued income
-€8,544
Trade debts
-€9,000
Tax, wage and social debts
+€12,869
Other debts
-€197,601
Accrued charges and deferred income
+€1,126
Financing
-€166,353
Debts after one year
-€166,939
Current portion of long-term debt
+€586
Cash 2025
€159,206
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,077,590 | €2,094,915 | +€17,325 | +0.8% |
| Fixed assets | 21/28 | €1,775,065 | €1,753,180 | -€21,886 | -1.2% |
| Tangible fixed assets | 22/27 | €75,065 | €53,180 | -€21,886 | -29.2% |
| Furniture and vehicles | 24 | €75,065 | €53,180 | -€21,886 | -29.2% |
| Financial fixed assets | 28 | €1,700,000 | €1,700,000 | = | 0.0% |
| Current assets | 29/58 | €302,525 | €341,735 | +€39,210 | +13.0% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Other amounts receivable | 291 | €120,000 | €120,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €4,970 | €2,200 | -€2,770 | -55.7% |
| Stocks | 30/36 | €4,970 | €2,200 | -€2,770 | -55.7% |
| Amounts receivable within one year | 40/41 | €164,879 | €43,585 | -€121,294 | -73.6% |
| Trade receivables | 40 | €19,902 | €33,171 | +€13,268 | +66.7% |
| Other amounts receivable | 41 | €144,976 | €10,414 | -€134,562 | -92.8% |
| Cash at bank and in hand | 54/58 | €4,476 | €159,206 | +€154,730 | +3,457% |
| Deferred charges and accrued income | 490/1 | €8,201 | €16,744 | +€8,544 | +104% |
| Total equity and liabilities | 10/49 | €2,077,590 | €2,094,915 | +€17,325 | +0.8% |
| Equity | 10/15 | €745,557 | €1,121,841 | +€376,284 | +50.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €727,007 | €1,103,291 | +€376,284 | +51.8% |
| Non-distributable reserves | 130/1 | €1,855 | - | -€1,855 | |
| Reserves not available under the articles | 1311 | €1,855 | - | -€1,855 | |
| Distributable reserves | 133 | €725,152 | €1,103,291 | +€378,139 | +52.1% |
| Amounts payable | 17/49 | €1,332,033 | €973,074 | -€358,959 | -26.9% |
| Amounts payable after more than one year | 17 | €931,517 | €764,578 | -€166,939 | -17.9% |
| Financial debts | 170/4 | €931,517 | €764,578 | -€166,939 | -17.9% |
| Amounts payable within one year | 42/48 | €400,516 | €207,370 | -€193,147 | -48.2% |
| Current portion of amounts payable after more than one year | 42 | €166,353 | €166,939 | +€586 | +0.4% |
| Trade debts | 44 | €10,368 | €1,369 | -€9,000 | -86.8% |
| Suppliers | 440/4 | €10,368 | €1,369 | -€9,000 | -86.8% |
| Taxes, remuneration and social security | 45 | €23,795 | €36,663 | +€12,869 | +54.1% |
| Taxes | 450/3 | €23,795 | €36,663 | +€12,869 | +54.1% |
| Other amounts payable | 47/48 | €200,000 | €2,399 | -€197,601 | -98.8% |
| Accrued charges and deferred income | 492/3 | - | €1,126 | +€1,126 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,013 | €21,886 | -€127 | -0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,730 | €2,770 | +€1,040 | +60.1% |
| Other operating charges | 640/8 | €1,945 | €2,005 | +€60 | +3.1% |
| Gross operating margin | 9900 | €106,426 | €117,807 | +€11,382 | +10.7% |
| Operating profit (loss) | 9901 | €80,738 | €91,147 | +€10,409 | +12.9% |
| Financial income | 75/76B | €278,052 | €358,536 | +€80,484 | +28.9% |
| Recurring financial income | 75 | €278,052 | €358,536 | +€80,484 | +28.9% |
| Financial charges | 65/66B | €12,494 | €10,887 | -€1,607 | -12.9% |
| Recurring financial charges | 65 | €12,494 | €10,887 | -€1,607 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €346,296 | €438,795 | +€92,499 | +26.7% |
| Income taxes | 67/77 | €50,125 | €62,511 | +€12,386 | +24.7% |
| Profit (loss) for the period | 9904 | €296,171 | €376,284 | +€80,113 | +27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €296,171 | €376,284 | +€80,113 | +27.0% |
Next steps
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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 2 November 2026 via checked.be.