VerbaSim: 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.
VerbaSim
Largest movements
- Receivables within one year +€10,713
up €10,713 (+248%), from €4,320 to €15,033
of which Trade receivables: +€9,213
- Cash +€8,157
up €8,157 (+24.0%), from €33,932 to €42,088
mainly Net result for the year (+€14,033) and Tax, wage and social debts (+€3,252)
- Deferred charges and accrued income +€1,005
up €1,005 (+1,079%), from €93 to €1,098
- Tangible fixed assets -€800
down €800 (-51.4%), from €1,556 to €756
- Profit (loss) carried forward +€14,033
up €14,033 (+43.4%), from €32,311 to €46,344
- Tax, wage and social debts +€3,252
up €3,252 (+87.1%), from €3,736 to €6,988
- Other debts +€2,264
up €2,264 (+763%), from €297 to €2,561
- Gross operating margin +€8,794
up €8,794 (+78.3%), from €11,225 to €20,019
- Taxes +€1,965
up €1,965 (+77.5%), from €2,536 to €4,501
- Depreciation -€237
down €237 (-22.9%), from €1,037 to €800
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 | €39,901 | €58,975 | +€19,075 | +47.8% |
| Fixed assets | 21/28 | €1,556 | €756 | -€800 | -51.4% |
| Tangible fixed assets | 22/27 | €1,556 | €756 | -€800 | -51.4% |
| Furniture and vehicles | 24 | €1,556 | €756 | -€800 | -51.4% |
| Current assets | 29/58 | €38,345 | €58,219 | +€19,875 | +51.8% |
| Amounts receivable within one year | 40/41 | €4,320 | €15,033 | +€10,713 | +248% |
| Trade receivables | 40 | €4,320 | €13,533 | +€9,213 | +213% |
| Other amounts receivable | 41 | - | €1,500 | +€1,500 | |
| Cash at bank and in hand | 54/58 | €33,932 | €42,088 | +€8,157 | +24.0% |
| Deferred charges and accrued income | 490/1 | €93 | €1,098 | +€1,005 | +1,079% |
| Total equity and liabilities | 10/49 | €39,901 | €58,975 | +€19,075 | +47.8% |
| Equity | 10/15 | €35,311 | €49,344 | +€14,033 | +39.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,311 | €46,344 | +€14,033 | +43.4% |
| Amounts payable | 17/49 | €4,589 | €9,631 | +€5,042 | +110% |
| Amounts payable within one year | 42/48 | €4,589 | €9,631 | +€5,042 | +110% |
| Trade debts | 44 | €557 | €82 | -€474 | -85.3% |
| Suppliers | 440/4 | €557 | €82 | -€474 | -85.3% |
| Taxes, remuneration and social security | 45 | €3,736 | €6,988 | +€3,252 | +87.1% |
| Taxes | 450/3 | €3,736 | €6,988 | +€3,252 | +87.1% |
| Other amounts payable | 47/48 | €297 | €2,561 | +€2,264 | +763% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,037 | €800 | -€237 | -22.9% |
| Other operating charges | 640/8 | €621 | €640 | +€19 | +3.1% |
| Gross operating margin | 9900 | €11,225 | €20,019 | +€8,794 | +78.3% |
| Operating profit (loss) | 9901 | €9,567 | €18,579 | +€9,012 | +94.2% |
| Financial charges | 65/66B | €170 | €46 | -€125 | -73.3% |
| Recurring financial charges | 65 | €170 | €46 | -€125 | -73.3% |
| Profit (loss) for the period before taxes | 9903 | €9,397 | €18,534 | +€9,137 | +97.2% |
| Income taxes | 67/77 | €2,536 | €4,501 | +€1,965 | +77.5% |
| Profit (loss) for the period | 9904 | €6,860 | €14,033 | +€7,172 | +105% |
| Profit (loss) for the period to be appropriated | 9905 | €6,860 | €14,033 | +€7,172 | +105% |
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 13 October 2026 via checked.be.