advies VEN: 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.
advies VEN
Largest movements
- Cash -€5,482
no longer reported in 2025 (was €5,482)
mainly Net result for the year (-€6,473) and Debts after one year (-€6,241)
- Tangible fixed assets -€5,000
down €5,000 (-23.1%), from €21,667 to €16,667
- Receivables within one year +€1,969
up €1,969 (+170%), from €1,161 to €3,130
of which Trade receivables: +€1,734
- Formation expenses -€420
down €420 (-100%), from €420 to €0
- Profit (loss) carried forward -€6,473
new in 2025: -€6,473
- Debts after one year -€6,241
down €6,241 (-38.6%), from €16,178 to €9,936
- Short-term financial debts +€2,394
new in 2025: €2,394
- Trade debts +€1,605
new in 2025: €1,605
- Tax, wage and social debts -€508
down €508 (-16.4%), from €3,095 to €2,588
- Gross operating margin -€5,996
down €5,996 (-77.0%), from €7,787 to €1,791
- Depreciation +€1,247
up €1,247 (+29.9%), from €4,174 to €5,420
- Financial charges +€843
up €843 (+121%), from €699 to €1,543
- Taxes -€572
down €572 (-65.3%), from €876 to €304
- Other operating charges +€549
up €549 (+123%), from €448 to €998
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 | €28,730 | €19,797 | -€8,933 | -31.1% |
| Formation expenses | 20 | €420 | €0 | -€420 | -100% |
| Fixed assets | 21/28 | €21,667 | €16,667 | -€5,000 | -23.1% |
| Tangible fixed assets | 22/27 | €21,667 | €16,667 | -€5,000 | -23.1% |
| Furniture and vehicles | 24 | €21,667 | €16,667 | -€5,000 | -23.1% |
| Current assets | 29/58 | €6,643 | €3,130 | -€3,513 | -52.9% |
| Amounts receivable within one year | 40/41 | €1,161 | €3,130 | +€1,969 | +170% |
| Trade receivables | 40 | €1,161 | €2,896 | +€1,734 | +149% |
| Other amounts receivable | 41 | - | €235 | +€235 | |
| Cash at bank and in hand | 54/58 | €5,482 | - | -€5,482 | |
| Total equity and liabilities | 10/49 | €28,730 | €19,797 | -€8,933 | -31.1% |
| Equity | 10/15 | €3,506 | -€2,967 | -€6,473 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €1,506 | €1,506 | = | 0.0% |
| Distributable reserves | 133 | €1,506 | €1,506 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€6,473 | -€6,473 | |
| Amounts payable | 17/49 | €25,224 | €22,764 | -€2,460 | -9.8% |
| Amounts payable after more than one year | 17 | €16,178 | €9,936 | -€6,241 | -38.6% |
| Financial debts | 170/4 | €16,178 | €9,936 | -€6,241 | -38.6% |
| Amounts payable within one year | 42/48 | €9,047 | €12,828 | +€3,781 | +41.8% |
| Current portion of amounts payable after more than one year | 42 | €5,951 | €6,241 | +€290 | +4.9% |
| Financial debts | 43 | - | €2,394 | +€2,394 | |
| Credit institutions | 430/8 | - | €2,394 | +€2,394 | |
| Trade debts | 44 | - | €1,605 | +€1,605 | |
| Suppliers | 440/4 | - | €1,605 | +€1,605 | |
| Taxes, remuneration and social security | 45 | €3,095 | €2,588 | -€508 | -16.4% |
| Taxes | 450/3 | €3,095 | €2,588 | -€508 | -16.4% |
| Remuneration, social security and pensions | 62 | €84 | - | -€84 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,174 | €5,420 | +€1,247 | +29.9% |
| Other operating charges | 640/8 | €448 | €998 | +€549 | +123% |
| Gross operating margin | 9900 | €7,787 | €1,791 | -€5,996 | -77.0% |
| Operating profit (loss) | 9901 | €3,081 | -€4,627 | -€7,708 | |
| Financial charges | 65/66B | €699 | €1,543 | +€843 | +121% |
| Recurring financial charges | 65 | €699 | €1,543 | +€843 | +121% |
| Profit (loss) for the period before taxes | 9903 | €2,382 | -€6,170 | -€8,552 | |
| Income taxes | 67/77 | €876 | €304 | -€572 | -65.3% |
| Profit (loss) for the period | 9904 | €1,506 | -€6,473 | -€7,979 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,506 | -€6,473 | -€7,979 |
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 30 October 2026 via checked.be.