AHA VENTURES: 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.
AHA VENTURES
Largest movements
- Deferred charges and accrued income +€10,313
new in 2025: €10,313
- Current investments +€7,002
new in 2025: €7,002
- Cash -€1,455
down €1,455 (-4.8%), from €30,307 to €28,852
mainly Deferred charges and accrued income (-€10,313) and Current investments (-€7,002)
- Tangible fixed assets -€1,422
down €1,422 (-30.0%), from €4,741 to €3,319
of which Plant, machinery and equipment: -€842
- Reserves +€14,937
up €14,937 (+66.3%), from €22,525 to €37,462
- Tax, wage and social debts -€1,279
down €1,279 (-12.3%), from €10,430 to €9,151
- Trade debts +€600
up €600 (+648%), from €93 to €693
- Gross operating margin -€8,649
down €8,649 (-28.4%), from €30,504 to €21,854
- Taxes -€1,317
down €1,317 (-20.6%), from €6,390 to €5,074
- Financial charges -€835
down €835 (-94.8%), from €881 to €46
- Depreciation +€737
up €737 (+108%), from €685 to €1,422
- Other operating charges +€393
up €393 (+624%), from €63 to €457
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 | €35,048 | €49,487 | +€14,438 | +41.2% |
| Fixed assets | 21/28 | €4,741 | €3,319 | -€1,422 | -30.0% |
| Tangible fixed assets | 22/27 | €4,741 | €3,319 | -€1,422 | -30.0% |
| Plant, machinery and equipment | 23 | €2,046 | €1,204 | -€842 | -41.1% |
| Furniture and vehicles | 24 | €2,695 | €2,115 | -€580 | -21.5% |
| Current assets | 29/58 | €30,307 | €46,167 | +€15,860 | +52.3% |
| Current investments | 50/53 | - | €7,002 | +€7,002 | |
| Cash at bank and in hand | 54/58 | €30,307 | €28,852 | -€1,455 | -4.8% |
| Deferred charges and accrued income | 490/1 | - | €10,313 | +€10,313 | |
| Total equity and liabilities | 10/49 | €35,048 | €49,487 | +€14,438 | +41.2% |
| Equity | 10/15 | €24,525 | €39,462 | +€14,937 | +60.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €22,525 | €37,462 | +€14,937 | +66.3% |
| Distributable reserves | 133 | €22,525 | €37,462 | +€14,937 | +66.3% |
| Amounts payable | 17/49 | €10,523 | €10,024 | -€498 | -4.7% |
| Amounts payable within one year | 42/48 | €10,523 | €10,024 | -€498 | -4.7% |
| Trade debts | 44 | €93 | €693 | +€600 | +648% |
| Suppliers | 440/4 | €93 | €693 | +€600 | +648% |
| Taxes, remuneration and social security | 45 | €10,430 | €9,151 | -€1,279 | -12.3% |
| Taxes | 450/3 | €10,430 | €9,151 | -€1,279 | -12.3% |
| Other amounts payable | 47/48 | - | €180 | +€180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €685 | €1,422 | +€737 | +108% |
| Other operating charges | 640/8 | €63 | €457 | +€393 | +624% |
| Gross operating margin | 9900 | €30,504 | €21,854 | -€8,649 | -28.4% |
| Operating profit (loss) | 9901 | €29,756 | €19,976 | -€9,780 | -32.9% |
| Financial income | 75/76B | €41 | €81 | +€40 | +96.2% |
| Recurring financial income | 75 | €41 | €81 | +€40 | +96.2% |
| Financial charges | 65/66B | €881 | €46 | -€835 | -94.8% |
| Recurring financial charges | 65 | €881 | €46 | -€835 | -94.8% |
| Profit (loss) for the period before taxes | 9903 | €28,916 | €20,011 | -€8,905 | -30.8% |
| Income taxes | 67/77 | €6,390 | €5,074 | -€1,317 | -20.6% |
| Profit (loss) for the period | 9904 | €22,525 | €14,937 | -€7,589 | -33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,525 | €14,937 | -€7,589 | -33.7% |
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.