Aperture 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.
Aperture Ventures
Largest movements
- Cash +€39,001
up €39,001 (+235%), from €16,585 to €55,586
mainly Net result for the year (+€22,594) and Receivables within one year (+€15,866)
- Receivables within one year -€15,866
down €15,866 (-57.8%), from €27,436 to €11,569
of which Other amounts receivable: -€16,647
- Reserves +€22,594
up €22,594 (+88.8%), from €25,440 to €48,033
- Tax, wage and social debts +€1,478
up €1,478 (+10.1%), from €14,610 to €16,089
of which Remuneration and social security: +€2,502
- Gross operating margin -€3,171
down €3,171 (-8.7%), from €36,364 to €33,193
- Taxes -€1,100
down €1,100 (-11.5%), from €9,540 to €8,440
- Financial charges +€677
up €677 (+137%), from €493 to €1,170
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 | €47,227 | €70,858 | +€23,631 | +50.0% |
| Fixed assets | 21/28 | €3,207 | €3,278 | +€70 | +2.2% |
| Tangible fixed assets | 22/27 | €3,207 | €3,278 | +€70 | +2.2% |
| Furniture and vehicles | 24 | €3,207 | €3,278 | +€70 | +2.2% |
| Current assets | 29/58 | €44,020 | €67,581 | +€23,560 | +53.5% |
| Amounts receivable within one year | 40/41 | €27,436 | €11,569 | -€15,866 | -57.8% |
| Trade receivables | 40 | €8,033 | €8,813 | +€780 | +9.7% |
| Other amounts receivable | 41 | €19,403 | €2,756 | -€16,647 | -85.8% |
| Current investments | 50/53 | - | €425 | +€425 | |
| Cash at bank and in hand | 54/58 | €16,585 | €55,586 | +€39,001 | +235% |
| Total equity and liabilities | 10/49 | €47,227 | €70,858 | +€23,631 | +50.0% |
| Equity | 10/15 | €30,440 | €53,033 | +€22,594 | +74.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,440 | €48,033 | +€22,594 | +88.8% |
| Distributable reserves | 133 | €25,440 | €48,033 | +€22,594 | +88.8% |
| Amounts payable | 17/49 | €16,788 | €17,825 | +€1,037 | +6.2% |
| Amounts payable within one year | 42/48 | €16,788 | €17,825 | +€1,037 | +6.2% |
| Trade debts | 44 | €2,178 | €1,737 | -€441 | -20.3% |
| Suppliers | 440/4 | €2,178 | €1,737 | -€441 | -20.3% |
| Taxes, remuneration and social security | 45 | €14,610 | €16,089 | +€1,478 | +10.1% |
| Taxes | 450/3 | €12,109 | €11,085 | -€1,023 | -8.5% |
| Remuneration and social security | 454/9 | €2,502 | €5,003 | +€2,502 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,243 | €1,565 | +€322 | +25.9% |
| Other operating charges | 640/8 | €321 | €0 | -€321 | -100% |
| Gross operating margin | 9900 | €36,364 | €33,193 | -€3,171 | -8.7% |
| Operating profit (loss) | 9901 | €34,800 | €31,628 | -€3,172 | -9.1% |
| Financial income | 75/76B | €673 | €576 | -€98 | -14.5% |
| Recurring financial income | 75 | €673 | €576 | -€98 | -14.5% |
| Financial charges | 65/66B | €493 | €1,170 | +€677 | +137% |
| Recurring financial charges | 65 | €493 | €1,170 | +€677 | +137% |
| Profit (loss) for the period before taxes | 9903 | €34,979 | €31,033 | -€3,946 | -11.3% |
| Income taxes | 67/77 | €9,540 | €8,440 | -€1,100 | -11.5% |
| Profit (loss) for the period | 9904 | €25,440 | €22,594 | -€2,846 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,440 | €22,594 | -€2,846 | -11.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.