AVENTUS CONSULTING: 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.
AVENTUS CONSULTING
Largest movements
- Current investments +€70,717
up €70,717 (+26.8%), from €263,700 to €334,417
- Cash -€14,313
down €14,313 (-22.5%), from €63,618 to €49,305
mainly Current investments (-€70,717) and Tax, wage and social debts (-€14,938)
- Receivables within one year +€10,154
up €10,154 (+53.4%), from €19,021 to €29,175
of which Trade receivables: +€9,801
- Reserves +€82,542
up €82,542 (+26.4%), from €313,083 to €395,624
- Tax, wage and social debts -€14,938
down €14,938 (-84.1%), from €17,761 to €2,823
- Gross operating margin +€18,187
up €18,187 (+14.9%), from €122,152 to €140,339
- Write-downs +€16,940
new in 2025: €16,940
- Other operating charges +€7,528
up €7,528 (+431%), from €1,746 to €9,275
- Taxes -€2,188
down €2,188 (-6.2%), from €35,013 to €32,825
- Financial income +€2,018
up €2,018 (+78.5%), from €2,571 to €4,589
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 | €352,883 | €418,511 | +€65,628 | +18.6% |
| Fixed assets | 21/28 | €4,672 | €3,431 | -€1,241 | -26.6% |
| Tangible fixed assets | 22/27 | €4,672 | €3,431 | -€1,241 | -26.6% |
| Furniture and vehicles | 24 | €2,012 | €1,079 | -€933 | -46.4% |
| Other tangible fixed assets | 26 | €2,661 | €2,352 | -€309 | -11.6% |
| Current assets | 29/58 | €348,211 | €415,080 | +€66,869 | +19.2% |
| Amounts receivable within one year | 40/41 | €19,021 | €29,175 | +€10,154 | +53.4% |
| Trade receivables | 40 | €18,828 | €28,630 | +€9,801 | +52.1% |
| Other amounts receivable | 41 | €193 | €546 | +€352 | +182% |
| Current investments | 50/53 | €263,700 | €334,417 | +€70,717 | +26.8% |
| Cash at bank and in hand | 54/58 | €63,618 | €49,305 | -€14,313 | -22.5% |
| Deferred charges and accrued income | 490/1 | €1,871 | €2,182 | +€311 | +16.6% |
| Total equity and liabilities | 10/49 | €352,883 | €418,511 | +€65,628 | +18.6% |
| Equity | 10/15 | €316,083 | €398,624 | +€82,542 | +26.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €313,083 | €395,624 | +€82,542 | +26.4% |
| Distributable reserves | 133 | €313,083 | €395,624 | +€82,542 | +26.4% |
| Amounts payable | 17/49 | €36,800 | €19,887 | -€16,914 | -46.0% |
| Amounts payable after more than one year | 17 | €16,632 | €16,319 | -€313 | -1.9% |
| Other amounts payable | 178/9 | €16,632 | €16,319 | -€313 | -1.9% |
| Amounts payable within one year | 42/48 | €20,168 | €3,559 | -€16,609 | -82.4% |
| Trade debts | 44 | €2,407 | €735 | -€1,671 | -69.4% |
| Suppliers | 440/4 | €2,407 | €735 | -€1,671 | -69.4% |
| Taxes, remuneration and social security | 45 | €17,761 | €2,823 | -€14,938 | -84.1% |
| Taxes | 450/3 | €17,761 | €2,823 | -€14,938 | -84.1% |
| Accrued charges and deferred income | 492/3 | - | €9 | +€9 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €961 | €1,241 | +€280 | +29.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €16,940 | +€16,940 | |
| Other operating charges | 640/8 | €1,746 | €9,275 | +€7,528 | +431% |
| Gross operating margin | 9900 | €122,152 | €140,339 | +€18,187 | +14.9% |
| Operating profit (loss) | 9901 | €119,445 | €112,884 | -€6,562 | -5.5% |
| Financial income | 75/76B | €2,571 | €4,589 | +€2,018 | +78.5% |
| Recurring financial income | 75 | €2,571 | €4,589 | +€2,018 | +78.5% |
| Financial charges | 65/66B | €385 | €2,106 | +€1,721 | +447% |
| Recurring financial charges | 65 | €385 | €2,106 | +€1,721 | +447% |
| Profit (loss) for the period before taxes | 9903 | €121,632 | €115,367 | -€6,265 | -5.2% |
| Income taxes | 67/77 | €35,013 | €32,825 | -€2,188 | -6.2% |
| Profit (loss) for the period | 9904 | €86,618 | €82,542 | -€4,077 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €86,618 | €82,542 | -€4,077 | -4.7% |
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 31 October 2026 via checked.be.