B-VENTURE: 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.
B-VENTURE
Largest movements
- Receivables within one year -€29,287
down €29,287 (-64.0%), from €45,781 to €16,494
of which Trade receivables: -€45,781
- Other debts -€22,732
no longer reported in 2025 (was €22,732)
- Tax, wage and social debts -€4,456
down €4,456 (-63.7%), from €6,993 to €2,537
- Profit (loss) carried forward -€4,076
down €4,076 (-153%), from -€2,659 to -€6,735
- Trade debts +€1,977
up €1,977 (+14.0%), from €14,132 to €16,109
- Gross operating margin -€11,134
down €11,134, from €8,691 to -€2,443
- Taxes +€1,613
new in 2025: €1,613
- Depreciation -€600
no longer reported in 2025 (was €600)
- Financial income +€564
new in 2025: €564
- Financial charges +€239
up €239 (+320%), from €75 to €314
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 | €45,789 | €16,501 | -€29,288 | -64.0% |
| Current assets | 29/58 | €45,789 | €16,501 | -€29,288 | -64.0% |
| Amounts receivable within one year | 40/41 | €45,781 | €16,494 | -€29,287 | -64.0% |
| Trade receivables | 40 | €45,781 | - | -€45,781 | |
| Other amounts receivable | 41 | - | €16,494 | +€16,494 | |
| Cash at bank and in hand | 54/58 | €8 | €7 | -€1 | -10.6% |
| Total equity and liabilities | 10/49 | €45,789 | €16,501 | -€29,288 | -64.0% |
| Equity | 10/15 | €1,931 | -€2,146 | -€4,076 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €2,090 | €2,090 | = | 0.0% |
| Distributable reserves | 133 | €2,090 | €2,090 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,659 | -€6,735 | -€4,076 | -153% |
| Amounts payable | 17/49 | €43,858 | €18,647 | -€25,212 | -57.5% |
| Amounts payable within one year | 42/48 | €43,858 | €18,647 | -€25,212 | -57.5% |
| Trade debts | 44 | €14,132 | €16,109 | +€1,977 | +14.0% |
| Suppliers | 440/4 | €14,132 | €16,109 | +€1,977 | +14.0% |
| Taxes, remuneration and social security | 45 | €6,993 | €2,537 | -€4,456 | -63.7% |
| Taxes | 450/3 | €6,993 | €2,537 | -€4,456 | -63.7% |
| Other amounts payable | 47/48 | €22,732 | - | -€22,732 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €600 | - | -€600 | |
| Other operating charges | 640/8 | €462 | €270 | -€192 | -41.6% |
| Gross operating margin | 9900 | €8,691 | -€2,443 | -€11,134 | |
| Operating profit (loss) | 9901 | €7,629 | -€2,713 | -€10,342 | |
| Financial income | 75/76B | - | €564 | +€564 | |
| Recurring financial income | 75 | - | €564 | +€564 | |
| Financial charges | 65/66B | €75 | €314 | +€239 | +320% |
| Recurring financial charges | 65 | €75 | €314 | +€239 | +320% |
| Profit (loss) for the period before taxes | 9903 | €7,554 | -€2,463 | -€10,017 | |
| Income taxes | 67/77 | - | €1,613 | +€1,613 | |
| Profit (loss) for the period | 9904 | €7,554 | -€4,076 | -€11,630 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,554 | -€4,076 | -€11,630 |
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 16 October 2026 via checked.be.