CALOGERA VENTI: 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.
CALOGERA VENTI
Largest movements
- Cash +€106,843
up €106,843 (+733%), from €14,583 to €121,426
mainly Net result for the year (+€119,481) and Investment in fixed assets (net) (+€78,005)
- Financial fixed assets -€79,380
down €79,380 (-100.0%), from €79,405 to €25
- Receivables within one year +€73,622
up €73,622 (+448%), from €16,429 to €90,051
of which Other amounts receivable: +€72,625
- Tangible fixed assets -€23,159
down €23,159 (-8.1%), from €285,170 to €262,011
of which Furniture and vehicles: -€16,212
- Receivables after one year -€7,963
no longer reported in 2025 (was €7,963)
- Reserves +€100,417
up €100,417 (+52.9%), from €189,896 to €290,313
- Debts after one year -€36,631
down €36,631 (-20.4%), from €179,405 to €142,773
- Tax, wage and social debts +€9,548
up €9,548 (+104%), from €9,147 to €18,695
- Financial income +€104,851
up €104,851 (+1,726%), from €6,076 to €110,926
of which Non-recurring financial income: +€110,520
- Gross operating margin -€13,021
down €13,021 (-18.0%), from €72,240 to €59,219
- Depreciation +€8,502
up €8,502 (+53.0%), from €16,032 to €24,534
- Taxes +€4,963
up €4,963 (+32.1%), from €15,478 to €20,441
- Other operating charges -€3,835
down €3,835 (-70.1%), from €5,469 to €1,635
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 | €406,125 | €480,578 | +€74,452 | +18.3% |
| Fixed assets | 21/28 | €364,575 | €262,036 | -€102,539 | -28.1% |
| Tangible fixed assets | 22/27 | €285,170 | €262,011 | -€23,159 | -8.1% |
| Land and buildings | 22 | €216,215 | €209,268 | -€6,948 | -3.2% |
| Furniture and vehicles | 24 | €68,955 | €52,743 | -€16,212 | -23.5% |
| Financial fixed assets | 28 | €79,405 | €25 | -€79,380 | -100.0% |
| Current assets | 29/58 | €41,551 | €218,542 | +€176,992 | +426% |
| Amounts receivable after more than one year | 29 | €7,963 | - | -€7,963 | |
| Other amounts receivable | 291 | €7,963 | - | -€7,963 | |
| Amounts receivable within one year | 40/41 | €16,429 | €90,051 | +€73,622 | +448% |
| Trade receivables | 40 | €10,630 | €11,627 | +€997 | +9.4% |
| Other amounts receivable | 41 | €5,799 | €78,424 | +€72,625 | +1,252% |
| Cash at bank and in hand | 54/58 | €14,583 | €121,426 | +€106,843 | +733% |
| Deferred charges and accrued income | 490/1 | €2,576 | €7,066 | +€4,490 | +174% |
| Total equity and liabilities | 10/49 | €406,125 | €480,578 | +€74,452 | +18.3% |
| Equity | 10/15 | €196,365 | €296,782 | +€100,417 | +51.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €189,896 | €290,313 | +€100,417 | +52.9% |
| Distributable reserves | 133 | €189,896 | €290,313 | +€100,417 | +52.9% |
| Profit (loss) carried forward | 14 | €269 | €269 | = | 0.0% |
| Amounts payable | 17/49 | €209,760 | €183,796 | -€25,965 | -12.4% |
| Amounts payable after more than one year | 17 | €179,405 | €142,773 | -€36,631 | -20.4% |
| Financial debts | 170/4 | €179,405 | €142,773 | -€36,631 | -20.4% |
| Amounts payable within one year | 42/48 | €30,356 | €40,999 | +€10,643 | +35.1% |
| Current portion of amounts payable after more than one year | 42 | €21,180 | €21,768 | +€589 | +2.8% |
| Trade debts | 44 | €29 | €536 | +€507 | +1,745% |
| Suppliers | 440/4 | €29 | €536 | +€507 | +1,745% |
| Taxes, remuneration and social security | 45 | €9,147 | €18,695 | +€9,548 | +104% |
| Taxes | 450/3 | €9,147 | €18,695 | +€9,548 | +104% |
| Accrued charges and deferred income | 492/3 | - | €24 | +€24 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,032 | €24,534 | +€8,502 | +53.0% |
| Other operating charges | 640/8 | €5,469 | €1,635 | -€3,835 | -70.1% |
| Gross operating margin | 9900 | €72,240 | €59,219 | -€13,021 | -18.0% |
| Operating profit (loss) | 9901 | €50,739 | €33,050 | -€17,688 | -34.9% |
| Financial income | 75/76B | €6,076 | €110,926 | +€104,851 | +1,726% |
| Recurring financial income | 75 | €6,076 | €407 | -€5,669 | -93.3% |
| Non-recurring financial income | 76B | - | €110,520 | +€110,520 | |
| Financial charges | 65/66B | €4,550 | €4,054 | -€495 | -10.9% |
| Recurring financial charges | 65 | €4,550 | €4,054 | -€495 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €52,265 | €139,923 | +€87,658 | +168% |
| Income taxes | 67/77 | €15,478 | €20,441 | +€4,963 | +32.1% |
| Profit (loss) for the period | 9904 | €36,787 | €119,481 | +€82,695 | +225% |
| Profit (loss) for the period to be appropriated | 9905 | €36,787 | €119,481 | +€82,695 | +225% |
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 28 October 2026 via checked.be.