De Venter Management: 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.
De Venter Management
Largest movements
- Tangible fixed assets -€14,226
down €14,226 (-91.4%), from €15,564 to €1,338
of which Furniture and vehicles: -€13,438
- Cash +€5,350
up €5,350 (+59.5%), from €8,993 to €14,343
mainly Investment in fixed assets (net) (+€13,688) and Net result for the year (+€5,920)
- Receivables within one year +€2,961
up €2,961 (+11.4%), from €26,028 to €28,989
of which Trade receivables: +€2,882
- Tax, wage and social debts -€13,515
no longer reported in 2025 (was €13,515)
- Profit (loss) carried forward +€5,920
up €5,920 (+24.3%), from €24,323 to €30,242
- Current portion of long-term debt +€1,970
up €1,970 (+31.7%), from €6,216 to €8,186
- Depreciation -€5,527
down €5,527 (-91.1%), from €6,065 to €538
- Other operating charges +€4,336
up €4,336 (+260%), from €1,669 to €6,005
- Financial charges -€322
down €322 (-30.2%), from €1,067 to €745
- Gross operating margin +€309
up €309 (+2.1%), from €14,793 to €15,103
- Taxes +€211
up €211 (+11.2%), from €1,876 to €2,087
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 | €50,585 | €44,670 | -€5,915 | -11.7% |
| Fixed assets | 21/28 | €15,564 | €1,338 | -€14,226 | -91.4% |
| Tangible fixed assets | 22/27 | €15,564 | €1,338 | -€14,226 | -91.4% |
| Plant, machinery and equipment | 23 | €1,528 | €740 | -€788 | -51.6% |
| Furniture and vehicles | 24 | €14,037 | €598 | -€13,438 | -95.7% |
| Current assets | 29/58 | €35,021 | €43,332 | +€8,311 | +23.7% |
| Amounts receivable within one year | 40/41 | €26,028 | €28,989 | +€2,961 | +11.4% |
| Trade receivables | 40 | €22,185 | €25,067 | +€2,882 | +13.0% |
| Other amounts receivable | 41 | €3,843 | €3,922 | +€79 | +2.0% |
| Cash at bank and in hand | 54/58 | €8,993 | €14,343 | +€5,350 | +59.5% |
| Total equity and liabilities | 10/49 | €50,585 | €44,670 | -€5,915 | -11.7% |
| Equity | 10/15 | €26,823 | €32,742 | +€5,920 | +22.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,323 | €30,242 | +€5,920 | +24.3% |
| Amounts payable | 17/49 | €23,762 | €11,928 | -€11,835 | -49.8% |
| Amounts payable after more than one year | 17 | €3,742 | €3,742 | = | 0.0% |
| Financial debts | 170/4 | €3,742 | €3,742 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,021 | €8,186 | -€11,835 | -59.1% |
| Current portion of amounts payable after more than one year | 42 | €6,216 | €8,186 | +€1,970 | +31.7% |
| Trade debts | 44 | €290 | - | -€290 | |
| Suppliers | 440/4 | €290 | - | -€290 | |
| Taxes, remuneration and social security | 45 | €13,515 | - | -€13,515 | |
| Taxes | 450/3 | €13,515 | - | -€13,515 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,065 | €538 | -€5,527 | -91.1% |
| Other operating charges | 640/8 | €1,669 | €6,005 | +€4,336 | +260% |
| Gross operating margin | 9900 | €14,793 | €15,103 | +€309 | +2.1% |
| Operating profit (loss) | 9901 | €7,059 | €8,559 | +€1,501 | +21.3% |
| Financial income | 75/76B | €177 | €192 | +€16 | +8.8% |
| Recurring financial income | 75 | €177 | €192 | +€16 | +8.8% |
| Financial charges | 65/66B | €1,067 | €745 | -€322 | -30.2% |
| Recurring financial charges | 65 | €1,067 | €745 | -€322 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €6,168 | €8,006 | +€1,838 | +29.8% |
| Income taxes | 67/77 | €1,876 | €2,087 | +€211 | +11.2% |
| Profit (loss) for the period | 9904 | €4,292 | €5,920 | +€1,628 | +37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,292 | €5,920 | +€1,628 | +37.9% |
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 28 October 2026 via checked.be.