DVENTURES: 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.
DVENTURES
Largest movements
- Current investments -€18,271
down €18,271 (-94.5%), from €19,340 to €1,069
- Receivables within one year +€2,198
up €2,198 (+77.2%), from €2,848 to €5,046
of which Trade receivables: +€1,568
- Tangible fixed assets +€817
new in 2025: €817
- Profit (loss) carried forward -€11,057
new in 2025: -€11,057
- Other debts -€1,672
down €1,672 (-60.3%), from €2,770 to €1,099
- Trade debts -€1,646
down €1,646 (-84.7%), from €1,944 to €298
- Tax, wage and social debts -€881
no longer reported in 2025 (was €881)
- Gross operating margin -€18,166
down €18,166, from €7,700 to -€10,467
- Other operating charges +€387
new in 2025: €387
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,188 | €6,932 | -€15,256 | -68.8% |
| Fixed assets | 21/28 | - | €817 | +€817 | |
| Tangible fixed assets | 22/27 | - | €817 | +€817 | |
| Furniture and vehicles | 24 | - | €817 | +€817 | |
| Current assets | 29/58 | €22,188 | €6,115 | -€16,073 | -72.4% |
| Amounts receivable within one year | 40/41 | €2,848 | €5,046 | +€2,198 | +77.2% |
| Trade receivables | 40 | €2,848 | €4,416 | +€1,568 | +55.0% |
| Other amounts receivable | 41 | - | €630 | +€630 | |
| Current investments | 50/53 | €19,340 | €1,069 | -€18,271 | -94.5% |
| Total equity and liabilities | 10/49 | €22,188 | €6,932 | -€15,256 | -68.8% |
| Equity | 10/15 | €16,592 | €5,535 | -€11,057 | -66.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €14,592 | €14,592 | = | 0.0% |
| Distributable reserves | 133 | €14,592 | €14,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€11,057 | -€11,057 | |
| Amounts payable | 17/49 | €5,596 | €1,396 | -€4,199 | -75.0% |
| Amounts payable within one year | 42/48 | €5,596 | €1,396 | -€4,199 | -75.0% |
| Trade debts | 44 | €1,944 | €298 | -€1,646 | -84.7% |
| Suppliers | 440/4 | €1,944 | €298 | -€1,646 | -84.7% |
| Taxes, remuneration and social security | 45 | €881 | - | -€881 | |
| Taxes | 450/3 | €881 | - | -€881 | |
| Other amounts payable | 47/48 | €2,770 | €1,099 | -€1,672 | -60.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €64 | +€64 | |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €7,700 | -€10,467 | -€18,166 | |
| Operating profit (loss) | 9901 | €7,700 | -€10,918 | -€18,618 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €195 | €139 | -€57 | -29.0% |
| Recurring financial charges | 65 | €195 | €139 | -€57 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €7,505 | -€11,057 | -€18,562 | |
| Income taxes | 67/77 | €45 | - | -€45 | |
| Profit (loss) for the period | 9904 | €7,460 | -€11,057 | -€18,517 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,460 | -€11,057 | -€18,517 |
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 13 October 2026 via checked.be.