EURO VENT: 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.
EURO VENT
Largest movements
- Receivables within one year -€32,135
down €32,135 (-10.8%), from €298,111 to €265,976
of which Trade receivables: -€34,486
- Cash +€16,143
up €16,143 (+55.4%), from €29,129 to €45,272
mainly Receivables within one year (+€32,135) and Depreciation (+€11,304)
- Tangible fixed assets -€7,244
down €7,244 (-21.3%), from €34,047 to €26,803
of which Furniture and vehicles: -€8,398
- Deferred charges and accrued income +€6,522
up €6,522 (+153%), from €4,268 to €10,790
- Debts after one year -€13,784
down €13,784 (-80.0%), from €17,227 to €3,443
- Profit (loss) carried forward -€6,243
down €6,243 (-12.8%), from -€48,629 to -€54,872
- Gross operating margin -€42,674
down €42,674 (-66.8%), from €63,849 to €21,175
- Depreciation -€6,765
down €6,765 (-37.4%), from €18,069 to €11,304
- Other operating charges -€6,330
down €6,330 (-93.3%), from €6,787 to €457
- Financial income -€1,795
down €1,795 (-64.2%), from €2,797 to €1,002
- Financial charges +€1,677
up €1,677 (+11.2%), from €14,982 to €16,659
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 | €557,499 | €536,045 | -€21,454 | -3.8% |
| Fixed assets | 21/28 | €34,547 | €27,303 | -€7,244 | -21.0% |
| Tangible fixed assets | 22/27 | €34,047 | €26,803 | -€7,244 | -21.3% |
| Plant, machinery and equipment | 23 | €6,930 | €4,221 | -€2,709 | -39.1% |
| Furniture and vehicles | 24 | €27,117 | €18,719 | -€8,398 | -31.0% |
| Other tangible fixed assets | 26 | €0 | €3,863 | +€3,863 | +1,072,989% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €522,952 | €508,742 | -€14,210 | -2.7% |
| Stocks and contracts in progress | 3 | €5,000 | - | -€5,000 | |
| Stocks | 30/36 | €5,000 | - | -€5,000 | |
| Amounts receivable within one year | 40/41 | €298,111 | €265,976 | -€32,135 | -10.8% |
| Trade receivables | 40 | €292,993 | €258,507 | -€34,486 | -11.8% |
| Other amounts receivable | 41 | €5,118 | €7,469 | +€2,351 | +45.9% |
| Current investments | 50/53 | €186,444 | €186,704 | +€260 | +0.1% |
| Cash at bank and in hand | 54/58 | €29,129 | €45,272 | +€16,143 | +55.4% |
| Deferred charges and accrued income | 490/1 | €4,268 | €10,790 | +€6,522 | +153% |
| Total equity and liabilities | 10/49 | €557,499 | €536,045 | -€21,454 | -3.8% |
| Equity | 10/15 | €269,147 | €262,904 | -€6,243 | -2.3% |
| Contributions | 10/11 | €93,000 | €93,000 | = | 0.0% |
| Reserves | 13 | €224,777 | €224,777 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,300 | - | -€9,300 | |
| Reserves not available under the articles | 1311 | €9,300 | - | -€9,300 | |
| Distributable reserves | 133 | €215,477 | €224,777 | +€9,300 | +4.3% |
| Profit (loss) carried forward | 14 | -€48,629 | -€54,872 | -€6,243 | -12.8% |
| Amounts payable | 17/49 | €288,352 | €273,141 | -€15,211 | -5.3% |
| Amounts payable after more than one year | 17 | €17,227 | €3,443 | -€13,784 | -80.0% |
| Financial debts | 170/4 | €17,227 | €3,443 | -€13,784 | -80.0% |
| Amounts payable within one year | 42/48 | €256,660 | €255,108 | -€1,552 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €14,519 | €13,784 | -€735 | -5.1% |
| Advances received on contracts in progress | 46 | €1,633 | €5,193 | +€3,560 | +218% |
| Taxes, remuneration and social security | 45 | €6,340 | €2,367 | -€3,973 | -62.7% |
| Taxes | 450/3 | €6,340 | €2,367 | -€3,973 | -62.7% |
| Other amounts payable | 47/48 | €234,168 | €233,764 | -€404 | -0.2% |
| Accrued charges and deferred income | 492/3 | €14,465 | €14,589 | +€124 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,069 | €11,304 | -€6,765 | -37.4% |
| Other operating charges | 640/8 | €6,787 | €457 | -€6,330 | -93.3% |
| Gross operating margin | 9900 | €63,849 | €21,175 | -€42,674 | -66.8% |
| Operating profit (loss) | 9901 | €38,992 | €9,414 | -€29,578 | -75.9% |
| Financial income | 75/76B | €2,797 | €1,002 | -€1,795 | -64.2% |
| Recurring financial income | 75 | €2,797 | €1,002 | -€1,795 | -64.2% |
| Financial charges | 65/66B | €14,982 | €16,659 | +€1,677 | +11.2% |
| Recurring financial charges | 65 | €14,982 | €16,659 | +€1,677 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €26,808 | -€6,243 | -€33,051 | |
| Income taxes | 67/77 | €89 | - | -€89 | |
| Profit (loss) for the period | 9904 | €26,719 | -€6,243 | -€32,962 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,719 | -€6,243 | -€32,962 |
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 1 November 2026 via checked.be.