OVENTURA: 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.
OVENTURA
Largest movements
- Cash -€21,471
down €21,471 (-21.4%), from €100,320 to €78,849
mainly Net result for the year (-€26,745) and Debts after one year (-€9,000)
- Stocks and contracts -€11,813
no longer reported in 2025 (was €11,813)
- Tangible fixed assets -€11,637
down €11,637 (-21.9%), from €53,160 to €41,523
of which Furniture and vehicles: -€11,308
- Receivables within one year +€3,912
up €3,912 (+504%), from €776 to €4,688
of which Trade receivables: +€1,974
- Profit (loss) carried forward -€26,745
down €26,745 (-28.2%), from €94,845 to €68,100
- Debts after one year -€9,000
down €9,000 (-25.7%), from €35,000 to €26,000
- Tax, wage and social debts -€4,632
down €4,632 (-42.6%), from €10,883 to €6,251
of which Remuneration and social security: -€3,997
- Accrued charges and deferred income -€4,133
no longer reported in 2025 (was €4,133)
- Other debts +€3,988
new in 2025: €3,988
- Gross operating margin -€24,338
down €24,338 (-42.7%), from €57,014 to €32,676
- Staff costs -€3,803
down €3,803 (-8.4%), from €45,113 to €41,310
- Financial charges -€858
down €858 (-44.2%), from €1,943 to €1,085
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 | €166,119 | €125,110 | -€41,009 | -24.7% |
| Fixed assets | 21/28 | €53,210 | €41,573 | -€11,637 | -21.9% |
| Tangible fixed assets | 22/27 | €53,160 | €41,523 | -€11,637 | -21.9% |
| Furniture and vehicles | 24 | €47,104 | €35,796 | -€11,308 | -24.0% |
| Other tangible fixed assets | 26 | €6,056 | €5,727 | -€329 | -5.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €112,909 | €83,537 | -€29,372 | -26.0% |
| Stocks and contracts in progress | 3 | €11,813 | - | -€11,813 | |
| Contracts in progress | 37 | €11,813 | - | -€11,813 | |
| Amounts receivable within one year | 40/41 | €776 | €4,688 | +€3,912 | +504% |
| Trade receivables | 40 | €658 | €2,632 | +€1,974 | +300% |
| Other amounts receivable | 41 | €118 | €2,056 | +€1,938 | +1,642% |
| Cash at bank and in hand | 54/58 | €100,320 | €78,849 | -€21,471 | -21.4% |
| Total equity and liabilities | 10/49 | €166,119 | €125,110 | -€41,009 | -24.7% |
| Equity | 10/15 | €115,305 | €88,560 | -€26,745 | -23.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,845 | €68,100 | -€26,745 | -28.2% |
| Amounts payable | 17/49 | €50,814 | €36,550 | -€14,264 | -28.1% |
| Amounts payable after more than one year | 17 | €35,000 | €26,000 | -€9,000 | -25.7% |
| Other amounts payable | 178/9 | €35,000 | €26,000 | -€9,000 | -25.7% |
| Amounts payable within one year | 42/48 | €11,681 | €10,550 | -€1,131 | -9.7% |
| Trade debts | 44 | €798 | €311 | -€487 | -61.0% |
| Suppliers | 440/4 | €798 | €311 | -€487 | -61.0% |
| Taxes, remuneration and social security | 45 | €10,883 | €6,251 | -€4,632 | -42.6% |
| Taxes | 450/3 | €1,235 | €600 | -€635 | -51.4% |
| Remuneration and social security | 454/9 | €9,648 | €5,651 | -€3,997 | -41.4% |
| Other amounts payable | 47/48 | - | €3,988 | +€3,988 | |
| Accrued charges and deferred income | 492/3 | €4,133 | - | -€4,133 | |
| Remuneration, social security and pensions | 62 | €45,113 | €41,310 | -€3,803 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,824 | €15,669 | -€155 | -1.0% |
| Other operating charges | 640/8 | €1,332 | €1,069 | -€263 | -19.7% |
| Gross operating margin | 9900 | €57,014 | €32,676 | -€24,338 | -42.7% |
| Operating profit (loss) | 9901 | -€5,255 | -€25,372 | -€20,117 | -383% |
| Financial charges | 65/66B | €1,943 | €1,085 | -€858 | -44.2% |
| Recurring financial charges | 65 | €1,943 | €1,085 | -€858 | -44.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,198 | -€26,457 | -€19,259 | -268% |
| Income taxes | 67/77 | €286 | €288 | +€2 | +0.7% |
| Profit (loss) for the period | 9904 | -€7,484 | -€26,745 | -€19,261 | -257% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,484 | -€26,745 | -€19,261 | -257% |
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 27 October 2026 via checked.be.