VENÂNCIO CONSTRUCT: what changed
Two fiscal 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.
VENÂNCIO CONSTRUCT
Largest movements
- Receivables within one year +€7,722
up €7,722 (+105.4%), from €7,328 to €15,051
of which Trade receivables: +€9,222
- Deferred charges and accrued income -€7,635
down €7,635 (-92.4%), from €8,265 to €630
- Tangible fixed assets -€6,831
down €6,831 (-79.7%), from €8,574 to €1,743
of which Furniture and vehicles: -€6,582
- Cash -€5,172
down €5,172 (-62.7%), from €8,252 to €3,080
mainly Receivables within one year (-€7,722) and Other debts (-€7,221)
- Other debts -€7,221
down €7,221 (-25.1%), from €28,806 to €21,584
- Trade debts +€6,298
up €6,298 (+1201.2%), from €524 to €6,823
- Profit (loss) carried forward -€5,735
down €5,735 (-63.1%), from -€9,087 to -€14,821
- Accrued charges and deferred income -€5,516
down €5,516 (-78.6%), from €7,016 to €1,500
- Gross operating margin +€4,708
up €4,708, from -€891 to €3,817
- Depreciation -€2,274
down €2,274 (-25.0%), from €9,105 to €6,831
- Financial charges -€1,161
down €1,161 (-35.5%), from €3,268 to €2,106
- Other operating charges +€108
up €108 (+21.3%), from €506 to €614
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.
Cash bridge derived
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 | €32,419 | €20,504 | -€11,915 | -36.8% |
| Fixed assets | 21/28 | €8,574 | €1,743 | -€6,831 | -79.7% |
| Tangible fixed assets | 22/27 | €8,574 | €1,743 | -€6,831 | -79.7% |
| Plant, machinery and equipment | 23 | €776 | €526 | -€250 | -32.2% |
| Furniture and vehicles | 24 | €7,798 | €1,216 | -€6,582 | -84.4% |
| Current assets | 29/58 | €23,845 | €18,761 | -€5,084 | -21.3% |
| Amounts receivable within one year | 40/41 | €7,328 | €15,051 | +€7,722 | +105.4% |
| Trade receivables | 40 | €5,204 | €14,426 | +€9,222 | +177.2% |
| Other amounts receivable | 41 | €2,124 | €625 | -€1,499 | -70.6% |
| Cash at bank and in hand | 54/58 | €8,252 | €3,080 | -€5,172 | -62.7% |
| Deferred charges and accrued income | 490/1 | €8,265 | €630 | -€7,635 | -92.4% |
| Total equity and liabilities | 10/49 | €32,419 | €20,504 | -€11,915 | -36.8% |
| Equity | 10/15 | -€6,087 | -€11,821 | -€5,735 | -94.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,087 | -€14,821 | -€5,735 | -63.1% |
| Amounts payable | 17/49 | €38,506 | €32,325 | -€6,181 | -16.1% |
| Amounts payable within one year | 42/48 | €31,490 | €30,825 | -€665 | -2.1% |
| Trade debts | 44 | €524 | €6,823 | +€6,298 | +1201.2% |
| Suppliers | 440/4 | €524 | €6,823 | +€6,298 | +1201.2% |
| Taxes, remuneration and social security | 45 | €2,160 | €2,418 | +€258 | +12.0% |
| Taxes | 450/3 | €2,160 | €2,418 | +€258 | +12.0% |
| Other amounts payable | 47/48 | €28,806 | €21,584 | -€7,221 | -25.1% |
| Accrued charges and deferred income | 492/3 | €7,016 | €1,500 | -€5,516 | -78.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,105 | €6,831 | -€2,274 | -25.0% |
| Other operating charges | 640/8 | €506 | €614 | +€108 | +21.3% |
| Gross operating margin | 9900 | -€891 | €3,817 | +€4,708 | |
| Operating profit (loss) | 9901 | -€10,502 | -€3,628 | +€6,874 | +65.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,268 | €2,106 | -€1,161 | -35.5% |
| Recurring financial charges | 65 | €3,268 | €2,106 | -€1,161 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,770 | -€5,735 | +€8,035 | +58.4% |
| Income taxes | 67/77 | -€2 | - | +€2 | |
| Profit (loss) for the period | 9904 | -€13,768 | -€5,735 | +€8,034 | +58.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,768 | -€5,735 | +€8,034 | +58.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.