VENARIT: 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.
VENARIT
Largest movements
- Tangible fixed assets -€15,901
down €15,901 (-70.1%), from €22,688 to €6,787
of which Land and buildings: -€14,450
- Receivables within one year +€13,978
up €13,978 (+61.2%), from €22,832 to €36,810
of which Trade receivables: +€11,126
- Cash -€12,316
down €12,316 (-37.4%), from €32,911 to €20,595
mainly Contributions, distributions and other (-€36,237) and Receivables within one year (-€13,978)
- Deferred charges and accrued income +€1,145
up €1,145, from €0 to €1,145
- Profit (loss) carried forward -€22,169
down €22,169 (-100.0%), from €22,169 to €0
- Other debts +€7,659
up €7,659 (+101.9%), from €7,518 to €15,177
- Trade debts +€2,032
up €2,032 (+55.3%), from €3,676 to €5,708
- Debts after one year -€1,813
down €1,813 (-79.8%), from €2,271 to €458
- Tax, wage and social debts +€1,247
up €1,247 (+6.5%), from €19,161 to €20,408
- Gross operating margin -€9,619
down €9,619 (-26.0%), from €37,005 to €27,386
- Taxes -€2,551
down €2,551 (-31.3%), from €8,149 to €5,599
- Financial charges +€1,709
up €1,709 (+213.0%), from €802 to €2,512
- Other operating charges -€730
down €730 (-41.1%), from €1,776 to €1,045
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 | €78,431 | €65,337 | -€13,094 | -16.7% |
| Fixed assets | 21/28 | €22,688 | €6,787 | -€15,901 | -70.1% |
| Tangible fixed assets | 22/27 | €22,688 | €6,787 | -€15,901 | -70.1% |
| Land and buildings | 22 | €14,450 | €0 | -€14,450 | -100.0% |
| Plant, machinery and equipment | 23 | €2,902 | €2,023 | -€880 | -30.3% |
| Furniture and vehicles | 24 | €5,335 | €4,764 | -€571 | -10.7% |
| Current assets | 29/58 | €55,743 | €58,550 | +€2,807 | +5.0% |
| Amounts receivable within one year | 40/41 | €22,832 | €36,810 | +€13,978 | +61.2% |
| Trade receivables | 40 | €22,246 | €33,372 | +€11,126 | +50.0% |
| Other amounts receivable | 41 | €586 | €3,438 | +€2,852 | +486.9% |
| Cash at bank and in hand | 54/58 | €32,911 | €20,595 | -€12,316 | -37.4% |
| Deferred charges and accrued income | 490/1 | €0 | €1,145 | +€1,145 | |
| Total equity and liabilities | 10/49 | €78,431 | €65,337 | -€13,094 | -16.7% |
| Equity | 10/15 | €42,142 | €19,973 | -€22,169 | -52.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,373 | €1,373 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,373 | €1,373 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,373 | €1,373 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,169 | €0 | -€22,169 | -100.0% |
| Amounts payable | 17/49 | €36,289 | €45,365 | +€9,075 | +25.0% |
| Amounts payable after more than one year | 17 | €2,271 | €458 | -€1,813 | -79.8% |
| Financial debts | 170/4 | €2,271 | €458 | -€1,813 | -79.8% |
| Amounts payable within one year | 42/48 | €34,018 | €44,907 | +€10,889 | +32.0% |
| Current portion of amounts payable after more than one year | 42 | €1,785 | €1,813 | +€28 | +1.5% |
| Financial debts | 43 | €1,877 | €1,800 | -€77 | -4.1% |
| Credit institutions | 430/8 | €1,877 | €1,800 | -€77 | -4.1% |
| Trade debts | 44 | €3,676 | €5,708 | +€2,032 | +55.3% |
| Suppliers | 440/4 | €3,676 | €5,708 | +€2,032 | +55.3% |
| Taxes, remuneration and social security | 45 | €19,161 | €20,408 | +€1,247 | +6.5% |
| Taxes | 450/3 | €19,161 | €20,408 | +€1,247 | +6.5% |
| Other amounts payable | 47/48 | €7,518 | €15,177 | +€7,659 | +101.9% |
| Non-recurring operating income | 76A | - | €3,408 | +€3,408 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,156 | €4,177 | +€21 | +0.5% |
| Other operating charges | 640/8 | €1,776 | €1,045 | -€730 | -41.1% |
| Gross operating margin | 9900 | €37,005 | €27,386 | -€9,619 | -26.0% |
| Operating profit (loss) | 9901 | €31,074 | €22,164 | -€8,910 | -28.7% |
| Financial income | 75/76B | €47 | €14 | -€33 | -69.5% |
| Recurring financial income | 75 | €47 | €14 | -€33 | -69.5% |
| Financial charges | 65/66B | €802 | €2,512 | +€1,709 | +213.0% |
| Recurring financial charges | 65 | €802 | €2,512 | +€1,709 | +213.0% |
| Profit (loss) for the period before taxes | 9903 | €30,318 | €19,666 | -€10,652 | -35.1% |
| Income taxes | 67/77 | €8,149 | €5,599 | -€2,551 | -31.3% |
| Profit (loss) for the period | 9904 | €22,169 | €14,068 | -€8,101 | -36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,169 | €14,068 | -€8,101 | -36.5% |
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 5 October 2026 via checked.be.