VENIL: 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.
VENIL
Largest movements
- Tangible fixed assets -€16,895
down €16,895 (-5.0%), from €339,701 to €322,806
- Receivables within one year +€8,000
up €8,000 (+30.9%), from €25,930 to €33,930
- Debts after one year -€23,155
down €23,155 (-11.2%), from €207,506 to €184,351
- Other debts +€20,369
up €20,369 (+28.0%), from €72,657 to €93,026
- Financial charges +€2,287
up €2,287 (+79.1%), from €2,893 to €5,180
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 | €372,438 | €365,330 | -€7,108 | -1.9% |
| Fixed assets | 21/28 | €339,701 | €322,806 | -€16,895 | -5.0% |
| Tangible fixed assets | 22/27 | €339,701 | €322,806 | -€16,895 | -5.0% |
| Land and buildings | 22 | €339,701 | €322,806 | -€16,895 | -5.0% |
| Current assets | 29/58 | €32,737 | €42,524 | +€9,787 | +29.9% |
| Amounts receivable within one year | 40/41 | €25,930 | €33,930 | +€8,000 | +30.9% |
| Other amounts receivable | 41 | €25,930 | €33,930 | +€8,000 | +30.9% |
| Cash at bank and in hand | 54/58 | €6,324 | €8,111 | +€1,787 | +28.3% |
| Deferred charges and accrued income | 490/1 | €483 | €483 | = | 0.0% |
| Total equity and liabilities | 10/49 | €372,438 | €365,330 | -€7,108 | -1.9% |
| Equity | 10/15 | €53,856 | €53,856 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,256 | €35,256 | = | 0.0% |
| Distributable reserves | 133 | €35,256 | €35,256 | = | 0.0% |
| Amounts payable | 17/49 | €318,582 | €311,474 | -€7,108 | -2.2% |
| Amounts payable after more than one year | 17 | €207,506 | €184,351 | -€23,155 | -11.2% |
| Financial debts | 170/4 | €207,506 | €184,351 | -€23,155 | -11.2% |
| Amounts payable within one year | 42/48 | €111,076 | €127,123 | +€16,047 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €22,895 | €23,155 | +€260 | +1.1% |
| Trade debts | 44 | €2,737 | - | -€2,737 | |
| Suppliers | 440/4 | €2,737 | - | -€2,737 | |
| Taxes, remuneration and social security | 45 | €12,787 | €10,942 | -€1,845 | -14.4% |
| Taxes | 450/3 | €12,787 | €10,942 | -€1,845 | -14.4% |
| Other amounts payable | 47/48 | €72,657 | €93,026 | +€20,369 | +28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,895 | €16,895 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €52,572 | €52,355 | -€216 | -0.4% |
| Operating profit (loss) | 9901 | €35,171 | €34,941 | -€231 | -0.7% |
| Financial charges | 65/66B | €2,893 | €5,180 | +€2,287 | +79.1% |
| Recurring financial charges | 65 | €2,893 | €5,180 | +€2,287 | +79.1% |
| Profit (loss) for the period before taxes | 9903 | €32,279 | €29,761 | -€2,518 | -7.8% |
| Income taxes | 67/77 | €8,070 | €7,897 | -€172 | -2.1% |
| Profit (loss) for the period | 9904 | €24,209 | €21,863 | -€2,346 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,209 | €21,863 | -€2,346 | -9.7% |
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 2 October 2026 via checked.be.