VENT DEBOUT: 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.
VENT DEBOUT
Largest movements
- Cash +€172,290
up €172,290 (+27.7%), from €621,780 to €794,070
mainly Accrued charges and deferred income (+€140,216) and Net result for the year (+€26,572)
- Tangible fixed assets -€22,882
down €22,882 (-6.6%), from €345,630 to €322,748
- Accrued charges and deferred income +€140,216
up €140,216 (+100.4%), from €139,670 to €279,886
- Profit (loss) carried forward +€26,572
up €26,572 (+8.1%), from €329,542 to €356,114
- Debts after one year -€15,560
down €15,560 (-6.6%), from €235,409 to €219,849
- Gross operating margin +€34,527
up €34,527 (+2.2%), from €1.6m to €1.6m
- Staff costs +€23,600
up €23,600 (+1.5%), from €1.5m to €1.6m
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 | €1,149,583 | €1,309,689 | +€160,106 | +13.9% |
| Fixed assets | 21/28 | €346,510 | €323,628 | -€22,882 | -6.6% |
| Tangible fixed assets | 22/27 | €345,630 | €322,748 | -€22,882 | -6.6% |
| Land and buildings | 22 | €184,317 | €175,738 | -€8,579 | -4.7% |
| Plant, machinery and equipment | 23 | €47,861 | €37,521 | -€10,340 | -21.6% |
| Furniture and vehicles | 24 | €1,452 | €1,489 | +€37 | +2.5% |
| Other tangible fixed assets | 26 | €112,000 | €108,000 | -€4,000 | -3.6% |
| Financial fixed assets | 28 | €880 | €880 | = | 0.0% |
| Current assets | 29/58 | €803,073 | €986,061 | +€182,988 | +22.8% |
| Amounts receivable within one year | 40/41 | €169,665 | €181,466 | +€11,801 | +7.0% |
| Trade receivables | 40 | - | €500 | +€500 | |
| Other amounts receivable | 41 | €169,665 | €180,966 | +€11,301 | +6.7% |
| Cash at bank and in hand | 54/58 | €621,780 | €794,070 | +€172,290 | +27.7% |
| Deferred charges and accrued income | 490/1 | €11,628 | €10,525 | -€1,103 | -9.5% |
| Total equity and liabilities | 10/49 | €1,149,583 | €1,309,689 | +€160,106 | +13.9% |
| Equity | 10/15 | €329,542 | €356,114 | +€26,572 | +8.1% |
| Profit (loss) carried forward | 14 | €329,542 | €356,114 | +€26,572 | +8.1% |
| Amounts payable | 17/49 | €820,041 | €953,575 | +€133,534 | +16.3% |
| Amounts payable after more than one year | 17 | €235,409 | €219,849 | -€15,560 | -6.6% |
| Financial debts | 170/4 | €235,409 | €219,849 | -€15,560 | -6.6% |
| Amounts payable within one year | 42/48 | €444,962 | €453,840 | +€8,878 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €15,156 | €15,560 | +€404 | +2.7% |
| Trade debts | 44 | €49,202 | €16,383 | -€32,819 | -66.7% |
| Suppliers | 440/4 | €49,202 | €16,383 | -€32,819 | -66.7% |
| Taxes, remuneration and social security | 45 | €179,364 | €217,863 | +€38,499 | +21.5% |
| Taxes | 450/3 | €31,975 | €33,481 | +€1,506 | +4.7% |
| Remuneration and social security | 454/9 | €147,389 | €184,382 | +€36,993 | +25.1% |
| Accrued charges and deferred income | 492/3 | €139,670 | €279,886 | +€140,216 | +100.4% |
| Non-recurring operating income | 76A | €3 | - | -€3 | |
| Remuneration, social security and pensions | 62 | €1,529,559 | €1,553,159 | +€23,600 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,021 | €20,921 | -€3,100 | -12.9% |
| Other operating charges | 640/8 | €3,875 | €4,102 | +€227 | +5.9% |
| Non-recurring operating charges | 66A | €4,352 | - | -€4,352 | |
| Gross operating margin | 9900 | €1,569,536 | €1,604,063 | +€34,527 | +2.2% |
| Operating profit (loss) | 9901 | €7,729 | €25,881 | +€18,152 | +234.9% |
| Financial income | 75/76B | €2,975 | €17,123 | +€14,148 | +475.6% |
| Recurring financial income | 75 | €2,975 | €2,727 | -€248 | -8.3% |
| Non-recurring financial income | 76B | - | €14,396 | +€14,396 | |
| Financial charges | 65/66B | €11,875 | €16,432 | +€4,557 | +38.4% |
| Recurring financial charges | 65 | €11,875 | €16,188 | +€4,313 | +36.3% |
| Non-recurring financial charges | 66B | - | €244 | +€244 | |
| Profit (loss) for the period before taxes | 9903 | -€1,171 | €26,572 | +€27,743 | |
| Profit (loss) for the period | 9904 | -€1,171 | €26,572 | +€27,743 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,171 | €26,572 | +€27,743 |
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.