VENTADOUR: 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.
VENTADOUR
Largest movements
- Tangible fixed assets -€6,786
down €6,786 (-4.7%), from €143,172 to €136,386
- Profit (loss) carried forward -€3,884
down €3,884 (-4.5%), from €86,365 to €82,481
- Gross operating margin +€2,927
up €2,927 (+9146.9%), from €32 to €2,959
- Financial charges -€101
down €101 (-62.3%), from €162 to €61
- Other operating charges +€80
up €80 (+13.8%), from €581 to €661
From the 2022 result to the 2023 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €143,452 | €137,505 | -€5,947 | -4.1% |
| Fixed assets | 21/28 | €143,172 | €136,386 | -€6,786 | -4.7% |
| Tangible fixed assets | 22/27 | €143,172 | €136,386 | -€6,786 | -4.7% |
| Land and buildings | 22 | €143,172 | €136,386 | -€6,786 | -4.7% |
| Current assets | 29/58 | €280 | €1,119 | +€839 | +299.6% |
| Deferred charges and accrued income | 490/1 | €280 | €1,119 | +€839 | +299.6% |
| Total equity and liabilities | 10/49 | €143,452 | €137,505 | -€5,947 | -4.1% |
| Equity | 10/15 | €131,711 | €127,328 | -€4,383 | -3.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €32,946 | €32,447 | -€499 | -1.5% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €11,211 | €10,712 | -€499 | -4.5% |
| Distributable reserves | 133 | €19,875 | €21,735 | +€1,860 | +9.4% |
| Profit (loss) carried forward | 14 | €86,365 | €82,481 | -€3,884 | -4.5% |
| Provisions and deferred taxes | 16 | €3,737 | €3,571 | -€166 | -4.4% |
| Deferred taxes | 168 | €3,737 | €3,571 | -€166 | -4.4% |
| Amounts payable | 17/49 | €8,004 | €6,606 | -€1,398 | -17.5% |
| Amounts payable within one year | 42/48 | €8,004 | €5,943 | -€2,061 | -25.7% |
| Financial debts | 43 | €116 | - | -€116 | |
| Credit institutions | 430/8 | €116 | - | -€116 | |
| Trade debts | 44 | €595 | - | -€595 | |
| Suppliers | 440/4 | €595 | - | -€595 | |
| Taxes, remuneration and social security | 45 | €103 | - | -€103 | |
| Taxes | 450/3 | €103 | - | -€103 | |
| Other amounts payable | 47/48 | €7,190 | €5,943 | -€1,247 | -17.3% |
| Accrued charges and deferred income | 492/3 | - | €663 | +€663 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,786 | €6,786 | = | 0.0% |
| Other operating charges | 640/8 | €581 | €661 | +€80 | +13.8% |
| Gross operating margin | 9900 | €32 | €2,959 | +€2,927 | +9146.9% |
| Operating profit (loss) | 9901 | -€7,335 | -€4,488 | +€2,847 | +38.8% |
| Financial charges | 65/66B | €162 | €61 | -€101 | -62.3% |
| Recurring financial charges | 65 | €162 | €61 | -€101 | -62.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,497 | -€4,549 | +€2,948 | +39.3% |
| Transfer from deferred taxes | 780 | €166 | €166 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€7,331 | -€4,383 | +€2,948 | +40.2% |
| Transfer from tax-exempt reserves | 789 | €499 | €499 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,832 | -€3,884 | +€2,948 | +43.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.