Ventil et Moi: what changed
Two financial 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.
Ventil et Moi
Largest movements
- Cash -€13,933
down €13,933 (-61.9%), from €22,497 to €8,564
mainly Accrued charges and deferred income (-€19,428) and Stocks and contracts (-€7,347)
- Deferred charges and accrued income -€10,843
down €10,843 (-51.9%), from €20,886 to €10,043
- Stocks and contracts +€7,347
up €7,347 (+595%), from €1,234 to €8,581
- Receivables within one year -€1,308
down €1,308 (-2.3%), from €56,787 to €55,479
of which Trade receivables: -€6,567
- Financial fixed assets +€1,200
new in 2025: €1,200
- Accrued charges and deferred income -€19,428
down €19,428 (-88.1%), from €22,047 to €2,619
- Trade debts -€2,356
down €2,356 (-4.8%), from €49,537 to €47,182
- Tax, wage and social debts +€2,049
up €2,049 (+6.0%), from €34,217 to €36,266
of which Remuneration and social security: +€9,848
- Staff costs +€65,656
up €65,656 (+62.4%), from €105,266 to €170,922
- Gross operating margin +€44,353
up €44,353 (+30.8%), from €143,848 to €188,201
- Financial charges +€5,226
up €5,226 (+164%), from €3,180 to €8,406
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.
Derived cash bridge
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 | €109,597 | €91,358 | -€18,239 | -16.6% |
| Fixed assets | 21/28 | €8,193 | €8,690 | +€497 | +6.1% |
| Intangible fixed assets | 21 | €148 | €73 | -€75 | -50.8% |
| Tangible fixed assets | 22/27 | €8,045 | €7,417 | -€628 | -7.8% |
| Plant, machinery and equipment | 23 | €7,342 | €7,027 | -€315 | -4.3% |
| Furniture and vehicles | 24 | €703 | €390 | -€313 | -44.5% |
| Financial fixed assets | 28 | - | €1,200 | +€1,200 | |
| Current assets | 29/58 | €101,404 | €82,667 | -€18,737 | -18.5% |
| Stocks and contracts in progress | 3 | €1,234 | €8,581 | +€7,347 | +595% |
| Stocks | 30/36 | €1,234 | €8,581 | +€7,347 | +595% |
| Amounts receivable within one year | 40/41 | €56,787 | €55,479 | -€1,308 | -2.3% |
| Trade receivables | 40 | €24,539 | €17,971 | -€6,567 | -26.8% |
| Other amounts receivable | 41 | €32,248 | €37,507 | +€5,259 | +16.3% |
| Cash at bank and in hand | 54/58 | €22,497 | €8,564 | -€13,933 | -61.9% |
| Deferred charges and accrued income | 490/1 | €20,886 | €10,043 | -€10,843 | -51.9% |
| Total equity and liabilities | 10/49 | €109,597 | €91,358 | -€18,239 | -16.6% |
| Equity | 10/15 | €1,476 | €1,893 | +€417 | +28.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,524 | -€3,107 | +€417 | +11.8% |
| Amounts payable | 17/49 | €108,121 | €89,464 | -€18,657 | -17.3% |
| Amounts payable within one year | 42/48 | €86,074 | €86,845 | +€771 | +0.9% |
| Trade debts | 44 | €49,537 | €47,182 | -€2,356 | -4.8% |
| Suppliers | 440/4 | €49,537 | €47,182 | -€2,356 | -4.8% |
| Advances received on contracts in progress | 46 | €906 | €909 | +€2 | +0.2% |
| Taxes, remuneration and social security | 45 | €34,217 | €36,266 | +€2,049 | +6.0% |
| Taxes | 450/3 | €20,519 | €12,720 | -€7,799 | -38.0% |
| Remuneration and social security | 454/9 | €13,699 | €23,546 | +€9,848 | +71.9% |
| Other amounts payable | 47/48 | €1,413 | €2,489 | +€1,076 | +76.1% |
| Accrued charges and deferred income | 492/3 | €22,047 | €2,619 | -€19,428 | -88.1% |
| Remuneration, social security and pensions | 62 | €105,266 | €170,922 | +€65,656 | +62.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,880 | €3,270 | +€390 | +13.5% |
| Other operating charges | 640/8 | €2,562 | €3,279 | +€717 | +28.0% |
| Gross operating margin | 9900 | €143,848 | €188,201 | +€44,353 | +30.8% |
| Operating profit (loss) | 9901 | €33,140 | €10,730 | -€22,410 | -67.6% |
| Financial income | 75/76B | €1,553 | €1,783 | +€230 | +14.8% |
| Recurring financial income | 75 | €1,553 | €1,783 | +€230 | +14.8% |
| Financial charges | 65/66B | €3,180 | €8,406 | +€5,226 | +164% |
| Recurring financial charges | 65 | €3,180 | €8,406 | +€5,226 | +164% |
| Profit (loss) for the period before taxes | 9903 | €31,513 | €4,107 | -€27,406 | -87.0% |
| Income taxes | 67/77 | €3,967 | €3,690 | -€277 | -7.0% |
| Profit (loss) for the period | 9904 | €27,546 | €417 | -€27,129 | -98.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,546 | €417 | -€27,129 | -98.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.