VENTO: 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.
What changed
VENTO
NACE 24.200, Manufacture of basic metals
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3.9m
2024 · €3.1m+€855,952
Equity
€19.8m
2024 · €19.6m+€159,495
Cash
€1.4m
2024 · €1.4m-€16,622
Balance sheet total
€33.3m
2024 · €32.9m+€375,393
Largest movements
Assets
- Receivables within one year +€1.3m
up €1.3m (+13.3%), from €9.9m to €11.2m
of which Trade receivables: +€1.1m
- Receivables after one year -€542,682
down €542,682 (-10.8%), from €5.0m to €4.5m
- Stocks and contracts -€475,492
down €475,492 (-6.7%), from €7.1m to €6.6m
Equity and liabilities
- Other debts +€2.3m
up €2.3m (+119.0%), from €1.9m to €4.2m
- Trade debts -€795,346
down €795,346 (-15.5%), from €5.1m to €4.3m
- Debts after one year -€726,025
down €726,025 (-73.3%), from €990,966 to €264,940
- Short-term financial debts -€350,823
down €350,823 (-11.0%), from €3.2m to €2.9m
- Current portion of long-term debt -€339,764
down €339,764 (-31.9%), from €1.1m to €726,025
Income statement
No income-statement line moved by more than 1% of the activity.
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.
Result 2024
€3.1m
Turnover
+€271,897
Other operating income
-€143,884
Goods and materials
+€439,317
Services and other goods
-€242,904
Staff costs
-€419,814
Depreciation
-€18,298
Write-downs
+€24,009
Other operating charges
-€16,799
Other operating items
+€930,737
Financial income
+€53,937
Financial charges
+€25,456
Taxes
-€47,703
Result 2025
€3.9m
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.
From operations
+€6.7m
Investment
-€1.5m
Financing
-€5.2m
Cash 2024
€1.4m
From operations (derived)
+€6.7m
Net result for the year
+€3.9m
Depreciation
+€1.4m
Receivables after one year
+€542,682
Stocks and contracts
+€475,492
Receivables within one year
-€1.3m
Deferred charges and accrued income
+€15,736
Trade debts
-€795,346
Tax, wage and social debts
+€155,204
Other debts
+€2.3m
Accrued charges and deferred income
+€15,854
Investment (derived)
-€1.5m
Investment in fixed assets (net)
-€1.5m
Financing
-€5.2m
Debts after one year
-€726,025
Current portion of long-term debt
-€339,764
Short-term financial debts
-€350,823
Contributions, distributions and other
-€3.8m
Cash 2025
€1.4m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,910,645 | €33,286,038 | +€375,393 | +1.1% |
| Fixed assets | 21/28 | €7,649,251 | €7,761,734 | +€112,483 | +1.5% |
| Intangible fixed assets | 21 | €144,447 | €107,687 | -€36,759 | -25.4% |
| Tangible fixed assets | 22/27 | €7,189,912 | €7,343,234 | +€153,321 | +2.1% |
| Land and buildings | 22 | €2,275,671 | €2,175,540 | -€100,131 | -4.4% |
| Plant, machinery and equipment | 23 | €2,123,571 | €3,022,722 | +€899,152 | +42.3% |
| Furniture and vehicles | 24 | €220,902 | €228,143 | +€7,241 | +3.3% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €1,758,480 | €1,677,654 | -€80,826 | -4.6% |
| Assets under construction and advance payments | 27 | €811,290 | €239,175 | -€572,115 | -70.5% |
| Financial fixed assets | 28 | €314,891 | €310,813 | -€4,079 | -1.3% |
| Other financial fixed assets | 284/8 | €314,891 | €310,813 | -€4,079 | -1.3% |
| Amounts receivable and cash guarantees | 285/8 | €314,891 | €310,813 | -€4,079 | -1.3% |
| Current assets | 29/58 | €25,261,394 | €25,524,304 | +€262,910 | +1.0% |
| Amounts receivable after more than one year | 29 | €5,040,041 | €4,497,360 | -€542,682 | -10.8% |
| Other amounts receivable | 291 | €5,040,041 | €4,497,360 | -€542,682 | -10.8% |
| Stocks and contracts in progress | 3 | €7,075,711 | €6,600,219 | -€475,492 | -6.7% |
| Stocks | 30/36 | €7,075,711 | €6,600,219 | -€475,492 | -6.7% |
| Raw materials and consumables | 30/31 | €2,161,283 | €2,344,408 | +€183,125 | +8.5% |
| Work in progress | 32 | €868,311 | €646,528 | -€221,783 | -25.5% |
| Finished goods | 33 | €2,656,191 | €2,342,483 | -€313,708 | -11.8% |
| Goods purchased for resale | 34 | €1,021,183 | €900,109 | -€121,073 | -11.9% |
| Advance payments | 36 | €368,743 | €366,691 | -€2,052 | -0.6% |
| Amounts receivable within one year | 40/41 | €9,903,619 | €11,217,061 | +€1.3m | +13.3% |
| Trade receivables | 40 | €8,527,942 | €9,631,450 | +€1.1m | +12.9% |
| Other amounts receivable | 41 | €1,375,677 | €1,585,611 | +€209,933 | +15.3% |
| Current investments | 50/53 | €1,707,600 | €1,707,600 | = | 0.0% |
| Own shares | 50 | €1,707,600 | €1,707,600 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,393,505 | €1,376,883 | -€16,622 | -1.2% |
| Deferred charges and accrued income | 490/1 | €140,917 | €125,182 | -€15,736 | -11.2% |
| Total equity and liabilities | 10/49 | €32,910,645 | €33,286,038 | +€375,393 | +1.1% |
| Equity | 10/15 | €19,592,182 | €19,751,677 | +€159,495 | +0.8% |
| Contributions | 10/11 | €2,500,000 | €2,500,000 | = | 0.0% |
| Capital | 10 | €2,500,000 | €2,500,000 | = | 0.0% |
| Issued capital | 100 | €2,500,000 | €2,500,000 | = | 0.0% |
| Reserves | 13 | €17,092,182 | €17,251,677 | +€159,495 | +0.9% |
| Non-distributable reserves | 130/1 | €1,957,600 | €1,957,600 | = | 0.0% |
| Legal reserve | 130 | €250,000 | €250,000 | = | 0.0% |
| Own shares acquired | 1312 | €1,707,600 | €1,707,600 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,083,046 | €0 | -€3.1m | -100.0% |
| Distributable reserves | 133 | €12,051,536 | €15,294,077 | +€3.2m | +26.9% |
| Amounts payable | 17/49 | €13,318,463 | €13,534,361 | +€215,898 | +1.6% |
| Amounts payable after more than one year | 17 | €990,966 | €264,940 | -€726,025 | -73.3% |
| Financial debts | 170/4 | €990,966 | €264,940 | -€726,025 | -73.3% |
| Credit institutions | 173 | €990,966 | €264,940 | -€726,025 | -73.3% |
| Amounts payable within one year | 42/48 | €12,250,573 | €13,176,642 | +€926,070 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €1,065,790 | €726,025 | -€339,764 | -31.9% |
| Financial debts | 43 | €3,202,696 | €2,851,872 | -€350,823 | -11.0% |
| Credit institutions | 430/8 | €3,202,696 | €2,851,872 | -€350,823 | -11.0% |
| Trade debts | 44 | €5,115,056 | €4,319,710 | -€795,346 | -15.5% |
| Suppliers | 440/4 | €5,115,056 | €4,319,710 | -€795,346 | -15.5% |
| Taxes, remuneration and social security | 45 | €971,165 | €1,126,368 | +€155,204 | +16.0% |
| Taxes | 450/3 | €82,582 | €181,775 | +€99,192 | +120.1% |
| Remuneration and social security | 454/9 | €888,582 | €944,594 | +€56,012 | +6.3% |
| Other amounts payable | 47/48 | €1,895,867 | €4,152,667 | +€2.3m | +119.0% |
| Accrued charges and deferred income | 492/3 | €76,925 | €92,778 | +€15,854 | +20.6% |
| Operating income | 70/76A | €46,171,024 | €47,238,348 | +€1.1m | +2.3% |
| Turnover | 70 | €45,900,391 | €46,172,288 | +€271,897 | +0.6% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€441,721 | -€535,491 | -€93,770 | -21.2% |
| Other operating income | 74 | €422,436 | €278,552 | -€143,884 | -34.1% |
| Non-recurring operating income | 76A | €289,919 | €1,323,000 | +€1.0m | +356.3% |
| Operating charges | 60/66A | €42,237,219 | €42,480,282 | +€243,063 | +0.6% |
| Goods for resale, raw materials and consumables | 60 | €26,690,537 | €26,251,220 | -€439,317 | -1.6% |
| Purchases | 600/8 | €26,925,056 | €26,313,272 | -€611,784 | -2.3% |
| Change in stocks: decrease (increase) | 609 | -€234,519 | -€62,052 | +€172,467 | +73.5% |
| Services and other goods | 61 | €9,640,559 | €9,883,462 | +€242,904 | +2.5% |
| Remuneration, social security and pensions | 62 | €4,375,500 | €4,795,314 | +€419,814 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,389,914 | €1,408,212 | +€18,298 | +1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,653 | -€7,356 | -€24,009 | |
| Other operating charges | 640/8 | €124,056 | €140,855 | +€16,799 | +13.5% |
| Non-recurring operating charges | 66A | - | €8,574 | +€8,574 | |
| Operating profit (loss) | 9901 | €3,933,805 | €4,758,066 | +€824,262 | +21.0% |
| Financial income | 75/76B | €221,200 | €275,137 | +€53,937 | +24.4% |
| Recurring financial income | 75 | €221,200 | €275,137 | +€53,937 | +24.4% |
| Income from current assets | 751 | €199,918 | €271,318 | +€71,401 | +35.7% |
| Other financial income | 752/9 | €21,283 | €3,819 | -€17,464 | -82.1% |
| Financial charges | 65/66B | €283,052 | €257,596 | -€25,456 | -9.0% |
| Recurring financial charges | 65 | €283,052 | €257,596 | -€25,456 | -9.0% |
| Debt charges | 650 | €224,598 | €204,743 | -€19,855 | -8.8% |
| Other financial charges | 652/9 | €58,454 | €52,853 | -€5,601 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €3,871,953 | €4,775,607 | +€903,655 | +23.3% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €818,409 | €866,112 | +€47,703 | +5.8% |
| Taxes | 670/3 | €820,000 | €885,000 | +€65,000 | +7.9% |
| Tax adjustments and reversals of tax provisions | 77 | €1,591 | €18,888 | +€17,297 | +1087.4% |
| Profit (loss) for the period | 9904 | €3,053,543 | €3,909,495 | +€855,952 | +28.0% |
| Transfer from tax-exempt reserves | 789 | €484,150 | €1,536,650 | +€1.1m | +217.4% |
| Transfer to tax-exempt reserves | 689 | €772,547 | €0 | -€772,547 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,765,146 | €5,446,145 | +€2.7m | +97.0% |
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.