Vento Et Aqua: what changed
Vento Et Aqua
Largest movements
- Cash +€58,073
up €58,073 (+274%), from €21,228 to €79,301
mainly Receivables within one year (+€46,078) and Other debts (+€29,141)
- Receivables within one year -€46,078
down €46,078 (-31.4%), from €146,554 to €100,476
of which Other amounts receivable: -€36,808
- Tangible fixed assets -€9,917
down €9,917 (-22.9%), from €43,248 to €33,332
- Reserves -€30,000
down €30,000 (-8.3%), from €361,453 to €331,453
- Other debts +€29,141
up €29,141 (+3,392%), from €859 to €30,000
- Tax, wage and social debts +€6,532
up €6,532 (+17,424%), from €37 to €6,570
- Gross operating margin +€12,998
up €12,998, from -€5,614 to €7,384
- Financial income -€634
down €634 (-24.2%), from €2,615 to €1,981
- Other operating charges -€441
down €441 (-24.5%), from €1,799 to €1,358
- Taxes +€186
up €186, from -€16 to €170
- Depreciation +€92
up €92 (+0.9%), from €9,824 to €9,917
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €369,133 | €371,264 | +€2,131 | +0.6% |
| Fixed assets | 21/28 | €70,633 | €60,716 | -€9,917 | -14.0% |
| Tangible fixed assets | 22/27 | €43,248 | €33,332 | -€9,917 | -22.9% |
| Furniture and vehicles | 24 | €43,248 | €33,332 | -€9,917 | -22.9% |
| Financial fixed assets | 28 | €27,385 | €27,385 | = | 0.0% |
| Current assets | 29/58 | €298,500 | €310,548 | +€12,048 | +4.0% |
| Stocks and contracts in progress | 3 | €3,596 | €3,596 | = | 0.0% |
| Stocks | 30/36 | €3,596 | €3,596 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €146,554 | €100,476 | -€46,078 | -31.4% |
| Trade receivables | 40 | €75,820 | €66,550 | -€9,270 | -12.2% |
| Other amounts receivable | 41 | €70,734 | €33,926 | -€36,808 | -52.0% |
| Current investments | 50/53 | €126,155 | €126,155 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €21,228 | €79,301 | +€58,073 | +274% |
| Deferred charges and accrued income | 490/1 | €968 | €1,020 | +€53 | +5.4% |
| Total equity and liabilities | 10/49 | €369,133 | €371,264 | +€2,131 | +0.6% |
| Equity | 10/15 | €366,379 | €334,164 | -€32,214 | -8.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €361,453 | €331,453 | -€30,000 | -8.3% |
| Distributable reserves | 133 | €361,453 | €331,453 | -€30,000 | -8.3% |
| Profit (loss) carried forward | 14 | -€15,074 | -€17,288 | -€2,214 | -14.7% |
| Amounts payable | 17/49 | €2,754 | €37,100 | +€34,346 | +1,247% |
| Amounts payable within one year | 42/48 | €1,254 | €37,100 | +€35,846 | +2,859% |
| Financial debts | 43 | - | €14 | +€14 | |
| Credit institutions | 430/8 | - | €14 | +€14 | |
| Trade debts | 44 | €357 | €516 | +€159 | +44.5% |
| Suppliers | 440/4 | €357 | €516 | +€159 | +44.5% |
| Taxes, remuneration and social security | 45 | €37 | €6,570 | +€6,532 | +17,424% |
| Taxes | 450/3 | €37 | €6,570 | +€6,532 | +17,424% |
| Other amounts payable | 47/48 | €859 | €30,000 | +€29,141 | +3,392% |
| Accrued charges and deferred income | 492/3 | €1,500 | €0 | -€1,500 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,824 | €9,917 | +€92 | +0.9% |
| Other operating charges | 640/8 | €1,799 | €1,358 | -€441 | -24.5% |
| Gross operating margin | 9900 | -€5,614 | €7,384 | +€12,998 | |
| Operating profit (loss) | 9901 | -€17,236 | -€3,890 | +€13,346 | +77.4% |
| Financial income | 75/76B | €2,615 | €1,981 | -€634 | -24.2% |
| Recurring financial income | 75 | €2,615 | €1,981 | -€634 | -24.2% |
| Financial charges | 65/66B | €130 | €135 | +€5 | +3.6% |
| Recurring financial charges | 65 | €130 | €135 | +€5 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,752 | -€2,044 | +€12,708 | +86.1% |
| Income taxes | 67/77 | -€16 | €170 | +€186 | |
| Profit (loss) for the period | 9904 | -€14,736 | -€2,214 | +€12,521 | +85.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,736 | -€2,214 | +€12,521 | +85.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.