VENTOCI: 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.
VENTOCI
Largest movements
- Cash +€78,267
up €78,267 (+73.7%), from €106,190 to €184,458
mainly Net result for the year (+€49,128) and Receivables within one year (+€22,336)
- Tangible fixed assets -€30,800
down €30,800 (-42.2%), from €72,991 to €42,191
of which Furniture and vehicles: -€30,252
- Receivables within one year -€22,336
down €22,336 (-42.5%), from €52,586 to €30,250
of which Trade receivables: -€18,901
- Reserves +€49,128
up €49,128 (+32.9%), from €149,453 to €198,581
- Debts after one year -€15,400
down €15,400 (-49.1%), from €31,346 to €15,946
- Tax, wage and social debts -€10,248
down €10,248 (-37.4%), from €27,371 to €17,123
of which Taxes: -€12,230
- Depreciation +€8,292
up €8,292 (+210.8%), from €3,933 to €12,225
- Gross operating margin +€7,710
up €7,710 (+10.3%), from €74,889 to €82,599
- Financial charges +€991
up €991 (+114.3%), from €867 to €1,858
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 | €237,768 | €262,899 | +€25,131 | +10.6% |
| Fixed assets | 21/28 | €72,991 | €42,191 | -€30,800 | -42.2% |
| Tangible fixed assets | 22/27 | €72,991 | €42,191 | -€30,800 | -42.2% |
| Plant, machinery and equipment | 23 | €2,423 | €1,874 | -€549 | -22.6% |
| Furniture and vehicles | 24 | €70,568 | €40,316 | -€30,252 | -42.9% |
| Current assets | 29/58 | €164,776 | €220,708 | +€55,931 | +33.9% |
| Amounts receivable after more than one year | 29 | €6,000 | €6,000 | = | 0.0% |
| Other amounts receivable | 291 | €6,000 | €6,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €52,586 | €30,250 | -€22,336 | -42.5% |
| Trade receivables | 40 | €49,151 | €30,250 | -€18,901 | -38.5% |
| Other amounts receivable | 41 | €3,435 | - | -€3,435 | |
| Cash at bank and in hand | 54/58 | €106,190 | €184,458 | +€78,267 | +73.7% |
| Total equity and liabilities | 10/49 | €237,768 | €262,899 | +€25,131 | +10.6% |
| Equity | 10/15 | €158,797 | €207,925 | +€49,128 | +30.9% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €149,453 | €198,581 | +€49,128 | +32.9% |
| Distributable reserves | 133 | €149,453 | €198,581 | +€49,128 | +32.9% |
| Profit (loss) carried forward | 14 | €344 | €344 | = | 0.0% |
| Amounts payable | 17/49 | €78,971 | €54,974 | -€23,997 | -30.4% |
| Amounts payable after more than one year | 17 | €31,346 | €15,946 | -€15,400 | -49.1% |
| Financial debts | 170/4 | €31,346 | €15,946 | -€15,400 | -49.1% |
| Amounts payable within one year | 42/48 | €47,625 | €39,028 | -€8,597 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | €18,872 | €19,400 | +€528 | +2.8% |
| Trade debts | 44 | €521 | €1,645 | +€1,124 | +215.8% |
| Suppliers | 440/4 | €521 | €1,645 | +€1,124 | +215.8% |
| Taxes, remuneration and social security | 45 | €27,371 | €17,123 | -€10,248 | -37.4% |
| Taxes | 450/3 | €26,571 | €14,341 | -€12,230 | -46.0% |
| Remuneration and social security | 454/9 | €800 | €2,782 | +€1,982 | +247.7% |
| Other amounts payable | 47/48 | €861 | €861 | = | 0.0% |
| Non-recurring operating income | 76A | - | €8,122 | +€8,122 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,933 | €12,225 | +€8,292 | +210.8% |
| Other operating charges | 640/8 | €504 | €729 | +€226 | +44.8% |
| Gross operating margin | 9900 | €74,889 | €82,599 | +€7,710 | +10.3% |
| Operating profit (loss) | 9901 | €70,452 | €69,645 | -€807 | -1.1% |
| Financial income | 75/76B | €1 | €300 | +€300 | +59974.0% |
| Recurring financial income | 75 | €1 | €300 | +€300 | +59974.0% |
| Financial charges | 65/66B | €867 | €1,858 | +€991 | +114.3% |
| Recurring financial charges | 65 | €867 | €1,858 | +€991 | +114.3% |
| Profit (loss) for the period before taxes | 9903 | €69,586 | €68,088 | -€1,498 | -2.2% |
| Income taxes | 67/77 | €19,426 | €18,960 | -€466 | -2.4% |
| Profit (loss) for the period | 9904 | €50,160 | €49,128 | -€1,032 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €50,160 | €49,128 | -€1,032 | -2.1% |
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 9 October 2026 via checked.be.