VENTRESCA: 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.
VENTRESCA
Largest movements
- Cash +€24,148
up €24,148 (+1264.2%), from €1,910 to €26,058
mainly Depreciation (+€17,163) and Receivables within one year (+€14,394)
- Tangible fixed assets -€17,163
down €17,163 (-21.5%), from €79,682 to €62,519
of which Furniture and vehicles: -€9,790
- Receivables within one year -€14,394
down €14,394 (-77.6%), from €18,541 to €4,147
of which Other amounts receivable: -€11,426
- Debts after one year -€15,613
down €15,613 (-29.4%), from €53,116 to €37,503
- Other debts +€8,094
up €8,094 (+29.1%), from €27,806 to €35,900
- Gross operating margin +€12,879
up €12,879 (+135.2%), from €9,524 to €22,403
- Depreciation +€11,030
up €11,030 (+179.8%), from €6,134 to €17,163
- Financial charges +€3,279
up €3,279 (+950.2%), from €345 to €3,624
- Taxes +€536
new in 2024: €536
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,133 | €93,696 | -€6,438 | -6.4% |
| Fixed assets | 21/28 | €79,682 | €62,519 | -€17,163 | -21.5% |
| Tangible fixed assets | 22/27 | €79,682 | €62,519 | -€17,163 | -21.5% |
| Plant, machinery and equipment | 23 | €35,006 | €27,634 | -€7,373 | -21.1% |
| Furniture and vehicles | 24 | €44,675 | €34,885 | -€9,790 | -21.9% |
| Current assets | 29/58 | €20,452 | €31,177 | +€10,725 | +52.4% |
| Amounts receivable within one year | 40/41 | €18,541 | €4,147 | -€14,394 | -77.6% |
| Trade receivables | 40 | €5,922 | €2,954 | -€2,968 | -50.1% |
| Other amounts receivable | 41 | €12,619 | €1,193 | -€11,426 | -90.5% |
| Cash at bank and in hand | 54/58 | €1,910 | €26,058 | +€24,148 | +1264.2% |
| Deferred charges and accrued income | 490/1 | - | €972 | +€972 | |
| Total equity and liabilities | 10/49 | €100,133 | €93,696 | -€6,438 | -6.4% |
| Equity | 10/15 | €5,773 | €6,389 | +€616 | +10.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,773 | €3,389 | +€616 | +22.2% |
| Amounts payable | 17/49 | €94,360 | €87,306 | -€7,054 | -7.5% |
| Amounts payable after more than one year | 17 | €53,116 | €37,503 | -€15,613 | -29.4% |
| Financial debts | 170/4 | €53,116 | €37,503 | -€15,613 | -29.4% |
| Amounts payable within one year | 42/48 | €41,244 | €49,803 | +€8,560 | +20.8% |
| Current portion of amounts payable after more than one year | 42 | €12,287 | €13,162 | +€875 | +7.1% |
| Trade debts | 44 | €1,151 | €169 | -€981 | -85.3% |
| Suppliers | 440/4 | €1,151 | €169 | -€981 | -85.3% |
| Taxes, remuneration and social security | 45 | - | €572 | +€572 | |
| Taxes | 450/3 | - | €572 | +€572 | |
| Other amounts payable | 47/48 | €27,806 | €35,900 | +€8,094 | +29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,134 | €17,163 | +€11,030 | +179.8% |
| Other operating charges | 640/8 | €272 | €463 | +€192 | +70.6% |
| Gross operating margin | 9900 | €9,524 | €22,403 | +€12,879 | +135.2% |
| Operating profit (loss) | 9901 | €3,118 | €4,776 | +€1,658 | +53.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €345 | €3,624 | +€3,279 | +950.2% |
| Recurring financial charges | 65 | €345 | €3,624 | +€3,279 | +950.2% |
| Profit (loss) for the period before taxes | 9903 | €2,773 | €1,152 | -€1,621 | -58.5% |
| Income taxes | 67/77 | - | €536 | +€536 | |
| Profit (loss) for the period | 9904 | €2,773 | €616 | -€2,157 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,773 | €616 | -€2,157 | -77.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.