VENTS D'AUTELBAS: 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.
VENTS D'AUTELBAS
Largest movements
- Tangible fixed assets -€228,560
down €228,560 (-19.7%), from €1.2m to €929,617
- Cash -€81,140
down €81,140 (-20.4%), from €398,384 to €317,243
mainly Debts after one year (-€223,869) and Contributions, distributions and other (-€98,770)
- Receivables within one year +€56,631
up €56,631 (+36.8%), from €153,921 to €210,552
of which Trade receivables: +€104,378
- Debts after one year -€223,869
down €223,869 (-38.7%), from €578,587 to €354,717
- Other debts -€68,996
down €68,996 (-43.8%), from €157,566 to €88,569
- Trade debts +€60,453
up €60,453 (+237%), from €25,480 to €85,933
- Investment grants -€56,770
down €56,770 (-18.3%), from €310,144 to €253,374
- Profit (loss) carried forward +€45,103
up €45,103 (+13.0%), from €346,637 to €391,740
- Gross operating margin -€18,680
down €18,680 (-6.0%), from €311,767 to €293,087
- Taxes -€14,974
down €14,974, from €13,877 to -€1,097
- Financial charges -€5,617
down €5,617 (-21.7%), from €25,867 to €20,250
- Other operating charges -€3,729
down €3,729 (-17.6%), from €21,210 to €17,481
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 | €1,727,650 | €1,475,531 | -€252,119 | -14.6% |
| Fixed assets | 21/28 | €1,158,176 | €929,617 | -€228,560 | -19.7% |
| Tangible fixed assets | 22/27 | €1,158,176 | €929,617 | -€228,560 | -19.7% |
| Land and buildings | 22 | €1,158,176 | €929,617 | -€228,560 | -19.7% |
| Current assets | 29/58 | €569,474 | €545,914 | -€23,559 | -4.1% |
| Amounts receivable within one year | 40/41 | €153,921 | €210,552 | +€56,631 | +36.8% |
| Trade receivables | 40 | €83,907 | €188,285 | +€104,378 | +124% |
| Other amounts receivable | 41 | €70,014 | €22,267 | -€47,747 | -68.2% |
| Cash at bank and in hand | 54/58 | €398,384 | €317,243 | -€81,140 | -20.4% |
| Deferred charges and accrued income | 490/1 | €17,169 | €18,120 | +€950 | +5.5% |
| Total equity and liabilities | 10/49 | €1,727,650 | €1,475,531 | -€252,119 | -14.6% |
| Equity | 10/15 | €711,781 | €700,114 | -€11,667 | -1.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €346,637 | €391,740 | +€45,103 | +13.0% |
| Investment grants | 15 | €310,144 | €253,374 | -€56,770 | -18.3% |
| Provisions and deferred taxes | 16 | €55,037 | €55,037 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €55,037 | €55,037 | = | 0.0% |
| Taxes | 161 | €55,037 | €55,037 | = | 0.0% |
| Amounts payable | 17/49 | €960,832 | €720,380 | -€240,451 | -25.0% |
| Amounts payable after more than one year | 17 | €578,587 | €354,717 | -€223,869 | -38.7% |
| Financial debts | 170/4 | €578,587 | €354,717 | -€223,869 | -38.7% |
| Amounts payable within one year | 42/48 | €369,130 | €360,916 | -€8,214 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €178,868 | €178,868 | = | 0.0% |
| Trade debts | 44 | €25,480 | €85,933 | +€60,453 | +237% |
| Suppliers | 440/4 | €25,480 | €85,933 | +€60,453 | +237% |
| Taxes, remuneration and social security | 45 | €7,217 | €7,546 | +€329 | +4.6% |
| Taxes | 450/3 | €7,000 | €7,546 | +€546 | +7.8% |
| Remuneration and social security | 454/9 | €217 | - | -€217 | |
| Other amounts payable | 47/48 | €157,566 | €88,569 | -€68,996 | -43.8% |
| Accrued charges and deferred income | 492/3 | €13,115 | €4,747 | -€8,368 | -63.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €228,560 | €228,560 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,000 | - | +€2,000 | |
| Other operating charges | 640/8 | €21,210 | €17,481 | -€3,729 | -17.6% |
| Gross operating margin | 9900 | €311,767 | €293,087 | -€18,680 | -6.0% |
| Operating profit (loss) | 9901 | €63,997 | €47,046 | -€16,951 | -26.5% |
| Financial income | 75/76B | €58,769 | €59,209 | +€440 | +0.7% |
| Recurring financial income | 75 | €58,769 | €59,209 | +€440 | +0.7% |
| Financial charges | 65/66B | €25,867 | €20,250 | -€5,617 | -21.7% |
| Recurring financial charges | 65 | €25,867 | €20,250 | -€5,617 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €96,899 | €86,005 | -€10,894 | -11.2% |
| Income taxes | 67/77 | €13,877 | -€1,097 | -€14,974 | |
| Profit (loss) for the period | 9904 | €83,022 | €87,103 | +€4,080 | +4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €83,022 | €87,103 | +€4,080 | +4.9% |
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 31 October 2026 via checked.be.