VENTUNO MANAGEMENT: 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.
VENTUNO MANAGEMENT
Largest movements
- Cash +€26,645
up €26,645 (+30.5%), from €87,393 to €114,037
mainly Other debts (+€101,095) and Net result for the year (+€38,071)
- Receivables within one year +€9,002
up €9,002 (+59.8%), from €15,062 to €24,064
of which Trade receivables: +€8,974
- Other debts +€101,095
up €101,095 (+3528.6%), from €2,865 to €103,960
- Reserves -€61,929
down €61,929 (-70.9%), from €87,335 to €25,406
- Tax, wage and social debts -€4,185
down €4,185 (-38.3%), from €10,939 to €6,754
of which Taxes: -€6,607
- Gross operating margin +€11,594
up €11,594 (+28.9%), from €40,123 to €51,717
- Taxes +€1,965
up €1,965 (+23.3%), from €8,441 to €10,405
- Other operating charges +€602
up €602 (+286.6%), from €210 to €812
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 | €110,479 | €144,229 | +€33,750 | +30.5% |
| Fixed assets | 21/28 | €4,163 | €3,549 | -€614 | -14.7% |
| Tangible fixed assets | 22/27 | €4,163 | €3,549 | -€614 | -14.7% |
| Furniture and vehicles | 24 | €1,008 | €1,395 | +€387 | +38.4% |
| Other tangible fixed assets | 26 | €3,155 | €2,154 | -€1,002 | -31.7% |
| Current assets | 29/58 | €106,316 | €140,680 | +€34,364 | +32.3% |
| Amounts receivable within one year | 40/41 | €15,062 | €24,064 | +€9,002 | +59.8% |
| Trade receivables | 40 | €14,526 | €23,500 | +€8,974 | +61.8% |
| Other amounts receivable | 41 | €535 | €564 | +€28 | +5.3% |
| Cash at bank and in hand | 54/58 | €87,393 | €114,037 | +€26,645 | +30.5% |
| Deferred charges and accrued income | 490/1 | €3,862 | €2,579 | -€1,283 | -33.2% |
| Total equity and liabilities | 10/49 | €110,479 | €144,229 | +€33,750 | +30.5% |
| Equity | 10/15 | €91,335 | €29,406 | -€61,929 | -67.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €87,335 | €25,406 | -€61,929 | -70.9% |
| Distributable reserves | 133 | €87,335 | €25,406 | -€61,929 | -70.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €19,145 | €114,824 | +€95,679 | +499.8% |
| Amounts payable within one year | 42/48 | €18,677 | €114,096 | +€95,419 | +510.9% |
| Financial debts | 43 | €346 | €283 | -€63 | -18.2% |
| Credit institutions | 430/8 | €346 | €283 | -€63 | -18.2% |
| Trade debts | 44 | €4,528 | €3,100 | -€1,428 | -31.5% |
| Suppliers | 440/4 | €4,528 | €3,100 | -€1,428 | -31.5% |
| Taxes, remuneration and social security | 45 | €10,939 | €6,754 | -€4,185 | -38.3% |
| Taxes | 450/3 | €10,939 | €4,332 | -€6,607 | -60.4% |
| Remuneration and social security | 454/9 | €0 | €2,422 | +€2,422 | |
| Other amounts payable | 47/48 | €2,865 | €103,960 | +€101,095 | +3528.6% |
| Accrued charges and deferred income | 492/3 | €467 | €727 | +€260 | +55.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,393 | €1,639 | +€246 | +17.7% |
| Other operating charges | 640/8 | €210 | €812 | +€602 | +286.6% |
| Gross operating margin | 9900 | €40,123 | €51,717 | +€11,594 | +28.9% |
| Operating profit (loss) | 9901 | €38,520 | €49,266 | +€10,746 | +27.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €978 | €790 | -€188 | -19.2% |
| Recurring financial charges | 65 | €978 | €790 | -€188 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €37,543 | €48,476 | +€10,933 | +29.1% |
| Income taxes | 67/77 | €8,441 | €10,405 | +€1,965 | +23.3% |
| Profit (loss) for the period | 9904 | €29,102 | €38,071 | +€8,969 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,102 | €38,071 | +€8,969 | +30.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.