VENTURA: 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.
VENTURA
Largest movements
- Stocks and contracts +€12,000
up €12,000 (+20.5%), from €58,501 to €70,501
- Tangible fixed assets +€7,272
up €7,272 (+55.1%), from €13,189 to €20,461
of which Plant, machinery and equipment: +€10,429
- Receivables within one year +€6,494
up €6,494 (+107.6%), from €6,036 to €12,530
- Financial fixed assets +€3,000
up €3,000 (+200.0%), from €1,500 to €4,500
- Intangible fixed assets -€2,000
down €2,000 (-14.3%), from €14,000 to €12,000
- Trade debts +€24,121
up €24,121 (+2140.9%), from €1,127 to €25,247
- Profit (loss) carried forward +€2,407
up €2,407 (+6.3%), from €38,329 to €40,736
- Gross operating margin -€20,395
down €20,395 (-59.2%), from €34,445 to €14,050
- Taxes -€4,569
down €4,569 (-94.0%), from €4,859 to €290
- Depreciation +€1,881
up €1,881 (+26.2%), from €7,176 to €9,057
- Financial charges -€368
down €368 (-26.2%), from €1,402 to €1,034
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 | €101,073 | €126,179 | +€25,106 | +24.8% |
| Fixed assets | 21/28 | €28,689 | €36,961 | +€8,272 | +28.8% |
| Intangible fixed assets | 21 | €14,000 | €12,000 | -€2,000 | -14.3% |
| Tangible fixed assets | 22/27 | €13,189 | €20,461 | +€7,272 | +55.1% |
| Plant, machinery and equipment | 23 | €6,784 | €17,213 | +€10,429 | +153.7% |
| Furniture and vehicles | 24 | €6,405 | €3,248 | -€3,156 | -49.3% |
| Financial fixed assets | 28 | €1,500 | €4,500 | +€3,000 | +200.0% |
| Current assets | 29/58 | €72,384 | €89,218 | +€16,833 | +23.3% |
| Stocks and contracts in progress | 3 | €58,501 | €70,501 | +€12,000 | +20.5% |
| Stocks | 30/36 | €58,501 | €70,501 | +€12,000 | +20.5% |
| Amounts receivable within one year | 40/41 | €6,036 | €12,530 | +€6,494 | +107.6% |
| Other amounts receivable | 41 | €6,036 | €12,530 | +€6,494 | +107.6% |
| Cash at bank and in hand | 54/58 | €6,031 | €4,836 | -€1,194 | -19.8% |
| Deferred charges and accrued income | 490/1 | €1,817 | €1,351 | -€466 | -25.7% |
| Total equity and liabilities | 10/49 | €101,073 | €126,179 | +€25,106 | +24.8% |
| Equity | 10/15 | €43,829 | €46,236 | +€2,407 | +5.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,329 | €40,736 | +€2,407 | +6.3% |
| Amounts payable | 17/49 | €57,244 | €79,942 | +€22,698 | +39.7% |
| Amounts payable after more than one year | 17 | €2,398 | €2,398 | = | 0.0% |
| Financial debts | 170/4 | €2,398 | €2,398 | = | 0.0% |
| Amounts payable within one year | 42/48 | €54,845 | €77,544 | +€22,698 | +41.4% |
| Current portion of amounts payable after more than one year | 42 | €875 | - | -€875 | |
| Trade debts | 44 | €1,127 | €25,247 | +€24,121 | +2140.9% |
| Suppliers | 440/4 | €1,127 | €25,247 | +€24,121 | +2140.9% |
| Taxes, remuneration and social security | 45 | €14,892 | €14,450 | -€442 | -3.0% |
| Taxes | 450/3 | €14,892 | €14,450 | -€442 | -3.0% |
| Other amounts payable | 47/48 | €37,952 | €37,846 | -€105 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,176 | €9,057 | +€1,881 | +26.2% |
| Other operating charges | 640/8 | €1,423 | €1,260 | -€163 | -11.4% |
| Gross operating margin | 9900 | €34,445 | €14,050 | -€20,395 | -59.2% |
| Operating profit (loss) | 9901 | €25,845 | €3,732 | -€22,113 | -85.6% |
| Financial charges | 65/66B | €1,402 | €1,034 | -€368 | -26.2% |
| Recurring financial charges | 65 | €1,402 | €1,034 | -€368 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €24,443 | €2,698 | -€21,745 | -89.0% |
| Income taxes | 67/77 | €4,859 | €290 | -€4,569 | -94.0% |
| Profit (loss) for the period | 9904 | €19,584 | €2,407 | -€17,177 | -87.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,584 | €2,407 | -€17,177 | -87.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.