VENTURASSUR: 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.
VENTURASSUR
Largest movements
- Cash +€114,054
up €114,054 (+70.6%), from €161,593 to €275,648
mainly Other debts (+€242,718) and Net result for the year (+€105,180)
- Intangible fixed assets -€18,500
down €18,500 (-14.4%), from €128,717 to €110,217
- Other debts +€242,718
up €242,718 (+202.4%), from €119,937 to €362,656
- Profit (loss) carried forward -€174,342
no longer reported in 2025 (was €174,342)
- Tax, wage and social debts +€37,373
up €37,373 (+746.7%), from €5,005 to €42,378
- Accrued charges and deferred income -€7,594
down €7,594 (-92.3%), from €8,224 to €630
- Gross operating margin +€22,399
up €22,399 (+16.6%), from €135,165 to €157,564
- Taxes +€7,053
up €7,053 (+29.9%), from €23,555 to €30,608
- Financial charges -€4,860
down €4,860 (-61.2%), from €7,935 to €3,076
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 | €313,634 | €411,615 | +€97,981 | +31.2% |
| Fixed assets | 21/28 | €128,717 | €111,958 | -€16,760 | -13.0% |
| Intangible fixed assets | 21 | €128,717 | €110,217 | -€18,500 | -14.4% |
| Tangible fixed assets | 22/27 | - | €1,740 | +€1,740 | |
| Plant, machinery and equipment | 23 | - | €1,740 | +€1,740 | |
| Current assets | 29/58 | €184,917 | €299,657 | +€114,741 | +62.1% |
| Amounts receivable within one year | 40/41 | €831 | €2,392 | +€1,561 | +187.8% |
| Trade receivables | 40 | €831 | - | -€831 | |
| Other amounts receivable | 41 | - | €2,392 | +€2,392 | |
| Cash at bank and in hand | 54/58 | €161,593 | €275,648 | +€114,054 | +70.6% |
| Deferred charges and accrued income | 490/1 | €22,492 | €21,618 | -€874 | -3.9% |
| Total equity and liabilities | 10/49 | €313,634 | €411,615 | +€97,981 | +31.2% |
| Equity | 10/15 | €179,342 | €5,000 | -€174,342 | -97.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €174,342 | - | -€174,342 | |
| Amounts payable | 17/49 | €134,292 | €406,615 | +€272,323 | +202.8% |
| Amounts payable within one year | 42/48 | €126,068 | €405,985 | +€279,917 | +222.0% |
| Trade debts | 44 | €1,126 | €951 | -€175 | -15.5% |
| Suppliers | 440/4 | €1,126 | €951 | -€175 | -15.5% |
| Taxes, remuneration and social security | 45 | €5,005 | €42,378 | +€37,373 | +746.7% |
| Taxes | 450/3 | €5,005 | €42,378 | +€37,373 | +746.7% |
| Other amounts payable | 47/48 | €119,937 | €362,656 | +€242,718 | +202.4% |
| Accrued charges and deferred income | 492/3 | €8,224 | €630 | -€7,594 | -92.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,500 | €18,635 | +€135 | +0.7% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.0% |
| Gross operating margin | 9900 | €135,165 | €157,564 | +€22,399 | +16.6% |
| Operating profit (loss) | 9901 | €116,601 | €138,863 | +€22,262 | +19.1% |
| Financial income | 75/76B | €0 | €1 | +€0 | +89.8% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +89.8% |
| Financial charges | 65/66B | €7,935 | €3,076 | -€4,860 | -61.2% |
| Recurring financial charges | 65 | €7,935 | €3,076 | -€4,860 | -61.2% |
| Profit (loss) for the period before taxes | 9903 | €108,666 | €135,788 | +€27,122 | +25.0% |
| Income taxes | 67/77 | €23,555 | €30,608 | +€7,053 | +29.9% |
| Profit (loss) for the period | 9904 | €85,111 | €105,180 | +€20,069 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €85,111 | €105,180 | +€20,069 | +23.6% |
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 7 October 2026 via checked.be.