VENTUS CONSULTING: 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.
VENTUS CONSULTING
Largest movements
- Cash -€30,842
down €30,842 (-33.1%), from €93,253 to €62,411
mainly Contributions, distributions and other (-€81,485) and Debts after one year (-€7,379)
- Current investments -€19,356
down €19,356 (-15.5%), from €125,175 to €105,819
- Tangible fixed assets -€8,595
down €8,595 (-9.0%), from €95,021 to €86,425
of which Land and buildings: -€6,890
- Receivables within one year +€6,290
up €6,290 (+43.6%), from €14,421 to €20,711
of which Other amounts receivable: +€5,029
- Reserves -€44,638
down €44,638 (-23.6%), from €189,017 to €144,379
- Debts after one year -€7,379
down €7,379 (-8.2%), from €89,766 to €82,387
- Gross operating margin -€11,784
down €11,784 (-16.0%), from €73,731 to €61,947
- Taxes -€2,150
down €2,150 (-11.8%), from €18,160 to €16,010
- Financial income +€1,941
up €1,941 (+127%), from €1,524 to €3,464
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 | €329,516 | €278,805 | -€50,711 | -15.4% |
| Fixed assets | 21/28 | €95,021 | €86,425 | -€8,595 | -9.0% |
| Tangible fixed assets | 22/27 | €95,021 | €86,425 | -€8,595 | -9.0% |
| Land and buildings | 22 | €88,706 | €81,816 | -€6,890 | -7.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €6,315 | €4,610 | -€1,705 | -27.0% |
| Current assets | 29/58 | €234,495 | €192,380 | -€42,116 | -18.0% |
| Amounts receivable within one year | 40/41 | €14,421 | €20,711 | +€6,290 | +43.6% |
| Trade receivables | 40 | €14,421 | €15,682 | +€1,261 | +8.7% |
| Other amounts receivable | 41 | - | €5,029 | +€5,029 | |
| Current investments | 50/53 | €125,175 | €105,819 | -€19,356 | -15.5% |
| Cash at bank and in hand | 54/58 | €93,253 | €62,411 | -€30,842 | -33.1% |
| Deferred charges and accrued income | 490/1 | €1,646 | €3,439 | +€1,793 | +109% |
| Total equity and liabilities | 10/49 | €329,516 | €278,805 | -€50,711 | -15.4% |
| Equity | 10/15 | €207,567 | €162,929 | -€44,638 | -21.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €189,017 | €144,379 | -€44,638 | -23.6% |
| Distributable reserves | 133 | €189,017 | €144,379 | -€44,638 | -23.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €121,950 | €115,877 | -€6,073 | -5.0% |
| Amounts payable after more than one year | 17 | €89,766 | €82,387 | -€7,379 | -8.2% |
| Financial debts | 170/4 | €89,766 | €82,387 | -€7,379 | -8.2% |
| Amounts payable within one year | 42/48 | €32,184 | €33,490 | +€1,306 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €7,235 | €7,379 | +€144 | +2.0% |
| Financial debts | 43 | €4,226 | €6,730 | +€2,504 | +59.2% |
| Credit institutions | 430/8 | €4,226 | €6,730 | +€2,504 | +59.2% |
| Trade debts | 44 | €1,055 | €545 | -€510 | -48.3% |
| Suppliers | 440/4 | €1,055 | €545 | -€510 | -48.3% |
| Taxes, remuneration and social security | 45 | €19,667 | €18,835 | -€832 | -4.2% |
| Taxes | 450/3 | €15,817 | €9,335 | -€6,482 | -41.0% |
| Remuneration and social security | 454/9 | €3,850 | €9,500 | +€5,650 | +147% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,373 | €8,595 | +€223 | +2.7% |
| Other operating charges | 640/8 | €1,171 | €1,203 | +€32 | +2.7% |
| Gross operating margin | 9900 | €73,731 | €61,947 | -€11,784 | -16.0% |
| Operating profit (loss) | 9901 | €64,188 | €52,149 | -€12,038 | -18.8% |
| Financial income | 75/76B | €1,524 | €3,464 | +€1,941 | +127% |
| Recurring financial income | 75 | €1,524 | €3,464 | +€1,941 | +127% |
| Financial charges | 65/66B | €2,770 | €2,757 | -€13 | -0.5% |
| Recurring financial charges | 65 | €2,770 | €2,757 | -€13 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €62,942 | €52,857 | -€10,085 | -16.0% |
| Income taxes | 67/77 | €18,160 | €16,010 | -€2,150 | -11.8% |
| Profit (loss) for the period | 9904 | €44,782 | €36,847 | -€7,935 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,782 | €36,847 | -€7,935 | -17.7% |
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 27 October 2026 via checked.be.