VENTUS VELUM: what changed
What changed
VENTUS VELUM
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€32,761
2024 · €116,511-€83,750
Equity
€1.3m
2024 · €1.3m-€27,239
Cash
€99,962
2024 · €270,374-€170,413
Balance sheet total
€1.5m
2024 · €3.3m-€1.8m
Largest movements
Assets
- Receivables within one year -€2.0m
down €2.0m (-94.0%), from €2.1m to €124,533
of which Trade receivables: -€1.7m
- Current investments +€277,126
up €277,126 (+83.0%), from €333,998 to €611,124
- Cash -€170,413
down €170,413 (-63.0%), from €270,374 to €99,962
mainly Trade debts (-€1.7m) and Current investments (-€277,126)
- Tangible fixed assets +€51,694
up €51,694 (+8.1%), from €637,780 to €689,474
of which Furniture and vehicles: +€74,140
Equity and liabilities
- Trade debts -€1.7m
down €1.7m (-91.2%), from €1.9m to €167,329
- Provisions -€75,955
no longer reported in 2025 (was €75,955)
- Other debts +€53,846
new in 2025: €53,846
- Current portion of long-term debt -€36,446
down €36,446 (-59.2%), from €61,586 to €25,140
Income statement
- Gross operating margin -€243,582
down €243,582 (-90.3%), from €269,757 to €26,175
- Provisions -€75,955
new in 2025: -€75,955
- Financial income +€49,616
up €49,616 (+632%), from €7,850 to €57,466
- Taxes -€45,763
down €45,763 (-87.6%), from €52,252 to €6,488
- Depreciation +€8,294
up €8,294 (+8.6%), from €96,908 to €105,202
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€116,511
Gross operating margin
-€243,582
Depreciation
-€8,294
Provisions
+€75,955
Other operating charges
+€2,812
Financial income
+€49,616
Financial charges
-€6,019
Taxes
+€45,763
Result 2025
€32,761
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€337,848
Investment
-€434,022
Financing
-€74,239
Cash 2024
€270,374
From operations (derived)
+€337,848
Net result for the year
+€32,761
Depreciation
+€105,202
Receivables within one year
+€2.0m
Smaller working-capital items
+€2,247
Provisions
-€75,955
Trade debts
-€1.7m
Tax, wage and social debts
-€6,945
Other debts
+€53,846
Investment (derived)
-€434,022
Investment in fixed assets (net)
-€156,896
Current investments
-€277,126
Financing
-€74,239
Debts after one year
+€22,207
Current portion of long-term debt
-€36,446
Contributions, distributions and other
-€60,000
Cash 2025
€99,962
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,339,201 | €1,534,505 | -€1.8m | -54.0% |
| Fixed assets | 21/28 | €637,780 | €689,474 | +€51,694 | +8.1% |
| Tangible fixed assets | 22/27 | €637,780 | €689,474 | +€51,694 | +8.1% |
| Land and buildings | 22 | €571,167 | €548,721 | -€22,446 | -3.9% |
| Furniture and vehicles | 24 | €66,613 | €140,753 | +€74,140 | +111% |
| Current assets | 29/58 | €2,701,421 | €845,031 | -€1.9m | -68.7% |
| Amounts receivable within one year | 40/41 | €2,085,844 | €124,533 | -€2.0m | -94.0% |
| Trade receivables | 40 | €1,784,701 | €100,000 | -€1.7m | -94.4% |
| Other amounts receivable | 41 | €301,142 | €24,533 | -€276,610 | -91.9% |
| Current investments | 50/53 | €333,998 | €611,124 | +€277,126 | +83.0% |
| Cash at bank and in hand | 54/58 | €270,374 | €99,962 | -€170,413 | -63.0% |
| Deferred charges and accrued income | 490/1 | €11,205 | €9,413 | -€1,792 | -16.0% |
| Total equity and liabilities | 10/49 | €3,339,201 | €1,534,505 | -€1.8m | -54.0% |
| Equity | 10/15 | €1,280,850 | €1,253,611 | -€27,239 | -2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,274,650 | €1,247,411 | -€27,239 | -2.1% |
| Distributable reserves | 133 | €1,274,650 | €1,247,411 | -€27,239 | -2.1% |
| Provisions and deferred taxes | 16 | €75,955 | - | -€75,955 | |
| Provisions for liabilities and charges | 160/5 | €75,955 | - | -€75,955 | |
| Pensions and similar obligations | 160 | €75,955 | - | -€75,955 | |
| Amounts payable | 17/49 | €1,982,396 | €280,894 | -€1.7m | -85.8% |
| Amounts payable after more than one year | 17 | €8,919 | €31,126 | +€22,207 | +249% |
| Financial debts | 170/4 | €8,919 | €31,126 | +€22,207 | +249% |
| Amounts payable within one year | 42/48 | €1,973,478 | €249,314 | -€1.7m | -87.4% |
| Current portion of amounts payable after more than one year | 42 | €61,586 | €25,140 | -€36,446 | -59.2% |
| Trade debts | 44 | €1,901,948 | €167,329 | -€1.7m | -91.2% |
| Suppliers | 440/4 | €1,901,948 | €167,329 | -€1.7m | -91.2% |
| Taxes, remuneration and social security | 45 | €9,945 | €3,000 | -€6,945 | -69.8% |
| Taxes | 450/3 | €9,945 | €3,000 | -€6,945 | -69.8% |
| Other amounts payable | 47/48 | - | €53,846 | +€53,846 | |
| Accrued charges and deferred income | 492/3 | - | €455 | +€455 | |
| Non-recurring operating income | 76A | €1,193 | - | -€1,193 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,908 | €105,202 | +€8,294 | +8.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€75,955 | -€75,955 | |
| Other operating charges | 640/8 | €8,890 | €6,078 | -€2,812 | -31.6% |
| Gross operating margin | 9900 | €269,757 | €26,175 | -€243,582 | -90.3% |
| Operating profit (loss) | 9901 | €163,959 | -€9,150 | -€173,109 | |
| Financial income | 75/76B | €7,850 | €57,466 | +€49,616 | +632% |
| Recurring financial income | 75 | €7,850 | €57,466 | +€49,616 | +632% |
| Financial charges | 65/66B | €3,047 | €9,067 | +€6,019 | +198% |
| Recurring financial charges | 65 | €3,047 | €9,067 | +€6,019 | +198% |
| Profit (loss) for the period before taxes | 9903 | €168,763 | €39,250 | -€129,513 | -76.7% |
| Income taxes | 67/77 | €52,252 | €6,488 | -€45,763 | -87.6% |
| Profit (loss) for the period | 9904 | €116,511 | €32,761 | -€83,750 | -71.9% |
| Profit (loss) for the period to be appropriated | 9905 | €116,511 | €32,761 | -€83,750 | -71.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.