VENUS: 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.
VENUS
Largest movements
- Receivables after one year -€58,551
down €58,551 (-54.6%), from €107,157 to €48,606
- Tangible fixed assets +€50,353
new in 2024: €50,353
- Deferred charges and accrued income +€2,728
up €2,728 (+316%), from €864 to €3,592
- Cash +€2,394
up €2,394 (+272,056%), from €1 to €2,395
mainly Receivables after one year (+€58,551) and Receivables within one year (+€2,182)
- Receivables within one year -€2,182
down €2,182 (-33.3%), from €6,556 to €4,375
of which Other amounts receivable: -€1,757
- Tax, wage and social debts -€6,187
down €6,187 (-96.0%), from €6,447 to €260
- Short-term financial debts -€1,250
no longer reported in 2024 (was €1,250)
- Profit (loss) carried forward +€1,228
up €1,228 (+1.6%), from €76,826 to €78,054
- Gross operating margin +€11,005
up €11,005, from -€9,009 to €1,996
- Depreciation +€1,973
up €1,973 (+1,365%), from €144 to €2,117
- Financial income -€828
down €828 (-14.9%), from €5,548 to €4,720
- Taxes +€728
up €728 (+116%), from €625 to €1,353
- Financial charges +€341
up €341 (+47.7%), from €715 to €1,056
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,004 | €109,537 | -€5,467 | -4.8% |
| Fixed assets | 21/28 | - | €50,353 | +€50,353 | |
| Tangible fixed assets | 22/27 | - | €50,353 | +€50,353 | |
| Furniture and vehicles | 24 | - | €50,353 | +€50,353 | |
| Current assets | 29/58 | €115,004 | €59,184 | -€55,820 | -48.5% |
| Amounts receivable after more than one year | 29 | €107,157 | €48,606 | -€58,551 | -54.6% |
| Other amounts receivable | 291 | €107,157 | €48,606 | -€58,551 | -54.6% |
| Stocks and contracts in progress | 3 | €425 | €216 | -€210 | -49.3% |
| Stocks | 30/36 | €425 | €216 | -€210 | -49.3% |
| Amounts receivable within one year | 40/41 | €6,556 | €4,375 | -€2,182 | -33.3% |
| Trade receivables | 40 | €1,243 | €818 | -€425 | -34.2% |
| Other amounts receivable | 41 | €5,313 | €3,556 | -€1,757 | -33.1% |
| Cash at bank and in hand | 54/58 | €1 | €2,395 | +€2,394 | +272,056% |
| Deferred charges and accrued income | 490/1 | €864 | €3,592 | +€2,728 | +316% |
| Total equity and liabilities | 10/49 | €115,004 | €109,537 | -€5,467 | -4.8% |
| Equity | 10/15 | €97,277 | €98,505 | +€1,228 | +1.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,826 | €78,054 | +€1,228 | +1.6% |
| Amounts payable | 17/49 | €17,726 | €11,032 | -€6,695 | -37.8% |
| Amounts payable after more than one year | 17 | - | €1,000 | +€1,000 | |
| Other amounts payable | 178/9 | - | €1,000 | +€1,000 | |
| Amounts payable within one year | 42/48 | €16,726 | €9,032 | -€7,695 | -46.0% |
| Current portion of amounts payable after more than one year | 42 | €1,000 | - | -€1,000 | |
| Financial debts | 43 | €1,250 | - | -€1,250 | |
| Credit institutions | 430/8 | €1,250 | - | -€1,250 | |
| Trade debts | 44 | €8,029 | €8,771 | +€742 | +9.2% |
| Suppliers | 440/4 | €8,029 | €8,771 | +€742 | +9.2% |
| Taxes, remuneration and social security | 45 | €6,447 | €260 | -€6,187 | -96.0% |
| Taxes | 450/3 | €6,447 | €260 | -€6,187 | -96.0% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €144 | €2,117 | +€1,973 | +1,365% |
| Other operating charges | 640/8 | €713 | €961 | +€248 | +34.8% |
| Gross operating margin | 9900 | -€9,009 | €1,996 | +€11,005 | |
| Operating profit (loss) | 9901 | -€9,867 | -€1,083 | +€8,784 | +89.0% |
| Financial income | 75/76B | €5,548 | €4,720 | -€828 | -14.9% |
| Recurring financial income | 75 | €5,548 | €4,720 | -€828 | -14.9% |
| Financial charges | 65/66B | €715 | €1,056 | +€341 | +47.7% |
| Recurring financial charges | 65 | €715 | €1,056 | +€341 | +47.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,034 | €2,581 | +€7,615 | |
| Income taxes | 67/77 | €625 | €1,353 | +€728 | +116% |
| Profit (loss) for the period | 9904 | -€5,659 | €1,228 | +€6,887 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,659 | €1,228 | +€6,887 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.