VENUS ARTS: 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 ARTS
Largest movements
- Receivables within one year +€150,784
up €150,784 (+1,075%), from €14,027 to €164,812
of which Trade receivables: +€148,001
- Tangible fixed assets +€15,000
up €15,000 (+1,875%), from €800 to €15,800
of which Furniture and vehicles: +€15,400
- Cash +€5,754
up €5,754 (+1,227%), from €469 to €6,223
mainly Trade debts (+€125,101) and Net result for the year (+€29,419)
- Trade debts +€125,101
up €125,101 (+4,986%), from €2,509 to €127,610
- Profit (loss) carried forward +€29,419
up €29,419 (+1,091%), from €2,696 to €32,114
- Tax, wage and social debts +€17,018
up €17,018 (+881%), from €1,932 to €18,950
of which Taxes: +€11,713
- Gross operating margin +€26,146
up €26,146 (+340%), from €7,691 to €33,838
- Depreciation +€3,850
up €3,850 (+963%), from €400 to €4,250
- Other operating charges -€341
down €341 (-75.4%), from €452 to €111
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 | €15,296 | €186,834 | +€171,538 | +1,121% |
| Fixed assets | 21/28 | €800 | €15,800 | +€15,000 | +1,875% |
| Tangible fixed assets | 22/27 | €800 | €15,800 | +€15,000 | +1,875% |
| Plant, machinery and equipment | 23 | €800 | €400 | -€400 | -50.0% |
| Furniture and vehicles | 24 | - | €15,400 | +€15,400 | |
| Current assets | 29/58 | €14,496 | €171,034 | +€156,538 | +1,080% |
| Amounts receivable within one year | 40/41 | €14,027 | €164,812 | +€150,784 | +1,075% |
| Trade receivables | 40 | €11,877 | €159,879 | +€148,001 | +1,246% |
| Other amounts receivable | 41 | €2,150 | €4,933 | +€2,783 | +129% |
| Cash at bank and in hand | 54/58 | €469 | €6,223 | +€5,754 | +1,227% |
| Total equity and liabilities | 10/49 | €15,296 | €186,834 | +€171,538 | +1,121% |
| Equity | 10/15 | €10,855 | €40,274 | +€29,419 | +271% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €159 | €159 | = | 0.0% |
| Non-distributable reserves | 130/1 | €159 | €159 | = | 0.0% |
| Reserves not available under the articles | 1311 | €159 | €159 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,696 | €32,114 | +€29,419 | +1,091% |
| Amounts payable | 17/49 | €4,441 | €146,561 | +€142,120 | +3,200% |
| Amounts payable within one year | 42/48 | €4,441 | €146,561 | +€142,120 | +3,200% |
| Trade debts | 44 | €2,509 | €127,610 | +€125,101 | +4,986% |
| Suppliers | 440/4 | €2,509 | €127,610 | +€125,101 | +4,986% |
| Taxes, remuneration and social security | 45 | €1,932 | €18,950 | +€17,018 | +881% |
| Taxes | 450/3 | €1,238 | €12,950 | +€11,713 | +946% |
| Remuneration and social security | 454/9 | €695 | €6,000 | +€5,305 | +764% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | €4,250 | +€3,850 | +963% |
| Other operating charges | 640/8 | €452 | €111 | -€341 | -75.4% |
| Gross operating margin | 9900 | €7,691 | €33,838 | +€26,146 | +340% |
| Operating profit (loss) | 9901 | €6,839 | €29,477 | +€22,637 | +331% |
| Financial charges | 65/66B | €66 | €58 | -€8 | -12.7% |
| Recurring financial charges | 65 | €66 | €58 | -€8 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €6,773 | €29,419 | +€22,646 | +334% |
| Profit (loss) for the period | 9904 | €6,773 | €29,419 | +€22,646 | +334% |
| Profit (loss) for the period to be appropriated | 9905 | €6,773 | €29,419 | +€22,646 | +334% |
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 26 October 2026 via checked.be.