VENUSTAS: 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.
VENUSTAS
Largest movements
- Cash -€25,746
down €25,746 (-42.1%), from €61,207 to €35,462
mainly Contributions, distributions and other (-€40,000) and Provisions (-€26,000)
- Receivables within one year -€10,864
down €10,864 (-36.6%), from €29,708 to €18,843
of which Other amounts receivable: -€8,424
- Deferred charges and accrued income +€2,213
up €2,213 (+59.6%), from €3,715 to €5,929
- Provisions -€26,000
down €26,000 (-100.0%), from €26,000 to €0
- Tax, wage and social debts -€10,975
down €10,975 (-63.8%), from €17,197 to €6,222
of which Taxes: -€10,984
- Other debts +€1,500
up €1,500 (+4.6%), from €32,500 to €34,000
- Provisions -€52,000
down €52,000, from €26,000 to -€26,000
- Gross operating margin -€25,005
down €25,005 (-32.8%), from €76,293 to €51,288
- Financial charges +€24,477
up €24,477 (+17987.1%), from €136 to €24,613
- Taxes -€6,922
down €6,922 (-39.4%), from €17,583 to €10,661
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 | €97,913 | €62,631 | -€35,282 | -36.0% |
| Fixed assets | 21/28 | €3,282 | €2,397 | -€885 | -27.0% |
| Tangible fixed assets | 22/27 | €3,282 | €2,397 | -€885 | -27.0% |
| Furniture and vehicles | 24 | €3,196 | €2,397 | -€799 | -25.0% |
| Other tangible fixed assets | 26 | €86 | €0 | -€86 | -100.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €94,630 | €60,233 | -€34,397 | -36.3% |
| Amounts receivable within one year | 40/41 | €29,708 | €18,843 | -€10,864 | -36.6% |
| Trade receivables | 40 | €14,367 | €11,927 | -€2,441 | -17.0% |
| Other amounts receivable | 41 | €15,341 | €6,917 | -€8,424 | -54.9% |
| Cash at bank and in hand | 54/58 | €61,207 | €35,462 | -€25,746 | -42.1% |
| Deferred charges and accrued income | 490/1 | €3,715 | €5,929 | +€2,213 | +59.6% |
| Total equity and liabilities | 10/49 | €97,913 | €62,631 | -€35,282 | -36.0% |
| Equity | 10/15 | €21,523 | €21,712 | +€189 | +0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,063 | €1,252 | +€189 | +17.8% |
| Provisions and deferred taxes | 16 | €26,000 | €0 | -€26,000 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €26,000 | €0 | -€26,000 | -100.0% |
| Taxes | 161 | €26,000 | €0 | -€26,000 | -100.0% |
| Amounts payable | 17/49 | €50,390 | €40,918 | -€9,471 | -18.8% |
| Amounts payable within one year | 42/48 | €50,390 | €40,918 | -€9,471 | -18.8% |
| Trade debts | 44 | €692 | €696 | +€4 | +0.5% |
| Suppliers | 440/4 | €692 | €696 | +€4 | +0.5% |
| Taxes, remuneration and social security | 45 | €17,197 | €6,222 | -€10,975 | -63.8% |
| Taxes | 450/3 | €17,181 | €6,196 | -€10,984 | -63.9% |
| Remuneration and social security | 454/9 | €17 | €26 | +€9 | +54.2% |
| Other amounts payable | 47/48 | €32,500 | €34,000 | +€1,500 | +4.6% |
| Remuneration, social security and pensions | 62 | €1,170 | €1,623 | +€453 | +38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,264 | €885 | -€379 | -30.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €26,000 | -€26,000 | -€52,000 | |
| Other operating charges | 640/8 | €387 | €406 | +€19 | +4.8% |
| Gross operating margin | 9900 | €76,293 | €51,288 | -€25,005 | -32.8% |
| Operating profit (loss) | 9901 | €47,472 | €74,374 | +€26,903 | +56.7% |
| Financial income | 75/76B | €530 | €1,089 | +€559 | +105.4% |
| Recurring financial income | 75 | €530 | €1,089 | +€559 | +105.4% |
| Financial charges | 65/66B | €136 | €24,613 | +€24,477 | +17987.1% |
| Recurring financial charges | 65 | €136 | €24,613 | +€24,477 | +17987.1% |
| Profit (loss) for the period before taxes | 9903 | €47,866 | €50,850 | +€2,985 | +6.2% |
| Income taxes | 67/77 | €17,583 | €10,661 | -€6,922 | -39.4% |
| Profit (loss) for the period | 9904 | €30,282 | €40,189 | +€9,907 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,282 | €40,189 | +€9,907 | +32.7% |
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 2 October 2026 via checked.be.