YVENTUM: 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.
YVENTUM
Largest movements
- Tangible fixed assets -€95,670
down €95,670 (-69.9%), from €136,873 to €41,203
of which Land and buildings: -€95,184
- Cash +€71,274
up €71,274 (+508%), from €14,034 to €85,308
mainly Investment in fixed assets (net) (+€85,950) and Short-term financial debts (+€23,000)
- Receivables within one year +€36,765
up €36,765 (+437%), from €8,415 to €45,180
of which Trade receivables: +€36,789
- Short-term financial debts +€23,000
up €23,000 (+41.0%), from €56,050 to €79,050
- Profit (loss) carried forward -€19,768
down €19,768 (-243%), from -€8,130 to -€27,898
- Other debts +€10,989
up €10,989 (+177%), from €6,226 to €17,215
- Debts after one year -€9,038
down €9,038 (-21.1%), from €42,929 to €33,891
- Tax, wage and social debts +€8,291
up €8,291 (+26.4%), from €31,456 to €39,747
of which Taxes: +€8,264
- Gross operating margin +€28,660
up €28,660 (+91.0%), from -€31,511 to -€2,851
- Financial income -€20,257
down €20,257 (-100.0%), from €20,258 to €1
- Other operating charges -€5,141
down €5,141 (-51.9%), from €9,912 to €4,771
- Financial charges -€461
down €461 (-16.0%), from €2,888 to €2,427
- Depreciation -€386
down €386 (-3.8%), from €10,106 to €9,720
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 | €159,418 | €171,788 | +€12,370 | +7.8% |
| Fixed assets | 21/28 | €136,873 | €41,203 | -€95,670 | -69.9% |
| Tangible fixed assets | 22/27 | €136,873 | €41,203 | -€95,670 | -69.9% |
| Land and buildings | 22 | €130,690 | €35,506 | -€95,184 | -72.8% |
| Plant, machinery and equipment | 23 | €1,228 | €2,054 | +€826 | +67.3% |
| Furniture and vehicles | 24 | €4,955 | €3,643 | -€1,312 | -26.5% |
| Current assets | 29/58 | €22,545 | €130,585 | +€108,040 | +479% |
| Amounts receivable within one year | 40/41 | €8,415 | €45,180 | +€36,765 | +437% |
| Trade receivables | 40 | €8,344 | €45,133 | +€36,789 | +441% |
| Other amounts receivable | 41 | €71 | €47 | -€24 | -33.8% |
| Current investments | 50/53 | €96 | €97 | +€1 | +1.0% |
| Cash at bank and in hand | 54/58 | €14,034 | €85,308 | +€71,274 | +508% |
| Total equity and liabilities | 10/49 | €159,418 | €171,788 | +€12,370 | +7.8% |
| Equity | 10/15 | €12,275 | -€7,493 | -€19,768 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,130 | -€27,898 | -€19,768 | -243% |
| Amounts payable | 17/49 | €147,143 | €179,281 | +€32,138 | +21.8% |
| Amounts payable after more than one year | 17 | €42,929 | €33,891 | -€9,038 | -21.1% |
| Financial debts | 170/4 | €42,929 | €33,891 | -€9,038 | -21.1% |
| Amounts payable within one year | 42/48 | €104,214 | €145,390 | +€41,176 | +39.5% |
| Current portion of amounts payable after more than one year | 42 | €9,038 | €9,038 | = | 0.0% |
| Financial debts | 43 | €56,050 | €79,050 | +€23,000 | +41.0% |
| Other loans | 439 | €56,050 | €79,050 | +€23,000 | +41.0% |
| Trade debts | 44 | €1,444 | €340 | -€1,104 | -76.5% |
| Suppliers | 440/4 | €1,444 | €340 | -€1,104 | -76.5% |
| Taxes, remuneration and social security | 45 | €31,456 | €39,747 | +€8,291 | +26.4% |
| Taxes | 450/3 | - | €8,264 | +€8,264 | |
| Remuneration and social security | 454/9 | €31,456 | €31,483 | +€27 | +0.1% |
| Other amounts payable | 47/48 | €6,226 | €17,215 | +€10,989 | +177% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,106 | €9,720 | -€386 | -3.8% |
| Other operating charges | 640/8 | €9,912 | €4,771 | -€5,141 | -51.9% |
| Gross operating margin | 9900 | -€31,511 | -€2,851 | +€28,660 | +91.0% |
| Operating profit (loss) | 9901 | -€51,529 | -€17,342 | +€34,187 | +66.3% |
| Financial income | 75/76B | €20,258 | €1 | -€20,257 | -100.0% |
| Recurring financial income | 75 | €20,258 | €1 | -€20,257 | -100.0% |
| Financial charges | 65/66B | €2,888 | €2,427 | -€461 | -16.0% |
| Recurring financial charges | 65 | €2,888 | €2,427 | -€461 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | -€34,159 | -€19,768 | +€14,391 | +42.1% |
| Profit (loss) for the period | 9904 | -€34,159 | -€19,768 | +€14,391 | +42.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,159 | -€19,768 | +€14,391 | +42.1% |
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 22 October 2026 via checked.be.