VALUE HOLDING
ActiveSummary
VALUE HOLDING has been active since 2006 and the Belgian Official Gazette contains no insolvency or warning signals. The 2026 annual accounts show equity of €7.5m and a net result of -€263,358. Equity is growing by about 8.4% per year across the filed financial years. The computed 12-month bankruptcy probability is 0.1% (very low).
Financials · financial year 2026, full format
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
-€263,358
2025 · €968,150
Working capital
€2.1m▼ 40.3%
2023 · €3.5m
Trend over the years
2022 to 2026, 5 financial years 2018 to 2026, 9 financial years
The operating result stays negative: a loss of €1,086 in 2026 against €1,053 in 2025; the loss grows.
What the company sold each financial year and what was left of it. A loss stands below the zero line.
Operating result-€0.001m
2026
Net result-€0.3m
2026
What the company owns (total assets), how much of it is its own (equity) and how much it owes.
Total assets€7.5m
2026
Equity€7.5m
2026
Debt€0.09m
2025
Short-term assets minus short-term debts. Above zero the company can pay its bills in the short term.
Working capital€2.1m
2024
Use the arrow keys on the chart for the figures per year.
Every figure with its change against the financial year before
favourable
unfavourable
Line201820192020202120222023202420252026
Operating result-€0.001m--€0.001m▲ 10.6%-€0.001m▲ 7.2%-€0.001m▼ 21.9%-€0.001m▲ 31.6%-€0.002m▼ 73.5%-€0.001m▲ 36.2%-€0.001m▼ 0.7%-€0.001m▼ 3.2%
Net result€1.7m-€0.2m▼ 91.1%€1.8m▲ 12×€0.3m▼ 83.8%€0.9m▲ 203%€0.4m▼ 51.2%€0.2m▼ 48.6%€1.0m▲ 339%-€0.3m
Equity€3.4m-€3.5m▲ 3.5%€5.3m▲ 49.8%€5.5m▲ 4.7%€6.4m▲ 15.0%€6.7m▲ 5.9%€6.9m▲ 2.4%€7.8m▲ 13.1%€7.5m▼ 4.3%
Total assets€3.4m-€3.6m▲ 3.6%€5.3m▲ 49.3%€5.6m▲ 4.7%€6.4m▲ 15.0%€6.8m▲ 5.9%€7.0m▲ 2.5%€7.9m▲ 13.4%€7.5m▼ 5.4%
Debt€0.03m-€0.04m▲ 17.5%€0.04m▲ 9.4%€0.04m▲ 3.9%€0.05m▲ 10.1%€0.05m▲ 10.2%€0.06m▲ 11.1%€0.09m▲ 51.5%
Working capital€0.2m-€0.2m▼ 17.4%€1.5m▲ 779%€2.2m▲ 43.4%€5.6m▲ 160%€3.5m▼ 38.3%€2.1m▼ 40.3%
Why a figure moved sharply
- 2023 Net result -51% on 2022. This financial year ran 6 months, the previous one 12.
Balance-sheet composition
2026 in colour, 2025 as the grey bar beneath
Assets €7.5m
Fixed assets
€5.5m ▼ 7.2%
Current assets
€2.0m ▼ 0.2%
Key figures and ratios
Solvency
100.0%▲
2025 · 98.9%
ROE
-3.5%▼
2025 · 12.4%
ROA
-3.5%▼
2025 · 12.3%
Income taxes
€70,479▼
2025 · €99,397
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|---|---|---|---|---|---|
| Other operating charges640/8 | - | - | - | €0.001m | €0.001m | €156 | €0.001m | €0.001m | €0.001m | ▲ 3.2% |
| Gross operating margin9900 | - | - | - | - | - | -€0.001m | - | - | - | - |
| Operating profit (loss)9901 | -€0.001m | -€0.001m | -€0.001m | -€0.001m | -€0.001m | -€0.002m | -€0.001m | -€0.001m | -€0.001m | ▼ 3.2% |
| Financial income75/76B | - | - | - | €0.4m | €0.9m | €0.5m | €1.0m | €1.5m | €0.4m | ▼ 71.8% |
| Recurring financial income75 | €0.4m | €0.2m | €0.5m | €0.3m | €0.3m | €0.5m | €0.5m | €0.8m | €0.4m | ▼ 47.4% |
| Non-recurring financial income76B | - | - | - | €0.1m | €0.7m | - | €0.5m | €0.7m | - | - |
| Financial charges65/66B | - | - | - | €0.02m | €0.04m | €0.01m | €0.7m | €0.5m | €0.6m | ▲ 35.5% |
| Recurring financial charges65 | €0.006m | €0.001m | €0.01m | €0.02m | €0.04m | €0.01m | €0.02m | €0.04m | €0.02m | ▼ 42.3% |
| Non-recurring financial charges66B | - | - | - | €0.001m | - | - | €0.7m | €0.4m | €0.6m | ▲ 42.6% |
| Profit (loss) for the period before taxes9903 | €1.7m | €0.2m | €1.8m | €0.3m | €0.9m | €0.4m | €0.3m | €1.1m | -€0.2m | - |
| Income taxes67/77 | €194 | €0.002m | - | €0.06m | €0.02m | €0.02m | €0.09m | €0.1m | €0.07m | ▼ 29.1% |
| Profit (loss) for the period9904 | €1.7m | €0.2m | €1.8m | €0.3m | €0.9m | €0.4m | €0.2m | €1.0m | -€0.3m | - |
| Profit (loss) for the period to be appropriated9905 | €1.7m | €0.2m | €1.8m | €0.3m | €0.9m | €0.4m | €0.2m | €1.0m | -€0.3m | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Total assets20/58 | €3.4m | €3.6m | €5.3m | €5.6m | €6.4m | €6.8m | €7.0m | €7.9m | €7.5m | ▼ 5.4% |
| Fixed assets21/28 | €3.2m | €3.4m | €3.8m | €3.4m | €0.8m | €3.3m | €4.8m | €5.9m | €5.5m | ▼ 7.2% |
| Financial fixed assets28 | €3.2m | €3.4m | €3.8m | €3.4m | €0.8m | €3.3m | €4.8m | €5.9m | €5.5m | ▼ 7.2% |
| Current assets29/58 | €0.2m | €0.2m | €1.5m | €2.2m | €5.6m | €3.5m | €2.1m | €2.0m | €2.0m | ▼ 0.2% |
| Amounts receivable within one year40/41 | €0.07m | €0.07m | €0.3m | €0.2m | €0.1m | €0.2m | €0.2m | €0.09m | €0.09m | ▼ 0.7% |
| Other amounts receivable41 | - | - | - | €0.2m | €0.1m | €0.2m | €0.2m | €0.09m | €0.09m | ▼ 0.7% |
| Current investments50/53 | - | - | €0.3m | €1.3m | €2.2m | €2.0m | €1.8m | €1.5m | €1.7m | ▲ 16.2% |
| Cash at bank and in hand54/58 | €0.2m | €0.1m | €0.9m | €0.7m | €3.3m | €1.3m | €0.1m | €0.4m | €0.2m | ▼ 56.4% |
| Equity and liabilities | ||||||||||
| Total equity and liabilities10/49 | €3.4m | €3.6m | €5.3m | €5.6m | €6.4m | €6.8m | €7.0m | €7.9m | €7.5m | ▼ 5.4% |
| Equity10/15 | €3.4m | €3.5m | €5.3m | €5.5m | €6.4m | €6.7m | €6.9m | €7.8m | €7.5m | ▼ 4.3% |
| Contributions10/11 | €0.8m | €0.8m | €0.8m | €0.8m | €0.8m | €0.8m | €0.8m | €0.8m | €0.8m | = |
| Capital10 | - | - | - | €0.8m | €0.8m | €0.8m | €0.8m | €0.8m | €0.8m | = |
| Issued capital100 | - | - | - | €0.8m | €0.8m | €0.8m | €0.8m | €0.8m | €0.8m | = |
| Reserves13 | €0.08m | €0.08m | €0.08m | €0.08m | €0.08m | €0.08m | €0.08m | €0.08m | €0.08m | = |
| Non-distributable reserves130/1 | - | - | - | €0.08m | €0.08m | €0.08m | €0.08m | €0.08m | €0.08m | = |
| Legal reserve130 | - | - | - | €0.08m | €0.08m | €0.08m | €0.08m | €0.08m | €0.08m | = |
| Profit (loss) carried forward14 | €2.6m | €2.7m | €4.5m | €4.7m | €5.5m | €5.9m | €6.1m | €7.0m | €6.6m | ▼ 4.8% |
| Amounts payable17/49 | €0.03m | €0.04m | €0.04m | €0.04m | €0.05m | €0.05m | €0.06m | €0.09m | - | - |
| Amounts payable within one year42/48 | €0.03m | €0.04m | €0.04m | €0.04m | €0.05m | €0.05m | €0.06m | - | - | - |
| Other amounts payable47/48 | - | - | - | €0.04m | €0.05m | €0.05m | €0.06m | - | - | - |
| Accrued charges and deferred income492/3 | - | - | - | - | - | - | - | €0.09m | - | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 | Change |
|---|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €1.7m | €0.2m | €1.8m | €0.3m | €0.9m | €0.4m | €0.2m | €1.0m | -€0.3m | - |
| Operating cash flow (approximation) | €1.7m | €0.2m | €1.8m | €0.3m | €0.9m | €0.4m | €0.2m | €1.0m | -€0.3m | - |
| Investment in fixed assets (approximation) | - | -€0.2m | -€0.4m | €0.4m | €2.6m | -€2.5m | -€1.6m | -€1.1m | €0.4m | - |
| Change in cash | - | -€0.03m | €0.7m | -€0.2m | €2.6m | -€2.0m | -€1.2m | €0.3m | -€0.2m | - |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Latest 10 of 20 filings with the National Bank
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 30-06-2026 | full format | 24-09-2026 | 2026-00522415 |
| 30-06-2025 | abbreviated format | 23-10-2025 | 2025-00548175 |
| 30-06-2024 | abbreviated format | 18-09-2024 | 2024-00464431 |
| 30-06-2023 | abbreviated format | 25-10-2023 | 2023-00492021 |
| 31-12-2022 | abbreviated format | 10-05-2023 | 2023-00084429 |
| 31-12-2021 | abbreviated format | 25-05-2022 | 2022-20034689 |
| 31-12-2020 | abbreviated format | 25-05-2021 | 2021-15000337 |
| 31-12-2019 | abbreviated format | 08-05-2020 | 2020-11700194 |
| 31-12-2018 | abbreviated format | 24-05-2019 | 2019-14200543 |
| 31-12-2017 | abbreviated format | 11-05-2018 | 2018-12700084 |
Public contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.