De Valleye: 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.
De Valleye
Largest movements
- Tangible fixed assets +€8,132
up €8,132 (+8.0%), from €101,094 to €109,227
- Receivables within one year +€7,732
up €7,732 (+4.6%), from €167,826 to €175,557
of which Other amounts receivable: +€7,904
- Profit (loss) carried forward +€19,232
up €19,232 (+3.6%), from €534,941 to €554,174
- Gross operating margin -€24,014
down €24,014 (-60.1%), from €39,968 to €15,954
- Taxes -€4,660
down €4,660 (-42.4%), from €11,000 to €6,340
- Financial income +€3,573
up €3,573 (+26.3%), from €13,601 to €17,174
- Financial charges -€1,741
down €1,741 (-96.0%), from €1,814 to €73
- Depreciation +€1,169
up €1,169 (+48.9%), from €2,390 to €3,559
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 | €684,119 | €697,215 | +€13,096 | +1.9% |
| Fixed assets | 21/28 | €101,318 | €109,450 | +€8,132 | +8.0% |
| Tangible fixed assets | 22/27 | €101,094 | €109,227 | +€8,132 | +8.0% |
| Land and buildings | 22 | €101,094 | €109,227 | +€8,132 | +8.0% |
| Financial fixed assets | 28 | €223 | €223 | = | 0.0% |
| Current assets | 29/58 | €582,802 | €587,765 | +€4,963 | +0.9% |
| Amounts receivable after more than one year | 29 | €400,000 | €400,000 | = | 0.0% |
| Other amounts receivable | 291 | €400,000 | €400,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €167,826 | €175,557 | +€7,732 | +4.6% |
| Trade receivables | 40 | €172 | - | -€172 | |
| Other amounts receivable | 41 | €167,654 | €175,557 | +€7,904 | +4.7% |
| Cash at bank and in hand | 54/58 | €13,841 | €10,758 | -€3,084 | -22.3% |
| Deferred charges and accrued income | 490/1 | €1,135 | €1,450 | +€315 | +27.8% |
| Total equity and liabilities | 10/49 | €684,119 | €697,215 | +€13,096 | +1.9% |
| Equity | 10/15 | €671,283 | €690,515 | +€19,232 | +2.9% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €12,395 | €12,395 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,395 | €12,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | €534,941 | €554,174 | +€19,232 | +3.6% |
| Amounts payable | 17/49 | €12,836 | €6,700 | -€6,137 | -47.8% |
| Amounts payable within one year | 42/48 | €11,167 | €6,700 | -€4,467 | -40.0% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €11,000 | €6,300 | -€4,700 | -42.7% |
| Taxes | 450/3 | €11,000 | €6,300 | -€4,700 | -42.7% |
| Other amounts payable | 47/48 | €167 | - | -€167 | |
| Accrued charges and deferred income | 492/3 | €1,669 | - | -€1,669 | |
| Non-recurring operating income | 76A | €33,516 | - | -€33,516 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,390 | €3,559 | +€1,169 | +48.9% |
| Other operating charges | 640/8 | €3,743 | €3,860 | +€117 | +3.1% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €39,968 | €15,954 | -€24,014 | -60.1% |
| Operating profit (loss) | 9901 | €33,835 | €8,471 | -€25,364 | -75.0% |
| Financial income | 75/76B | €13,601 | €17,174 | +€3,573 | +26.3% |
| Recurring financial income | 75 | €13,601 | €17,174 | +€3,573 | +26.3% |
| Financial charges | 65/66B | €1,814 | €73 | -€1,741 | -96.0% |
| Recurring financial charges | 65 | €1,814 | €73 | -€1,741 | -96.0% |
| Profit (loss) for the period before taxes | 9903 | €45,622 | €25,572 | -€20,050 | -43.9% |
| Income taxes | 67/77 | €11,000 | €6,340 | -€4,660 | -42.4% |
| Profit (loss) for the period | 9904 | €34,622 | €19,232 | -€15,390 | -44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,622 | €19,232 | -€15,390 | -44.5% |
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 3 October 2026 via checked.be.