ELEVAGE DE LA VALLEE: 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.
ELEVAGE DE LA VALLEE
Largest movements
- Stocks and contracts +€46,425
up €46,425 (+143%), from €32,449 to €78,873
- Tangible fixed assets -€41,805
down €41,805 (-17.0%), from €245,494 to €203,689
of which Plant, machinery and equipment: -€26,679
- Receivables within one year -€4,351
down €4,351 (-43.1%), from €10,100 to €5,749
- Cash -€3,940
down €3,940 (-40.4%), from €9,749 to €5,809
mainly Stocks and contracts (-€46,425) and Trade debts (-€27,339)
- Other debts +€27,901
up €27,901 (+10.9%), from €255,119 to €283,020
- Trade debts -€27,339
down €27,339 (-54.5%), from €50,143 to €22,803
- Gross operating margin -€15,486
down €15,486 (-13.3%), from €116,256 to €100,770
- Other operating charges +€4,900
up €4,900 (+774%), from €633 to €5,533
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 | €297,916 | €294,296 | -€3,619 | -1.2% |
| Fixed assets | 21/28 | €245,494 | €203,689 | -€41,805 | -17.0% |
| Tangible fixed assets | 22/27 | €245,494 | €203,689 | -€41,805 | -17.0% |
| Land and buildings | 22 | €74,013 | €64,768 | -€9,244 | -12.5% |
| Plant, machinery and equipment | 23 | €157,094 | €130,415 | -€26,679 | -17.0% |
| Furniture and vehicles | 24 | €14,387 | €8,505 | -€5,882 | -40.9% |
| Current assets | 29/58 | €52,421 | €90,607 | +€38,186 | +72.8% |
| Stocks and contracts in progress | 3 | €32,449 | €78,873 | +€46,425 | +143% |
| Stocks | 30/36 | €32,449 | €78,873 | +€46,425 | +143% |
| Amounts receivable within one year | 40/41 | €10,100 | €5,749 | -€4,351 | -43.1% |
| Trade receivables | 40 | €10,100 | €5,749 | -€4,351 | -43.1% |
| Cash at bank and in hand | 54/58 | €9,749 | €5,809 | -€3,940 | -40.4% |
| Deferred charges and accrued income | 490/1 | €124 | €176 | +€52 | +42.4% |
| Total equity and liabilities | 10/49 | €297,916 | €294,296 | -€3,619 | -1.2% |
| Equity | 10/15 | -€17,346 | -€20,012 | -€2,665 | -15.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,346 | -€25,012 | -€2,665 | -11.9% |
| Amounts payable | 17/49 | €315,262 | €314,308 | -€954 | -0.3% |
| Amounts payable within one year | 42/48 | €315,262 | €314,308 | -€954 | -0.3% |
| Trade debts | 44 | €50,143 | €22,803 | -€27,339 | -54.5% |
| Suppliers | 440/4 | €50,143 | €22,803 | -€27,339 | -54.5% |
| Taxes, remuneration and social security | 45 | €10,000 | €8,485 | -€1,515 | -15.1% |
| Taxes | 450/3 | €5,371 | €3,022 | -€2,349 | -43.7% |
| Remuneration and social security | 454/9 | €4,629 | €5,463 | +€834 | +18.0% |
| Other amounts payable | 47/48 | €255,119 | €283,020 | +€27,901 | +10.9% |
| Remuneration, social security and pensions | 62 | €55,937 | €55,959 | +€22 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,864 | €42,217 | +€353 | +0.8% |
| Other operating charges | 640/8 | €633 | €5,533 | +€4,900 | +774% |
| Gross operating margin | 9900 | €116,256 | €100,770 | -€15,486 | -13.3% |
| Operating profit (loss) | 9901 | €17,823 | -€2,938 | -€20,761 | |
| Financial income | 75/76B | €1,240 | €431 | -€809 | -65.2% |
| Recurring financial income | 75 | €1,240 | €181 | -€1,059 | -85.4% |
| Non-recurring financial income | 76B | - | €250 | +€250 | |
| Financial charges | 65/66B | €279 | €158 | -€121 | -43.3% |
| Recurring financial charges | 65 | €279 | €158 | -€121 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | €18,784 | -€2,665 | -€21,449 | |
| Profit (loss) for the period | 9904 | €18,784 | -€2,665 | -€21,449 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,784 | -€2,665 | -€21,449 |
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 27 October 2026 via checked.be.