Le Val d'Orbais: 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.
What changed
Le Val d'Orbais
NACE 87.301, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€5,676
2024 · -€208,733+€214,410
Equity
€7.4m
2024 · €7.9m-€533,671
Cash
€178,012
2024 · €374,866-€196,854
Balance sheet total
€22.6m
2024 · €24.1m-€1.5m
Largest movements
Assets
- Tangible fixed assets -€976,351
down €976,351 (-6.3%), from €15.5m to €14.6m
of which Land and buildings: -€831,460
- Receivables after one year -€464,942
down €464,942 (-6.3%), from €7.4m to €7.0m
- Receivables within one year +€286,853
up €286,853 (+48.4%), from €592,532 to €879,385
Equity and liabilities
- Debts after one year -€1.0m
down €1.0m (-6.9%), from €14.7m to €13.7m
- Investment grants -€539,347
down €539,347 (-6.4%), from €8.4m to €7.9m
Income statement
- Turnover +€627,218
up €627,218 (+11.8%), from €5.3m to €6.0m
- Staff costs +€315,352
up €315,352 (+9.0%), from €3.5m to €3.8m
- Other operating income -€87,691
down €87,691 (-26.4%), from €332,236 to €244,546
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.
Result 2024
-€208,733
Turnover
+€627,218
Other operating income
-€87,691
Goods and materials
+€22,918
Services and other goods
+€17,906
Staff costs
-€315,352
Depreciation
-€13,083
Other operating charges
+€2,806
Other operating items
-€26,123
Financial income
-€9,708
Financial charges
-€4,483
Result 2025
€5,676
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.
From operations
+€1.4m
Investment
-€18,085
Financing
-€1.5m
Cash 2024
€374,866
From operations (derived)
+€1.4m
Net result for the year
+€5,676
Depreciation
+€994,436
Receivables after one year
+€464,942
Receivables within one year
-€286,853
Deferred charges and accrued income
+€115,106
Debts within one year
-€32,111
Accrued charges and deferred income
+€108,400
Investment (derived)
-€18,085
Investment in fixed assets (net)
-€18,085
Financing
-€1.5m
Debts after one year
-€1.0m
Contributions, distributions and other
-€539,347
Cash 2025
€178,012
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,103,651 | €22,637,251 | -€1.5m | -6.1% |
| Fixed assets | 21/28 | €15,540,812 | €14,564,461 | -€976,351 | -6.3% |
| Tangible fixed assets | 22/27 | €15,540,812 | €14,564,461 | -€976,351 | -6.3% |
| Land and buildings | 22 | €14,622,289 | €13,790,829 | -€831,460 | -5.7% |
| Plant, machinery and equipment | 23 | €345,794 | €289,449 | -€56,346 | -16.3% |
| Furniture and vehicles | 24 | €572,729 | €484,184 | -€88,545 | -15.5% |
| Current assets | 29/58 | €8,562,839 | €8,072,790 | -€490,049 | -5.7% |
| Amounts receivable after more than one year | 29 | €7,423,289 | €6,958,347 | -€464,942 | -6.3% |
| Other amounts receivable | 291 | €7,423,289 | €6,958,347 | -€464,942 | -6.3% |
| Amounts receivable within one year | 40/41 | €592,532 | €879,385 | +€286,853 | +48.4% |
| Trade receivables | 40 | €592,532 | €879,385 | +€286,853 | +48.4% |
| Cash at bank and in hand | 54/58 | €374,866 | €178,012 | -€196,854 | -52.5% |
| Deferred charges and accrued income | 490/1 | €172,152 | €57,046 | -€115,106 | -66.9% |
| Total equity and liabilities | 10/49 | €24,103,651 | €22,637,251 | -€1.5m | -6.1% |
| Equity | 10/15 | €7,918,531 | €7,384,861 | -€533,671 | -6.7% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€991,606 | -€985,930 | +€5,676 | +0.6% |
| Investment grants | 15 | €8,410,138 | €7,870,791 | -€539,347 | -6.4% |
| Amounts payable | 17/49 | €16,185,120 | €15,252,390 | -€932,729 | -5.8% |
| Amounts payable after more than one year | 17 | €14,667,012 | €13,657,995 | -€1.0m | -6.9% |
| Financial debts | 170/4 | €14,667,012 | €13,657,995 | -€1.0m | -6.9% |
| Credit institutions | 173 | €7,243,723 | €6,699,648 | -€544,075 | -7.5% |
| Other loans | 174 | €7,423,289 | €6,958,347 | -€464,942 | -6.3% |
| Amounts payable within one year | 42/48 | €1,482,477 | €1,450,365 | -€32,111 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €522,064 | €544,075 | +€22,011 | +4.2% |
| Financial debts | 43 | - | €102,406 | +€102,406 | |
| Credit institutions | 430/8 | - | €102,406 | +€102,406 | |
| Trade debts | 44 | €423,020 | €295,530 | -€127,490 | -30.1% |
| Suppliers | 440/4 | €423,020 | €295,530 | -€127,490 | -30.1% |
| Taxes, remuneration and social security | 45 | €535,502 | €508,355 | -€27,147 | -5.1% |
| Taxes | 450/3 | €41,419 | €33,830 | -€7,589 | -18.3% |
| Remuneration and social security | 454/9 | €494,083 | €474,525 | -€19,559 | -4.0% |
| Accrued charges and deferred income | 492/3 | €35,630 | €144,030 | +€108,400 | +304.2% |
| Operating income | 70/76A | €5,675,031 | €6,269,301 | +€594,269 | +10.5% |
| Turnover | 70 | €5,331,408 | €5,958,626 | +€627,218 | +11.8% |
| Other operating income | 74 | €332,236 | €244,546 | -€87,691 | -26.4% |
| Non-recurring operating income | 76A | €11,387 | €66,129 | +€54,742 | +480.7% |
| Operating charges | 60/66A | €6,270,716 | €6,636,386 | +€365,669 | +5.8% |
| Goods for resale, raw materials and consumables | 60 | €459,414 | €436,495 | -€22,918 | -5.0% |
| Purchases | 600/8 | €459,414 | €436,495 | -€22,918 | -5.0% |
| Services and other goods | 61 | €1,139,831 | €1,121,925 | -€17,906 | -1.6% |
| Remuneration, social security and pensions | 62 | €3,518,010 | €3,833,361 | +€315,352 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €981,353 | €994,436 | +€13,083 | +1.3% |
| Other operating charges | 640/8 | €154,581 | €151,775 | -€2,806 | -1.8% |
| Non-recurring operating charges | 66A | €17,529 | €98,393 | +€80,865 | +461.3% |
| Operating profit (loss) | 9901 | -€595,685 | -€367,085 | +€228,600 | +38.4% |
| Financial income | 75/76B | €645,027 | €635,319 | -€9,708 | -1.5% |
| Recurring financial income | 75 | €645,027 | €635,319 | -€9,708 | -1.5% |
| Income from current assets | 751 | €105,680 | €95,972 | -€9,708 | -9.2% |
| Other financial income | 752/9 | €539,347 | €539,347 | = | 0.0% |
| Financial charges | 65/66B | €258,075 | €262,558 | +€4,483 | +1.7% |
| Recurring financial charges | 65 | €258,075 | €262,558 | +€4,483 | +1.7% |
| Debt charges | 650 | €258,058 | €262,391 | +€4,332 | +1.7% |
| Other financial charges | 652/9 | €17 | €167 | +€150 | +885.4% |
| Profit (loss) for the period before taxes | 9903 | -€208,733 | €5,676 | +€214,410 | |
| Profit (loss) for the period | 9904 | -€208,733 | €5,676 | +€214,410 | |
| Profit (loss) for the period to be appropriated | 9905 | -€208,733 | €5,676 | +€214,410 |
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 30 September 2026 via checked.be.