VAL DE LA CAMBRE: 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.
VAL DE LA CAMBRE
Largest movements
- Tangible fixed assets -€22,418
down €22,418 (-4.0%), from €559,636 to €537,218
of which Land and buildings: -€17,674
- Receivables within one year +€12,820
up €12,820 (+347%), from €3,700 to €16,520
of which Other amounts receivable: +€12,820
- Debts after one year -€9,903
down €9,903 (-3.1%), from €316,243 to €306,340
- Gross operating margin +€4,642
up €4,642 (+20.7%), from €22,443 to €27,085
- Financial charges -€2,747
down €2,747 (-34.8%), from €7,886 to €5,139
of which Financial charges: -€2,747
- Depreciation +€509
up €509 (+2.3%), from €21,909 to €22,418
- Other operating charges +€464
new in 2025: €464
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 | €570,582 | €559,728 | -€10,854 | -1.9% |
| Fixed assets | 21/28 | €565,626 | €543,208 | -€22,418 | -4.0% |
| Tangible fixed assets | 22/27 | €559,636 | €537,218 | -€22,418 | -4.0% |
| Land and buildings | 22 | €495,627 | €477,952 | -€17,674 | -3.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,664 | €509 | -€1,155 | -69.4% |
| Other tangible fixed assets | 26 | €62,345 | €58,756 | -€3,589 | -5.8% |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €5,990 | €5,990 | = | 0.0% |
| Current assets | 29/58 | €4,956 | €16,520 | +€11,564 | +233% |
| Amounts receivable within one year | 40/41 | €3,700 | €16,520 | +€12,820 | +347% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,700 | €16,520 | +€12,820 | +347% |
| Cash at bank and in hand | 54/58 | €1,256 | €0 | -€1,256 | -100% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €570,582 | €559,728 | -€10,854 | -1.9% |
| Equity | 10/15 | €244,635 | €243,699 | -€936 | -0.4% |
| Contributions | 10/11 | €182,000 | €182,000 | = | 0.0% |
| Capital | 10 | €182,000 | €182,000 | = | 0.0% |
| Issued capital | 100 | €182,000 | €182,000 | = | 0.0% |
| Revaluation surpluses | 12 | €405,000 | €405,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€342,365 | -€343,301 | -€936 | -0.3% |
| Amounts payable | 17/49 | €325,947 | €316,029 | -€9,918 | -3.0% |
| Amounts payable after more than one year | 17 | €316,243 | €306,340 | -€9,903 | -3.1% |
| Financial debts | 170/4 | €316,243 | €306,340 | -€9,903 | -3.1% |
| Amounts payable within one year | 42/48 | €9,704 | €9,689 | -€15 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €9,704 | €9,667 | -€37 | -0.4% |
| Financial debts | 43 | €0 | €22 | +€22 | |
| Credit institutions | 430/8 | €0 | €22 | +€22 | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,909 | €22,418 | +€509 | +2.3% |
| Other operating charges | 640/8 | - | €464 | +€464 | |
| Gross operating margin | 9900 | €22,443 | €27,085 | +€4,642 | +20.7% |
| Operating profit (loss) | 9901 | €534 | €4,203 | +€3,669 | +687% |
| Financial income | 75/76B | €211 | €0 | -€211 | -100% |
| Recurring financial income | 75 | €211 | €0 | -€211 | -100% |
| Non-recurring financial income | 76B | €0 | €0 | = | |
| Financial charges | 65/66B | €7,886 | €5,139 | -€2,747 | -34.8% |
| Recurring financial charges | 65 | €7,886 | €5,139 | -€2,747 | -34.8% |
| Non-recurring financial charges | 66B | €0 | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | -€7,140 | -€936 | +€6,204 | +86.9% |
| Profit (loss) for the period | 9904 | -€7,140 | -€936 | +€6,204 | +86.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,140 | -€936 | +€6,204 | +86.9% |
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 30 October 2026 via checked.be.