VAL DE LASNE: 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 LASNE
Largest movements
- Cash +€16,765
up €16,765 (+349%), from €4,807 to €21,572
mainly Provisions (+€10,000) and Debts within one year (+€6,588)
- Receivables within one year +€7,686
up €7,686 (+28.4%), from €27,090 to €34,776
of which Trade receivables: +€4,901
- Tangible fixed assets -€6,336
down €6,336 (-13.3%), from €47,614 to €41,278
of which Furniture and vehicles: -€6,278
- Deferred charges and accrued income +€1,828
up €1,828 (+146%), from €1,256 to €3,084
- Provisions +€10,000
new in 2025: €10,000
- Debts within one year +€6,588
up €6,588 (+4.7%), from €140,202 to €146,790
of which Trade debts: +€16,579
- Profit (loss) carried forward +€3,086
up €3,086 (+5.5%), from -€56,043 to -€52,958
- Gross operating margin +€28,814
up €28,814 (+15.6%), from €184,545 to €213,360
- Write-downs -€7,393
down €7,393 (-50.4%), from €14,661 to €7,268
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 | €84,159 | €104,197 | +€20,038 | +23.8% |
| Fixed assets | 21/28 | €47,614 | €41,278 | -€6,336 | -13.3% |
| Tangible fixed assets | 22/27 | €47,614 | €41,278 | -€6,336 | -13.3% |
| Plant, machinery and equipment | 23 | €58 | - | -€58 | |
| Furniture and vehicles | 24 | €47,557 | €41,278 | -€6,278 | -13.2% |
| Current assets | 29/58 | €36,544 | €62,918 | +€26,374 | +72.2% |
| Stocks and contracts in progress | 3 | €3,392 | €3,487 | +€94 | +2.8% |
| Stocks | 30/36 | €3,392 | €3,487 | +€94 | +2.8% |
| Amounts receivable within one year | 40/41 | €27,090 | €34,776 | +€7,686 | +28.4% |
| Trade receivables | 40 | €27,090 | €31,991 | +€4,901 | +18.1% |
| Other amounts receivable | 41 | - | €2,785 | +€2,785 | |
| Cash at bank and in hand | 54/58 | €4,807 | €21,572 | +€16,765 | +349% |
| Deferred charges and accrued income | 490/1 | €1,256 | €3,084 | +€1,828 | +146% |
| Total equity and liabilities | 10/49 | €84,159 | €104,197 | +€20,038 | +23.8% |
| Equity | 10/15 | -€56,043 | -€52,958 | +€3,086 | +5.5% |
| Profit (loss) carried forward | 14 | -€56,043 | -€52,958 | +€3,086 | +5.5% |
| Provisions and deferred taxes | 16 | - | €10,000 | +€10,000 | |
| Provisions for liabilities and charges | 160/5 | - | €10,000 | +€10,000 | |
| Other liabilities and charges | 164/5 | - | €10,000 | +€10,000 | |
| Amounts payable | 17/49 | €140,202 | €147,154 | +€6,952 | +5.0% |
| Amounts payable within one year | 42/48 | €140,202 | €146,790 | +€6,588 | +4.7% |
| Trade debts | 44 | €14,030 | €30,608 | +€16,579 | +118% |
| Suppliers | 440/4 | €14,030 | €30,608 | +€16,579 | +118% |
| Taxes, remuneration and social security | 45 | €13,378 | €9,675 | -€3,703 | -27.7% |
| Remuneration and social security | 454/9 | €13,378 | €9,675 | -€3,703 | -27.7% |
| Accrued charges and deferred income | 492/3 | - | €364 | +€364 | |
| Non-recurring operating income | 76A | €1 | €8,230 | +€8,228 | +618,683% |
| Remuneration, social security and pensions | 62 | €183,374 | €184,501 | +€1,127 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,371 | €6,336 | -€35 | -0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €14,661 | €7,268 | -€7,393 | -50.4% |
| Other operating charges | 640/8 | - | €600 | +€600 | |
| Non-recurring operating charges | 66A | €1,523 | €11,441 | +€9,918 | +651% |
| Gross operating margin | 9900 | €184,545 | €213,360 | +€28,814 | +15.6% |
| Operating profit (loss) | 9901 | -€21,383 | €3,214 | +€24,596 | |
| Financial charges | 65/66B | €120 | €128 | +€9 | +7.2% |
| Recurring financial charges | 65 | €120 | €128 | +€9 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,502 | €3,086 | +€24,588 | |
| Profit (loss) for the period | 9904 | -€21,502 | €3,086 | +€24,588 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,502 | €3,086 | +€24,588 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.