valantic CPT: 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.
What changed
valantic CPT
NACE 62.100, Computer programming
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€658,497
2024 · €181,888-€840,385
Equity
€1.2m
2024 · €1.9m-€658,497
Cash
€487,086
2024 · €1.3m-€820,999
Balance sheet total
€8.3m
2024 · €9.5m-€1.2m
Largest movements
Assets
- Cash -€820,999
down €820,999 (-62.8%), from €1.3m to €487,086
mainly Debts after one year (-€663,615) and Net result for the year (-€658,497)
- Receivables within one year -€397,648
down €397,648 (-17.2%), from €2.3m to €1.9m
of which Other amounts receivable: -€278,588
Equity and liabilities
- Debts after one year -€663,615
down €663,615 (-11.8%), from €5.6m to €5.0m
- Profit (loss) carried forward -€658,497
new in 2025: -€658,497
- Trade debts +€124,060
up €124,060 (+16.1%), from €769,690 to €893,751
Income statement
- Gross operating margin -€1.7m
down €1.7m (-29.8%), from €5.8m to €4.1m
- Financial income +€402,656
up €402,656 (+97886.5%), from €411 to €403,068
- Staff costs -€342,063
down €342,063 (-7.2%), from €4.7m to €4.4m
- Taxes -€150,000
no longer reported in 2025 (was €150,000)
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
€181,888
Gross operating margin
-€1.7m
Staff costs
+€342,063
Depreciation
+€3,767
Other operating charges
-€26,708
Other operating items
-€7,168
Financial income
+€402,656
Financial charges
+€26,206
Taxes
+€150,000
Result 2025
-€658,497
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
-€158,357
Investment
+€974
Financing
-€663,615
Cash 2024
€1.3m
From operations (derived)
-€158,357
Net result for the year
-€658,497
Depreciation
+€31,549
Stocks and contracts
-€93,710
Receivables within one year
+€397,648
Deferred charges and accrued income
+€22,705
Trade debts
+€124,060
Tax, wage and social debts
-€36,092
Advances received
+€80,571
Other debts
-€26,590
Investment (derived)
+€974
Investment in fixed assets (net)
+€974
Financing
-€663,615
Debts after one year
-€663,615
Cash 2025
€487,086
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,465,371 | €8,285,207 | -€1.2m | -12.5% |
| Fixed assets | 21/28 | €5,722,676 | €5,690,153 | -€32,523 | -0.6% |
| Tangible fixed assets | 22/27 | €81,939 | €49,388 | -€32,551 | -39.7% |
| Plant, machinery and equipment | 23 | €20,650 | €18,503 | -€2,147 | -10.4% |
| Furniture and vehicles | 24 | €61,289 | €30,885 | -€30,404 | -49.6% |
| Financial fixed assets | 28 | €5,640,737 | €5,640,765 | +€28 | 0.0% |
| Current assets | 29/58 | €3,742,695 | €2,595,054 | -€1.1m | -30.7% |
| Stocks and contracts in progress | 3 | €67,215 | €160,925 | +€93,710 | +139.4% |
| Contracts in progress | 37 | €67,215 | €160,925 | +€93,710 | +139.4% |
| Amounts receivable within one year | 40/41 | €2,315,705 | €1,918,057 | -€397,648 | -17.2% |
| Trade receivables | 40 | €2,037,117 | €1,918,057 | -€119,059 | -5.8% |
| Other amounts receivable | 41 | €278,588 | - | -€278,588 | |
| Cash at bank and in hand | 54/58 | €1,308,084 | €487,086 | -€820,999 | -62.8% |
| Deferred charges and accrued income | 490/1 | €51,690 | €28,985 | -€22,705 | -43.9% |
| Total equity and liabilities | 10/49 | €9,465,371 | €8,285,207 | -€1.2m | -12.5% |
| Equity | 10/15 | €1,865,280 | €1,206,782 | -€658,497 | -35.3% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Contributions outside capital | 11 | - | €6,300 | +€6,300 | |
| Other | 1109/19 | - | €6,300 | +€6,300 | |
| Reserves | 13 | €1,858,980 | €1,858,980 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,857,120 | €1,857,120 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€658,497 | -€658,497 | |
| Amounts payable | 17/49 | €7,600,091 | €7,078,425 | -€521,666 | -6.9% |
| Amounts payable after more than one year | 17 | €5,636,687 | €4,973,072 | -€663,615 | -11.8% |
| Financial debts | 170/4 | €5,636,687 | €4,973,072 | -€663,615 | -11.8% |
| Amounts payable within one year | 42/48 | €1,963,404 | €2,105,353 | +€141,949 | +7.2% |
| Trade debts | 44 | €769,690 | €893,751 | +€124,060 | +16.1% |
| Suppliers | 440/4 | €769,690 | €893,751 | +€124,060 | +16.1% |
| Advances received on contracts in progress | 46 | €99,507 | €180,078 | +€80,571 | +81.0% |
| Taxes, remuneration and social security | 45 | €727,822 | €691,730 | -€36,092 | -5.0% |
| Taxes | 450/3 | €53,738 | €125,586 | +€71,849 | +133.7% |
| Remuneration and social security | 454/9 | €674,084 | €566,143 | -€107,941 | -16.0% |
| Other amounts payable | 47/48 | €366,385 | €339,795 | -€26,590 | -7.3% |
| Non-recurring operating income | 76A | €39,711 | €32,478 | -€7,234 | -18.2% |
| Remuneration, social security and pensions | 62 | €4,736,214 | €4,394,152 | -€342,063 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,316 | €31,549 | -€3,767 | -10.7% |
| Other operating charges | 640/8 | €330,901 | €357,608 | +€26,708 | +8.1% |
| Non-recurring operating charges | 66A | €788 | €7,956 | +€7,168 | +910.0% |
| Gross operating margin | 9900 | €5,802,392 | €4,071,190 | -€1.7m | -29.8% |
| Operating profit (loss) | 9901 | €699,174 | -€720,074 | -€1.4m | |
| Financial income | 75/76B | €411 | €403,068 | +€402,656 | +97886.5% |
| Recurring financial income | 75 | €411 | €403,068 | +€402,656 | +97886.5% |
| Financial charges | 65/66B | €367,697 | €341,491 | -€26,206 | -7.1% |
| Recurring financial charges | 65 | €367,697 | €341,491 | -€26,206 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €331,888 | -€658,497 | -€990,385 | |
| Income taxes | 67/77 | €150,000 | - | -€150,000 | |
| Profit (loss) for the period | 9904 | €181,888 | -€658,497 | -€840,385 | |
| Profit (loss) for the period to be appropriated | 9905 | €181,888 | -€658,497 | -€840,385 |
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 11 October 2026 via checked.be.