VALAURBEN: 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
VALAURBEN
NACE 86.995, Nutrition and dietetics services
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€582,157
2024 · €563,210+€18,947
Equity
€3.8m
2024 · €3.2m+€582,157
Cash
€222,106
2024 · €130,005+€92,101
Balance sheet total
€9.4m
2024 · €9.4m+€68,707
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Reserves +€582,157
up €582,157 (+18.4%), from €3.2m to €3.7m
of which Distributable reserves: +€582,157
- Debts after one year -€359,483
down €359,483 (-25.2%), from €1.4m to €1.1m
- Current portion of long-term debt -€212,412
down €212,412 (-36.8%), from €576,840 to €364,428
- Short-term financial debts +€97,264
up €97,264 (+39.9%), from €243,975 to €341,240
of which Other loans: +€65,832
Income statement
- Financial charges -€16,875
down €16,875 (-11.9%), from €142,023 to €125,148
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
€563,210
Services and other goods
+€811
Other operating charges
-€42
Financial income
+€7,913
Financial charges
+€16,875
Taxes
-€6,610
Result 2025
€582,157
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
+€566,732
Investment
€0
Financing
-€474,631
Cash 2024
€130,005
From operations (derived)
+€566,732
Net result for the year
+€582,157
Receivables within one year
+€23,359
Deferred charges and accrued income
+€34
Tax, wage and social debts
+€29,181
Other debts
-€68,000
Financing
-€474,631
Debts after one year
-€359,483
Current portion of long-term debt
-€212,412
Short-term financial debts
+€97,264
Cash 2025
€222,106
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,356,851 | €9,425,558 | +€68,707 | +0.7% |
| Fixed assets | 21/28 | €9,173,169 | €9,173,169 | = | 0.0% |
| Financial fixed assets | 28 | €9,173,169 | €9,173,169 | = | 0.0% |
| Affiliated companies | 280/1 | €8,968,367 | €8,968,367 | = | 0.0% |
| Participating interests | 280 | €8,968,367 | €8,968,367 | = | 0.0% |
| Other financial fixed assets | 284/8 | €204,802 | €204,802 | = | 0.0% |
| Shares | 284 | €204,802 | €204,802 | = | 0.0% |
| Current assets | 29/58 | €183,681 | €252,389 | +€68,707 | +37.4% |
| Amounts receivable within one year | 40/41 | €53,617 | €30,258 | -€23,359 | -43.6% |
| Other amounts receivable | 41 | €53,617 | €30,258 | -€23,359 | -43.6% |
| Cash at bank and in hand | 54/58 | €130,005 | €222,106 | +€92,101 | +70.8% |
| Deferred charges and accrued income | 490/1 | €59 | €25 | -€34 | -57.7% |
| Total equity and liabilities | 10/49 | €9,356,851 | €9,425,558 | +€68,707 | +0.7% |
| Equity | 10/15 | €3,220,682 | €3,802,839 | +€582,157 | +18.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €3,159,182 | €3,741,339 | +€582,157 | +18.4% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €3,153,032 | €3,735,189 | +€582,157 | +18.5% |
| Amounts payable | 17/49 | €6,136,169 | €5,622,719 | -€513,449 | -8.4% |
| Amounts payable after more than one year | 17 | €1,424,961 | €1,065,478 | -€359,483 | -25.2% |
| Financial debts | 170/4 | €1,424,961 | €1,065,478 | -€359,483 | -25.2% |
| Credit institutions | 173 | €1,424,961 | €1,065,478 | -€359,483 | -25.2% |
| Amounts payable within one year | 42/48 | €4,711,191 | €4,557,225 | -€153,966 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €576,840 | €364,428 | -€212,412 | -36.8% |
| Financial debts | 43 | €243,975 | €341,240 | +€97,264 | +39.9% |
| Credit institutions | 430/8 | €112,312 | €143,745 | +€31,433 | +28.0% |
| Other loans | 439 | €131,663 | €197,495 | +€65,832 | +50.0% |
| Taxes, remuneration and social security | 45 | €7,111 | €36,292 | +€29,181 | +410.4% |
| Taxes | 450/3 | €7,111 | €36,292 | +€29,181 | +410.4% |
| Other amounts payable | 47/48 | €3,883,265 | €3,815,265 | -€68,000 | -1.8% |
| Accrued charges and deferred income | 492/3 | €16 | €16 | = | 0.0% |
| Operating income | 70/76A | €900,000 | €900,000 | = | 0.0% |
| Turnover | 70 | €900,000 | €900,000 | = | 0.0% |
| Operating charges | 60/66A | €9,116 | €8,348 | -€768 | -8.4% |
| Services and other goods | 61 | €7,633 | €6,822 | -€811 | -10.6% |
| Other operating charges | 640/8 | €1,484 | €1,526 | +€42 | +2.9% |
| Operating profit (loss) | 9901 | €890,884 | €891,652 | +€768 | +0.1% |
| Financial income | 75/76B | €2,086 | €9,999 | +€7,913 | +379.3% |
| Recurring financial income | 75 | €2,086 | €9,999 | +€7,913 | +379.3% |
| Income from financial fixed assets | 750 | - | €9,449 | +€9,449 | |
| Income from current assets | 751 | €2,086 | €550 | -€1,536 | -73.6% |
| Financial charges | 65/66B | €142,023 | €125,148 | -€16,875 | -11.9% |
| Recurring financial charges | 65 | €142,023 | €125,148 | -€16,875 | -11.9% |
| Debt charges | 650 | €142,023 | €125,148 | -€16,875 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €750,947 | €776,503 | +€25,556 | +3.4% |
| Income taxes | 67/77 | €187,737 | €194,347 | +€6,610 | +3.5% |
| Taxes | 670/3 | €187,737 | €194,347 | +€6,610 | +3.5% |
| Profit (loss) for the period | 9904 | €563,210 | €582,157 | +€18,947 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €563,210 | €582,157 | +€18,947 | +3.4% |
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.