VALDES CONSULTING: 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.
VALDES CONSULTING
Largest movements
- Tangible fixed assets +€47,372
up €47,372 (+3,552%), from €1,334 to €48,706
of which Furniture and vehicles: +€47,846
- Receivables within one year +€31,962
up €31,962 (+129%), from €24,751 to €56,712
of which Other amounts receivable: +€30,297
- Cash +€6,799
up €6,799 (+6.8%), from €99,907 to €106,706
mainly Net result for the year (+€79,027) and Tax, wage and social debts (+€12,014)
- Profit (loss) carried forward +€79,027
up €79,027 (+126%), from €62,798 to €141,825
- Tax, wage and social debts +€12,014
up €12,014 (+38.1%), from €31,520 to €43,534
of which Taxes: +€12,014
- Other debts -€5,567
down €5,567 (-37.6%), from €14,825 to €9,258
- Taxes +€11,301
up €11,301 (+80.8%), from €13,985 to €25,286
- Gross operating margin +€7,767
up €7,767 (+7.5%), from €103,394 to €111,161
- Depreciation +€7,243
up €7,243 (+8,316%), from €87 to €7,330
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 | €129,140 | €214,153 | +€85,013 | +65.8% |
| Fixed assets | 21/28 | €1,334 | €48,706 | +€47,372 | +3,552% |
| Tangible fixed assets | 22/27 | €1,334 | €48,706 | +€47,372 | +3,552% |
| Plant, machinery and equipment | 23 | €1,334 | €860 | -€474 | -35.5% |
| Furniture and vehicles | 24 | - | €47,846 | +€47,846 | |
| Current assets | 29/58 | €127,806 | €165,447 | +€37,641 | +29.5% |
| Amounts receivable within one year | 40/41 | €24,751 | €56,712 | +€31,962 | +129% |
| Trade receivables | 40 | €24,751 | €26,415 | +€1,664 | +6.7% |
| Other amounts receivable | 41 | - | €30,297 | +€30,297 | |
| Cash at bank and in hand | 54/58 | €99,907 | €106,706 | +€6,799 | +6.8% |
| Deferred charges and accrued income | 490/1 | €3,149 | €2,029 | -€1,120 | -35.6% |
| Total equity and liabilities | 10/49 | €129,140 | €214,153 | +€85,013 | +65.8% |
| Equity | 10/15 | €81,348 | €160,375 | +€79,027 | +97.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Contributions outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Other | 1109/19 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,798 | €141,825 | +€79,027 | +126% |
| Amounts payable | 17/49 | €47,792 | €53,778 | +€5,986 | +12.5% |
| Amounts payable within one year | 42/48 | €47,792 | €53,778 | +€5,986 | +12.5% |
| Trade debts | 44 | €1,447 | €986 | -€460 | -31.8% |
| Suppliers | 440/4 | €1,447 | €986 | -€460 | -31.8% |
| Taxes, remuneration and social security | 45 | €31,520 | €43,534 | +€12,014 | +38.1% |
| Taxes | 450/3 | €28,120 | €40,134 | +€12,014 | +42.7% |
| Remuneration and social security | 454/9 | €3,400 | €3,400 | = | 0.0% |
| Other amounts payable | 47/48 | €14,825 | €9,258 | -€5,567 | -37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87 | €7,330 | +€7,243 | +8,316% |
| Other operating charges | 640/8 | €1,056 | €387 | -€669 | -63.3% |
| Gross operating margin | 9900 | €103,394 | €111,161 | +€7,767 | +7.5% |
| Operating profit (loss) | 9901 | €102,251 | €103,444 | +€1,193 | +1.2% |
| Financial income | 75/76B | €258 | €1,210 | +€952 | +369% |
| Recurring financial income | 75 | €258 | €1,210 | +€952 | +369% |
| Financial charges | 65/66B | €188 | €341 | +€153 | +81.7% |
| Recurring financial charges | 65 | €188 | €341 | +€153 | +81.7% |
| Profit (loss) for the period before taxes | 9903 | €102,321 | €104,313 | +€1,992 | +1.9% |
| Income taxes | 67/77 | €13,985 | €25,286 | +€11,301 | +80.8% |
| Profit (loss) for the period | 9904 | €88,336 | €79,027 | -€9,310 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €88,336 | €79,027 | -€9,310 | -10.5% |
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 26 October 2026 via checked.be.