Valenne 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.
Valenne Consulting
Largest movements
- Cash +€56,397
up €56,397 (+112%), from €50,491 to €106,888
mainly Other debts (+€142,074) and Net result for the year (+€47,092)
- Receivables within one year -€12,253
down €12,253 (-24.2%), from €50,550 to €38,297
of which Trade receivables: -€28,302
- Current investments -€8,330
down €8,330 (-16.7%), from €50,000 to €41,670
- Tangible fixed assets +€2,599
up €2,599 (+291%), from €894 to €3,493
of which Furniture and vehicles: +€3,266
- Other debts +€142,074
up €142,074 (+6,304%), from €2,254 to €144,328
- Reserves -€104,562
down €104,562 (-92.0%), from €113,654 to €9,092
- Financial income +€2,500
up €2,500 (+25,000,100%), from €0 to €2,500
- Financial charges +€1,004
up €1,004 (+42.1%), from €2,388 to €3,392
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 | €152,596 | €191,832 | +€39,236 | +25.7% |
| Fixed assets | 21/28 | €894 | €3,493 | +€2,599 | +291% |
| Tangible fixed assets | 22/27 | €894 | €3,493 | +€2,599 | +291% |
| Plant, machinery and equipment | 23 | €800 | €132 | -€668 | -83.5% |
| Furniture and vehicles | 24 | €95 | €3,361 | +€3,266 | +3,447% |
| Current assets | 29/58 | €151,701 | €188,339 | +€36,638 | +24.2% |
| Amounts receivable within one year | 40/41 | €50,550 | €38,297 | -€12,253 | -24.2% |
| Trade receivables | 40 | €48,872 | €20,570 | -€28,302 | -57.9% |
| Other amounts receivable | 41 | €1,677 | €17,727 | +€16,049 | +957% |
| Current investments | 50/53 | €50,000 | €41,670 | -€8,330 | -16.7% |
| Cash at bank and in hand | 54/58 | €50,491 | €106,888 | +€56,397 | +112% |
| Deferred charges and accrued income | 490/1 | €660 | €1,484 | +€824 | +125% |
| Total equity and liabilities | 10/49 | €152,596 | €191,832 | +€39,236 | +25.7% |
| Equity | 10/15 | €132,254 | €27,692 | -€104,562 | -79.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €113,654 | €9,092 | -€104,562 | -92.0% |
| Distributable reserves | 133 | €113,654 | €9,092 | -€104,562 | -92.0% |
| Amounts payable | 17/49 | €20,341 | €164,140 | +€143,798 | +707% |
| Amounts payable within one year | 42/48 | €20,341 | €164,140 | +€143,798 | +707% |
| Trade debts | 44 | €6,545 | €7,127 | +€582 | +8.9% |
| Suppliers | 440/4 | €6,545 | €7,127 | +€582 | +8.9% |
| Taxes, remuneration and social security | 45 | €11,542 | €12,685 | +€1,142 | +9.9% |
| Taxes | 450/3 | €6,902 | €7,991 | +€1,089 | +15.8% |
| Remuneration and social security | 454/9 | €4,640 | €4,694 | +€54 | +1.2% |
| Other amounts payable | 47/48 | €2,254 | €144,328 | +€142,074 | +6,304% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,006 | €1,055 | +€49 | +4.8% |
| Other operating charges | 640/8 | €508 | €448 | -€59 | -11.7% |
| Gross operating margin | 9900 | €63,744 | €63,454 | -€290 | -0.5% |
| Operating profit (loss) | 9901 | €62,230 | €61,951 | -€279 | -0.4% |
| Financial income | 75/76B | €0 | €2,500 | +€2,500 | +25,000,100% |
| Recurring financial income | 75 | €0 | €2,500 | +€2,500 | +25,000,100% |
| Financial charges | 65/66B | €2,388 | €3,392 | +€1,004 | +42.1% |
| Recurring financial charges | 65 | €2,388 | €3,392 | +€1,004 | +42.1% |
| Profit (loss) for the period before taxes | 9903 | €59,843 | €61,059 | +€1,216 | +2.0% |
| Income taxes | 67/77 | €13,333 | €13,967 | +€633 | +4.7% |
| Profit (loss) for the period | 9904 | €46,509 | €47,092 | +€583 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,509 | €47,092 | +€583 | +1.3% |
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 18 October 2026 via checked.be.