Valerius Software: what changed
Two fiscal 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.
Valerius Software
Largest movements
- Cash +€63,514
up €63,514 (+91.2%), from €69,647 to €133,161
mainly Net result for the year (+€61,232) and Other debts (+€4,180)
- Receivables within one year +€2,014
up €2,014 (+14.7%), from €13,736 to €15,750
of which Trade receivables: +€2,100
- Profit (loss) carried forward +€61,232
up €61,232 (+119.0%), from €51,464 to €112,695
- Other debts +€4,180
up €4,180 (+92.2%), from €4,533 to €8,713
- Gross operating margin +€12,242
up €12,242 (+19.0%), from €64,421 to €76,663
- Taxes +€2,440
up €2,440 (+19.0%), from €12,868 to €15,308
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,383 | €148,911 | +€65,528 | +78.6% |
| Current assets | 29/58 | €83,383 | €148,911 | +€65,528 | +78.6% |
| Amounts receivable within one year | 40/41 | €13,736 | €15,750 | +€2,014 | +14.7% |
| Trade receivables | 40 | €13,650 | €15,750 | +€2,100 | +15.4% |
| Other amounts receivable | 41 | €86 | - | -€86 | |
| Cash at bank and in hand | 54/58 | €69,647 | €133,161 | +€63,514 | +91.2% |
| Total equity and liabilities | 10/49 | €83,383 | €148,911 | +€65,528 | +78.6% |
| Equity | 10/15 | €51,964 | €113,195 | +€61,232 | +117.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,464 | €112,695 | +€61,232 | +119.0% |
| Amounts payable | 17/49 | €31,419 | €35,715 | +€4,296 | +13.7% |
| Amounts payable within one year | 42/48 | €31,419 | €35,715 | +€4,296 | +13.7% |
| Financial debts | 43 | - | €18 | +€18 | |
| Credit institutions | 430/8 | - | €18 | +€18 | |
| Trade debts | 44 | €1,515 | €2,101 | +€585 | +38.6% |
| Suppliers | 440/4 | €1,515 | €2,101 | +€585 | +38.6% |
| Taxes, remuneration and social security | 45 | €25,371 | €24,884 | -€488 | -1.9% |
| Taxes | 450/3 | €21,335 | €24,884 | +€3,548 | +16.6% |
| Remuneration and social security | 454/9 | €4,036 | - | -€4,036 | |
| Other amounts payable | 47/48 | €4,533 | €8,713 | +€4,180 | +92.2% |
| Gross operating margin | 9900 | €64,421 | €76,663 | +€12,242 | +19.0% |
| Operating profit (loss) | 9901 | €64,421 | €76,663 | +€12,242 | +19.0% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €91 | €124 | +€33 | +36.4% |
| Recurring financial charges | 65 | €91 | €124 | +€33 | +36.4% |
| Profit (loss) for the period before taxes | 9903 | €64,332 | €76,539 | +€12,207 | +19.0% |
| Income taxes | 67/77 | €12,868 | €15,308 | +€2,440 | +19.0% |
| Profit (loss) for the period | 9904 | €51,464 | €61,232 | +€9,768 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,464 | €61,232 | +€9,768 | +19.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.