VALESCURE CONSULT: 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.
VALESCURE CONSULT
Largest movements
- Cash +€185,849
up €185,849 (+334%), from €55,707 to €241,556
mainly Other debts (+€322,090) and Net result for the year (+€191,741)
- Receivables within one year +€22,133
up €22,133 (+7.9%), from €279,150 to €301,283
of which Trade receivables: +€141,405
- Tangible fixed assets +€18,275
up €18,275 (+121%), from €15,066 to €33,342
- Other debts +€322,090
up €322,090 (+576%), from €55,886 to €377,976
- Profit (loss) carried forward -€99,309
down €99,309 (-100%), from €99,309 to €0
- Tax, wage and social debts +€10,682
up €10,682 (+18.7%), from €57,253 to €67,934
of which Taxes: +€11,799
- Trade debts -€10,027
down €10,027 (-100%), from €10,027 to €0
- Gross operating margin +€87,132
up €87,132 (+41.1%), from €211,838 to €298,970
- Financial charges -€34,559
down €34,559 (-49.4%), from €70,028 to €35,469
- Taxes +€29,726
up €29,726 (+101%), from €29,545 to €59,271
- Depreciation +€4,284
up €4,284 (+126%), from €3,400 to €7,685
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 | €349,924 | €576,182 | +€226,258 | +64.7% |
| Fixed assets | 21/28 | €15,066 | €33,342 | +€18,275 | +121% |
| Tangible fixed assets | 22/27 | €15,066 | €33,342 | +€18,275 | +121% |
| Furniture and vehicles | 24 | €15,066 | €33,342 | +€18,275 | +121% |
| Current assets | 29/58 | €334,857 | €542,840 | +€207,982 | +62.1% |
| Amounts receivable within one year | 40/41 | €279,150 | €301,283 | +€22,133 | +7.9% |
| Trade receivables | 40 | €139,150 | €280,555 | +€141,405 | +102% |
| Other amounts receivable | 41 | €140,000 | €20,729 | -€119,271 | -85.2% |
| Cash at bank and in hand | 54/58 | €55,707 | €241,556 | +€185,849 | +334% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €349,924 | €576,182 | +€226,258 | +64.7% |
| Equity | 10/15 | €224,583 | €125,274 | -€99,309 | -44.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €123,274 | €123,274 | = | 0.0% |
| Distributable reserves | 133 | €123,274 | €123,274 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,309 | €0 | -€99,309 | -100% |
| Amounts payable | 17/49 | €125,341 | €450,907 | +€325,566 | +260% |
| Amounts payable within one year | 42/48 | €123,167 | €445,910 | +€322,744 | +262% |
| Trade debts | 44 | €10,027 | €0 | -€10,027 | -100% |
| Suppliers | 440/4 | €10,027 | €0 | -€10,027 | -100% |
| Taxes, remuneration and social security | 45 | €57,253 | €67,934 | +€10,682 | +18.7% |
| Taxes | 450/3 | €56,135 | €67,934 | +€11,799 | +21.0% |
| Remuneration and social security | 454/9 | €1,118 | €0 | -€1,118 | -100% |
| Other amounts payable | 47/48 | €55,886 | €377,976 | +€322,090 | +576% |
| Accrued charges and deferred income | 492/3 | €2,174 | €4,997 | +€2,822 | +130% |
| Remuneration, social security and pensions | 62 | €5,348 | €3,668 | -€1,680 | -31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,400 | €7,685 | +€4,284 | +126% |
| Other operating charges | 640/8 | €2,542 | €1,136 | -€1,406 | -55.3% |
| Gross operating margin | 9900 | €211,838 | €298,970 | +€87,132 | +41.1% |
| Operating profit (loss) | 9901 | €200,548 | €286,481 | +€85,933 | +42.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €70,028 | €35,469 | -€34,559 | -49.4% |
| Recurring financial charges | 65 | €70,028 | €35,469 | -€34,559 | -49.4% |
| Profit (loss) for the period before taxes | 9903 | €130,520 | €251,013 | +€120,493 | +92.3% |
| Income taxes | 67/77 | €29,545 | €59,271 | +€29,726 | +101% |
| Profit (loss) for the period | 9904 | €100,975 | €191,741 | +€90,767 | +89.9% |
| Profit (loss) for the period to be appropriated | 9905 | €100,975 | €191,741 | +€90,767 | +89.9% |
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 23 October 2026 via checked.be.