VALLAEY AGRICULTURE: what changed
What changed
VALLAEY AGRICULTURE
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€81,943
2024 · €210,010-€128,067
Equity
€3.9m
2024 · €3.8m+€81,943
Cash
€130,866
2024 · €26,361+€104,505
Balance sheet total
€7.3m
2024 · €6.3m+€953,956
Largest movements
Assets
- Tangible fixed assets +€770,135
up €770,135 (+34.6%), from €2.2m to €3.0m
of which Land and buildings: +€682,675
- Cash +€104,505
up €104,505 (+396%), from €26,361 to €130,866
mainly Debts after one year (+€640,833) and Depreciation (+€222,873)
- Receivables within one year +€99,157
up €99,157 (+10.8%), from €914,140 to €1.0m
of which Trade receivables: +€74,998
Equity and liabilities
- Debts after one year +€640,833
up €640,833 (+54.3%), from €1.2m to €1.8m
of which Financial debts: +€640,833
- Other debts +€121,949
up €121,949 (+12.5%), from €974,638 to €1.1m
- Reserves +€81,943
up €81,943 (+2.9%), from €2.8m to €2.9m
Income statement
- Turnover -€218,320
down €218,320 (-37.7%), from €579,257 to €360,938
- Services and other goods +€80,558
up €80,558 (+61.7%), from €130,520 to €211,078
- Depreciation +€77,478
up €77,478 (+53.3%), from €145,395 to €222,873
- Taxes -€42,942
down €42,942 (-61.1%), from €70,296 to €27,353
- Other operating income +€37,713
up €37,713 (+69.4%), from €54,322 to €92,035
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€210,010
Turnover
-€218,320
Other operating income
+€37,713
Services and other goods
-€80,558
Depreciation
-€77,478
Other operating charges
-€5,287
Other operating items
+€187,553
Financial income
+€431
Financial charges
-€15,065
Taxes
+€42,942
Result 2025
€81,943
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€434,135
Investment
-€993,008
Financing
+€663,378
Cash 2024
€26,361
From operations (derived)
+€434,135
Net result for the year
+€81,943
Depreciation
+€222,873
Receivables within one year
-€99,157
Deferred charges and accrued income
+€19,841
Trade debts
+€70,866
Tax, wage and social debts
+€3,620
Other debts
+€121,949
Accrued charges and deferred income
+€12,200
Investment (derived)
-€993,008
Investment in fixed assets (net)
-€993,008
Financing
+€663,378
Debts after one year
+€640,833
Current portion of long-term debt
+€64,079
Short-term financial debts
-€41,535
Cash 2025
€130,866
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,302,023 | €7,255,979 | +€953,956 | +15.1% |
| Fixed assets | 21/28 | €5,330,392 | €6,100,527 | +€770,135 | +14.4% |
| Tangible fixed assets | 22/27 | €2,222,651 | €2,992,786 | +€770,135 | +34.6% |
| Land and buildings | 22 | €2,069,611 | €2,752,286 | +€682,675 | +33.0% |
| Plant, machinery and equipment | 23 | €78,039 | €240,500 | +€162,461 | +208% |
| Assets under construction and advance payments | 27 | €75,000 | €0 | -€75,000 | -100% |
| Financial fixed assets | 28 | €3,107,741 | €3,107,741 | = | 0.0% |
| Affiliated companies | 280/1 | €3,105,241 | €3,105,241 | = | 0.0% |
| Participating interests | 280 | €3,105,241 | €3,105,241 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €971,631 | €1,155,453 | +€183,821 | +18.9% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €914,140 | €1,013,298 | +€99,157 | +10.8% |
| Trade receivables | 40 | €205,487 | €280,485 | +€74,998 | +36.5% |
| Other amounts receivable | 41 | €708,653 | €732,812 | +€24,159 | +3.4% |
| Cash at bank and in hand | 54/58 | €26,361 | €130,866 | +€104,505 | +396% |
| Deferred charges and accrued income | 490/1 | €31,130 | €11,289 | -€19,841 | -63.7% |
| Total equity and liabilities | 10/49 | €6,302,023 | €7,255,979 | +€953,956 | +15.1% |
| Equity | 10/15 | €3,797,282 | €3,879,224 | +€81,943 | +2.2% |
| Contributions | 10/11 | €880,000 | €880,000 | = | 0.0% |
| Revaluation surpluses | 12 | €68,491 | €68,491 | = | 0.0% |
| Reserves | 13 | €2,848,791 | €2,930,733 | +€81,943 | +2.9% |
| Distributable reserves | 133 | €2,848,791 | €2,930,733 | +€81,943 | +2.9% |
| Provisions and deferred taxes | 16 | €126,980 | €126,980 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €126,980 | €126,980 | = | 0.0% |
| Pensions and similar obligations | 160 | €126,980 | €126,980 | = | 0.0% |
| Amounts payable | 17/49 | €2,377,761 | €3,249,775 | +€872,014 | +36.7% |
| Amounts payable after more than one year | 17 | €1,180,679 | €1,821,512 | +€640,833 | +54.3% |
| Financial debts | 170/4 | €369,443 | €1,010,277 | +€640,833 | +173% |
| Credit institutions | 173 | €369,443 | €1,010,277 | +€640,833 | +173% |
| Other amounts payable | 178/9 | €811,235 | €811,235 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,193,809 | €1,412,789 | +€218,980 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €150,445 | €214,524 | +€64,079 | +42.6% |
| Financial debts | 43 | €49,617 | €8,082 | -€41,535 | -83.7% |
| Credit institutions | 430/8 | €49,617 | €8,082 | -€41,535 | -83.7% |
| Trade debts | 44 | €7,731 | €78,597 | +€70,866 | +917% |
| Suppliers | 440/4 | €7,731 | €78,597 | +€70,866 | +917% |
| Taxes, remuneration and social security | 45 | €11,379 | €14,999 | +€3,620 | +31.8% |
| Taxes | 450/3 | €11,379 | €14,999 | +€3,620 | +31.8% |
| Other amounts payable | 47/48 | €974,638 | €1,096,587 | +€121,949 | +12.5% |
| Accrued charges and deferred income | 492/3 | €3,273 | €15,473 | +€12,200 | +373% |
| Operating income | 70/76A | €633,579 | €640,526 | +€6,947 | +1.1% |
| Turnover | 70 | €579,257 | €360,938 | -€218,320 | -37.7% |
| Other operating income | 74 | €54,322 | €92,035 | +€37,713 | +69.4% |
| Non-recurring operating income | 76A | - | €187,553 | +€187,553 | |
| Operating charges | 60/66A | €304,830 | €468,153 | +€163,323 | +53.6% |
| Services and other goods | 61 | €130,520 | €211,078 | +€80,558 | +61.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145,395 | €222,873 | +€77,478 | +53.3% |
| Other operating charges | 640/8 | €28,915 | €34,202 | +€5,287 | +18.3% |
| Operating profit (loss) | 9901 | €328,749 | €172,373 | -€156,376 | -47.6% |
| Financial income | 75/76B | €12,879 | €13,311 | +€431 | +3.3% |
| Recurring financial income | 75 | €12,879 | €13,311 | +€431 | +3.3% |
| Income from current assets | 751 | €12,879 | €13,311 | +€431 | +3.3% |
| Financial charges | 65/66B | €61,323 | €76,388 | +€15,065 | +24.6% |
| Recurring financial charges | 65 | €61,323 | €76,388 | +€15,065 | +24.6% |
| Debt charges | 650 | €59,982 | €74,423 | +€14,441 | +24.1% |
| Other financial charges | 652/9 | €1,340 | €1,965 | +€625 | +46.6% |
| Profit (loss) for the period before taxes | 9903 | €280,306 | €109,296 | -€171,010 | -61.0% |
| Income taxes | 67/77 | €70,296 | €27,353 | -€42,942 | -61.1% |
| Taxes | 670/3 | €70,296 | €27,353 | -€42,942 | -61.1% |
| Profit (loss) for the period | 9904 | €210,010 | €81,943 | -€128,067 | -61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €210,010 | €81,943 | -€128,067 | -61.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.