VALLOO 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.
VALLOO Consult
Largest movements
- Current investments -€15,894
down €15,894 (-73.0%), from €21,782 to €5,888
- Receivables within one year +€6,697
up €6,697 (+20.8%), from €32,199 to €38,896
of which Other amounts receivable: +€5,662
- Cash -€5,072
down €5,072 (-16.0%), from €31,721 to €26,648
mainly Net result for the year (-€15,308) and Receivables within one year (-€6,697)
- Profit (loss) carried forward -€15,308
down €15,308, from €12,508 to -€2,799
- Trade debts +€2,402
up €2,402 (+149%), from €1,607 to €4,008
- Tax, wage and social debts -€1,328
down €1,328 (-11.8%), from €11,267 to €9,939
of which Remuneration and social security: -€2,000
- Financial charges +€15,637
up €15,637 (+4,303%), from €363 to €16,001
- Gross operating margin -€2,570
down €2,570 (-51.1%), from €5,029 to €2,459
- Taxes +€1,211
up €1,211 (+237%), from €511 to €1,721
- Write-downs -€600
new in 2025: -€600
- Other operating charges +€535
up €535 (+31.7%), from €1,685 to €2,220
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 | €87,523 | €73,126 | -€14,397 | -16.4% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €86,523 | €72,126 | -€14,397 | -16.6% |
| Amounts receivable within one year | 40/41 | €32,199 | €38,896 | +€6,697 | +20.8% |
| Trade receivables | 40 | €9,056 | €10,091 | +€1,035 | +11.4% |
| Other amounts receivable | 41 | €23,143 | €28,805 | +€5,662 | +24.5% |
| Current investments | 50/53 | €21,782 | €5,888 | -€15,894 | -73.0% |
| Cash at bank and in hand | 54/58 | €31,721 | €26,648 | -€5,072 | -16.0% |
| Deferred charges and accrued income | 490/1 | €821 | €693 | -€128 | -15.5% |
| Total equity and liabilities | 10/49 | €87,523 | €73,126 | -€14,397 | -16.4% |
| Equity | 10/15 | €73,783 | €58,476 | -€15,308 | -20.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €41,275 | €41,275 | = | 0.0% |
| Distributable reserves | 133 | €41,275 | €41,275 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,508 | -€2,799 | -€15,308 | |
| Amounts payable | 17/49 | €13,740 | €14,650 | +€910 | +6.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €13,353 | €14,251 | +€898 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €308 | €0 | -€308 | -100% |
| Trade debts | 44 | €1,607 | €4,008 | +€2,402 | +149% |
| Suppliers | 440/4 | €1,607 | €4,008 | +€2,402 | +149% |
| Taxes, remuneration and social security | 45 | €11,267 | €9,939 | -€1,328 | -11.8% |
| Taxes | 450/3 | €8,267 | €8,939 | +€672 | +8.1% |
| Remuneration and social security | 454/9 | €3,000 | €1,000 | -€2,000 | -66.7% |
| Other amounts payable | 47/48 | €171 | €303 | +€132 | +77.2% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€600 | -€600 | |
| Other operating charges | 640/8 | €1,685 | €2,220 | +€535 | +31.7% |
| Gross operating margin | 9900 | €5,029 | €2,459 | -€2,570 | -51.1% |
| Operating profit (loss) | 9901 | €3,343 | €839 | -€2,504 | -74.9% |
| Financial income | 75/76B | €1,474 | €1,575 | +€101 | +6.9% |
| Recurring financial income | 75 | €1,474 | €1,575 | +€101 | +6.9% |
| Financial charges | 65/66B | €363 | €16,001 | +€15,637 | +4,303% |
| Recurring financial charges | 65 | €363 | €16,001 | +€15,637 | +4,303% |
| Profit (loss) for the period before taxes | 9903 | €4,454 | -€13,586 | -€18,040 | |
| Income taxes | 67/77 | €511 | €1,721 | +€1,211 | +237% |
| Profit (loss) for the period | 9904 | €3,943 | -€15,308 | -€19,251 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,943 | -€15,308 | -€19,251 |
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 29 October 2026 via checked.be.