VALMORE COMMERCIAL: 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.
VALMORE COMMERCIAL
Largest movements
- Cash +€1,585
up €1,585 (+85.5%), from €1,854 to €3,439
mainly Other debts (+€11,000) and Trade debts (+€5,169)
- Profit (loss) carried forward -€14,584
down €14,584 (-7.3%), from -€199,630 to -€214,213
- Other debts +€11,000
up €11,000 (+4.4%), from €249,030 to €260,030
- Trade debts +€5,169
up €5,169 (+1,284%), from €402 to €5,571
- Gross operating margin +€2,390
up €2,390 (+14.5%), from -€16,513 to -€14,123
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.
Derived cash bridge
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 | €75,621 | €77,206 | +€1,585 | +2.1% |
| Fixed assets | 21/28 | €73,768 | €73,768 | = | 0.0% |
| Financial fixed assets | 28 | €73,768 | €73,768 | = | 0.0% |
| Current assets | 29/58 | €1,854 | €3,439 | +€1,585 | +85.5% |
| Cash at bank and in hand | 54/58 | €1,854 | €3,439 | +€1,585 | +85.5% |
| Total equity and liabilities | 10/49 | €75,621 | €77,206 | +€1,585 | +2.1% |
| Equity | 10/15 | -€173,811 | -€188,394 | -€14,584 | -8.4% |
| Contributions | 10/11 | €25,819 | €25,819 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€199,630 | -€214,213 | -€14,584 | -7.3% |
| Amounts payable | 17/49 | €249,432 | €265,601 | +€16,169 | +6.5% |
| Amounts payable within one year | 42/48 | €249,432 | €265,601 | +€16,169 | +6.5% |
| Trade debts | 44 | €402 | €5,571 | +€5,169 | +1,284% |
| Suppliers | 440/4 | €402 | €5,571 | +€5,169 | +1,284% |
| Other amounts payable | 47/48 | €249,030 | €260,030 | +€11,000 | +4.4% |
| Non-recurring operating income | 76A | - | €257 | +€257 | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€16,513 | -€14,123 | +€2,390 | +14.5% |
| Operating profit (loss) | 9901 | -€16,898 | -€14,510 | +€2,387 | +14.1% |
| Financial charges | 65/66B | €69 | €74 | +€5 | +6.5% |
| Recurring financial charges | 65 | €69 | €74 | +€5 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | -€16,967 | -€14,584 | +€2,383 | +14.0% |
| Profit (loss) for the period | 9904 | -€16,967 | -€14,584 | +€2,383 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,967 | -€14,584 | +€2,383 | +14.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.