VALUE INVEST CONSULT: what changed
What changed
VALUE INVEST CONSULT
NACE 82.990, Other business support services
filed annual accounts (NBB)
Net result for the year
-€29,840
2024 · €22,927-€52,767
Equity
€699,580
2024 · €729,420-€29,840
Cash
€200,900
2024 · €248,967-€48,067
Balance sheet total
€709,821
2024 · €746,927-€37,106
Largest movements
Assets
- Cash -€48,067
down €48,067 (-19.3%), from €248,967 to €200,900
mainly Net result for the year (-€29,840) and Deferred charges and accrued income (-€16,477)
- Deferred charges and accrued income +€16,477
up €16,477 (+42.6%), from €38,644 to €55,121
Equity and liabilities
- Profit (loss) carried forward -€29,840
down €29,840 (-16.9%), from €177,028 to €147,188
- Other debts -€7,519
down €7,519 (-96.4%), from €7,802 to €283
Income statement
- Gross operating margin -€61,501
down €61,501, from €25,712 to -€35,789
- Taxes -€15,898
down €15,898 (-96.1%), from €16,550 to €652
- Depreciation +€3,747
up €3,747 (+76.9%), from €4,870 to €8,617
- Financial income -€2,288
down €2,288 (-11.6%), from €19,706 to €17,418
- Other operating charges +€611
up €611 (+158%), from €387 to €998
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
€22,927
Gross operating margin
-€61,501
Depreciation
-€3,747
Provisions
-€400
Other operating charges
-€611
Financial income
-€2,288
Financial charges
-€118
Taxes
+€15,898
Result 2025
-€29,840
raises the resultlowers the result
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
-€39,050
Investment
-€9,017
Financing
€0
Cash 2024
€248,967
From operations (derived)
-€39,050
Net result for the year
-€29,840
Depreciation
+€8,617
Receivables within one year
+€5,916
Deferred charges and accrued income
-€16,477
Trade debts
+€3,916
Tax, wage and social debts
-€4,062
Other debts
-€7,519
Accrued charges and deferred income
+€400
Investment (derived)
-€9,017
Investment in fixed assets (net)
-€9,017
Cash 2025
€200,900
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €746,927 | €709,821 | -€37,106 | -5.0% |
| Fixed assets | 21/28 | €31,359 | €31,758 | +€400 | +1.3% |
| Tangible fixed assets | 22/27 | €31,359 | €31,758 | +€400 | +1.3% |
| Furniture and vehicles | 24 | €5,585 | €9,710 | +€4,126 | +73.9% |
| Other tangible fixed assets | 26 | €25,774 | €22,048 | -€3,726 | -14.5% |
| Current assets | 29/58 | €715,569 | €678,063 | -€37,506 | -5.2% |
| Amounts receivable after more than one year | 29 | €400,000 | €400,000 | = | 0.0% |
| Other amounts receivable | 291 | €400,000 | €400,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,957 | €22,041 | -€5,916 | -21.2% |
| Trade receivables | 40 | - | €7,260 | +€7,260 | |
| Other amounts receivable | 41 | €27,957 | €14,781 | -€13,176 | -47.1% |
| Cash at bank and in hand | 54/58 | €248,967 | €200,900 | -€48,067 | -19.3% |
| Deferred charges and accrued income | 490/1 | €38,644 | €55,121 | +€16,477 | +42.6% |
| Total equity and liabilities | 10/49 | €746,927 | €709,821 | -€37,106 | -5.0% |
| Equity | 10/15 | €729,420 | €699,580 | -€29,840 | -4.1% |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Reserves | 13 | €520,393 | €520,393 | = | 0.0% |
| Distributable reserves | 133 | €520,393 | €520,393 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,028 | €147,188 | -€29,840 | -16.9% |
| Amounts payable | 17/49 | €17,507 | €10,241 | -€7,266 | -41.5% |
| Amounts payable within one year | 42/48 | €16,974 | €9,308 | -€7,666 | -45.2% |
| Trade debts | 44 | €3,154 | €7,070 | +€3,916 | +124% |
| Suppliers | 440/4 | €3,154 | €7,070 | +€3,916 | +124% |
| Taxes, remuneration and social security | 45 | €6,017 | €1,955 | -€4,062 | -67.5% |
| Taxes | 450/3 | €6,017 | €1,955 | -€4,062 | -67.5% |
| Other amounts payable | 47/48 | €7,802 | €283 | -€7,519 | -96.4% |
| Accrued charges and deferred income | 492/3 | €533 | €933 | +€400 | +75.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,870 | €8,617 | +€3,747 | +76.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €400 | +€400 | |
| Other operating charges | 640/8 | €387 | €998 | +€611 | +158% |
| Gross operating margin | 9900 | €25,712 | -€35,789 | -€61,501 | |
| Operating profit (loss) | 9901 | €20,454 | -€45,805 | -€66,259 | |
| Financial income | 75/76B | €19,706 | €17,418 | -€2,288 | -11.6% |
| Recurring financial income | 75 | €19,706 | €17,418 | -€2,288 | -11.6% |
| Financial charges | 65/66B | €684 | €802 | +€118 | +17.3% |
| Recurring financial charges | 65 | €684 | €802 | +€118 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €39,477 | -€29,188 | -€68,665 | |
| Income taxes | 67/77 | €16,550 | €652 | -€15,898 | -96.1% |
| Profit (loss) for the period | 9904 | €22,927 | -€29,840 | -€52,767 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,927 | -€29,840 | -€52,767 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.