Villa Valentijn: what changed
What changed
Villa Valentijn
NACE 88.911, Day nurseries and crèches
filed annual accounts (NBB)
Net result for the year
€40,881
2024 · €23,594+€17,287
Equity
€80,689
2024 · €39,808+€40,881
Cash
€2,071
2024 · €938+€1,133
Balance sheet total
€188,066
2024 · €134,747+€53,319
Largest movements
Assets
- Receivables after one year +€160,000
up €160,000, from €0 to €160,000
- Receivables within one year -€126,752
down €126,752 (-96.9%), from €130,773 to €4,022
of which Other amounts receivable: -€126,752
- Deferred charges and accrued income +€17,414
up €17,414 (+3,590%), from €485 to €17,899
Equity and liabilities
- Profit (loss) carried forward +€40,881
up €40,881 (+125%), from €32,708 to €73,589
- Tax, wage and social debts +€28,163
up €28,163 (+76.7%), from €36,732 to €64,895
of which Remuneration and social security: +€23,115
- Other debts -€21,954
down €21,954 (-71.4%), from €30,750 to €8,796
- Accrued charges and deferred income +€5,804
up €5,804 (+147%), from €3,938 to €9,742
Income statement
- Gross operating margin +€61,390
up €61,390 (+23.4%), from €262,142 to €323,532
- Staff costs +€37,043
up €37,043 (+16.4%), from €226,025 to €263,068
- Taxes +€5,978
up €5,978 (+64.8%), from €9,223 to €15,201
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
€23,594
Gross operating margin
+€61,390
Staff costs
-€37,043
Depreciation
-€397
Other operating charges
-€360
Financial income
-€166
Financial charges
-€159
Taxes
-€5,978
Result 2025
€40,881
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
+€3,918
Investment
-€2,785
Financing
€0
Cash 2024
€938
From operations (derived)
+€3,918
Net result for the year
+€40,881
Depreciation
+€1,262
Receivables after one year
-€160,000
Receivables within one year
+€126,752
Deferred charges and accrued income
-€17,414
Trade debts
+€425
Tax, wage and social debts
+€28,163
Other debts
-€21,954
Accrued charges and deferred income
+€5,804
Investment (derived)
-€2,785
Investment in fixed assets (net)
-€2,785
Cash 2025
€2,071
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €134,747 | €188,066 | +€53,319 | +39.6% |
| Fixed assets | 21/28 | €2,551 | €4,074 | +€1,523 | +59.7% |
| Tangible fixed assets | 22/27 | €2,551 | €4,074 | +€1,523 | +59.7% |
| Plant, machinery and equipment | 23 | €2,551 | €4,074 | +€1,523 | +59.7% |
| Current assets | 29/58 | €132,197 | €183,992 | +€51,796 | +39.2% |
| Amounts receivable after more than one year | 29 | €0 | €160,000 | +€160,000 | |
| Other amounts receivable | 291 | €0 | €160,000 | +€160,000 | |
| Amounts receivable within one year | 40/41 | €130,773 | €4,022 | -€126,752 | -96.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €130,773 | €4,022 | -€126,752 | -96.9% |
| Cash at bank and in hand | 54/58 | €938 | €2,071 | +€1,133 | +121% |
| Deferred charges and accrued income | 490/1 | €485 | €17,899 | +€17,414 | +3,590% |
| Total equity and liabilities | 10/49 | €134,747 | €188,066 | +€53,319 | +39.6% |
| Equity | 10/15 | €39,808 | €80,689 | +€40,881 | +103% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €6,100 | €6,100 | = | 0.0% |
| Distributable reserves | 133 | €6,100 | €6,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,708 | €73,589 | +€40,881 | +125% |
| Amounts payable | 17/49 | €94,940 | €107,377 | +€12,438 | +13.1% |
| Amounts payable within one year | 42/48 | €91,002 | €97,636 | +€6,634 | +7.3% |
| Trade debts | 44 | €23,520 | €23,945 | +€425 | +1.8% |
| Suppliers | 440/4 | €23,520 | €23,945 | +€425 | +1.8% |
| Taxes, remuneration and social security | 45 | €36,732 | €64,895 | +€28,163 | +76.7% |
| Taxes | 450/3 | €10,153 | €15,201 | +€5,048 | +49.7% |
| Remuneration and social security | 454/9 | €26,579 | €49,694 | +€23,115 | +87.0% |
| Other amounts payable | 47/48 | €30,750 | €8,796 | -€21,954 | -71.4% |
| Accrued charges and deferred income | 492/3 | €3,938 | €9,742 | +€5,804 | +147% |
| Remuneration, social security and pensions | 62 | €226,025 | €263,068 | +€37,043 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €865 | €1,262 | +€397 | +45.9% |
| Other operating charges | 640/8 | €2,508 | €2,867 | +€360 | +14.3% |
| Gross operating margin | 9900 | €262,142 | €323,532 | +€61,390 | +23.4% |
| Operating profit (loss) | 9901 | €32,745 | €56,335 | +€23,590 | +72.0% |
| Financial income | 75/76B | €175 | €9 | -€166 | -94.9% |
| Recurring financial income | 75 | €175 | €9 | -€166 | -94.9% |
| Financial charges | 65/66B | €103 | €262 | +€159 | +154% |
| Recurring financial charges | 65 | €103 | €262 | +€159 | +154% |
| Profit (loss) for the period before taxes | 9903 | €32,817 | €56,082 | +€23,265 | +70.9% |
| Income taxes | 67/77 | €9,223 | €15,201 | +€5,978 | +64.8% |
| Profit (loss) for the period | 9904 | €23,594 | €40,881 | +€17,287 | +73.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,594 | €40,881 | +€17,287 | +73.3% |
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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 8 November 2026 via checked.be.