IMMO VILLAS: 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.
IMMO VILLAS
Largest movements
- Deferred charges and accrued income -€20,808
down €20,808 (-97.3%), from €21,389 to €582
- Receivables within one year +€19,260
up €19,260 (+358%), from €5,375 to €24,635
- Cash -€1,307
down €1,307 (-85.9%), from €1,521 to €214
mainly Advances received (-€31,050) and Receivables within one year (-€19,260)
- Other debts +€32,978
up €32,978 (+25.9%), from €127,085 to €160,064
- Advances received -€31,050
down €31,050 (-86.1%), from €36,050 to €5,000
- Profit (loss) carried forward -€17,979
down €17,979 (-12.4%), from -€145,166 to -€163,145
- Tax, wage and social debts +€13,692
up €13,692 (+810%), from €1,690 to €15,382
of which Taxes: +€8,363
- Trade debts -€496
down €496 (-12.6%), from €3,926 to €3,430
- Staff costs -€48,372
down €48,372 (-75.3%), from €64,263 to €15,892
- Gross operating margin -€17,518
down €17,518 (-89.6%), from €19,560 to €2,041
- Other operating charges +€1,776
new in 2025: €1,776
- Taxes +€387
up €387 (+38.2%), from €1,014 to €1,401
- Financial charges -€229
down €229 (-11.4%), from €2,004 to €1,775
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 | €28,585 | €25,731 | -€2,854 | -10.0% |
| Fixed assets | 21/28 | €300 | €300 | = | 0.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €28,285 | €25,431 | -€2,854 | -10.1% |
| Amounts receivable within one year | 40/41 | €5,375 | €24,635 | +€19,260 | +358% |
| Other amounts receivable | 41 | €5,375 | €24,635 | +€19,260 | +358% |
| Cash at bank and in hand | 54/58 | €1,521 | €214 | -€1,307 | -85.9% |
| Deferred charges and accrued income | 490/1 | €21,389 | €582 | -€20,808 | -97.3% |
| Total equity and liabilities | 10/49 | €28,585 | €25,731 | -€2,854 | -10.0% |
| Equity | 10/15 | -€140,166 | -€158,145 | -€17,979 | -12.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€145,166 | -€163,145 | -€17,979 | -12.4% |
| Amounts payable | 17/49 | €168,751 | €183,875 | +€15,124 | +9.0% |
| Amounts payable within one year | 42/48 | €168,751 | €183,875 | +€15,124 | +9.0% |
| Trade debts | 44 | €3,926 | €3,430 | -€496 | -12.6% |
| Suppliers | 440/4 | €3,926 | €3,430 | -€496 | -12.6% |
| Advances received on contracts in progress | 46 | €36,050 | €5,000 | -€31,050 | -86.1% |
| Taxes, remuneration and social security | 45 | €1,690 | €15,382 | +€13,692 | +810% |
| Taxes | 450/3 | €1,690 | €10,053 | +€8,363 | +495% |
| Remuneration and social security | 454/9 | - | €5,329 | +€5,329 | |
| Other amounts payable | 47/48 | €127,085 | €160,064 | +€32,978 | +25.9% |
| Remuneration, social security and pensions | 62 | €64,263 | €15,892 | -€48,372 | -75.3% |
| Other operating charges | 640/8 | - | €1,776 | +€1,776 | |
| Gross operating margin | 9900 | €19,560 | €2,041 | -€17,518 | -89.6% |
| Operating profit (loss) | 9901 | -€44,704 | -€15,627 | +€29,077 | +65.0% |
| Financial income | 75/76B | €914 | €823 | -€90 | -9.9% |
| Recurring financial income | 75 | €914 | €823 | -€90 | -9.9% |
| Financial charges | 65/66B | €2,004 | €1,775 | -€229 | -11.4% |
| Recurring financial charges | 65 | €2,004 | €1,775 | -€229 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€45,794 | -€16,579 | +€29,216 | +63.8% |
| Income taxes | 67/77 | €1,014 | €1,401 | +€387 | +38.2% |
| Profit (loss) for the period | 9904 | -€46,808 | -€17,979 | +€28,829 | +61.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,808 | -€17,979 | +€28,829 | +61.6% |
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 21 October 2026 via checked.be.