iVILA: 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.
iVILA
Largest movements
- Tangible fixed assets -€38,712
down €38,712 (-4.3%), from €906,383 to €867,671
of which Land and buildings: -€38,712
- Debts after one year -€133,682
down €133,682 (-5.6%), from €2.4m to €2.3m
- Other debts +€103,576
up €103,576 (+22.8%), from €454,538 to €558,114
- Gross operating margin +€33,318
up €33,318 (+153%), from €21,776 to €55,094
- Financial income -€18,938
down €18,938 (-38.7%), from €48,938 to €30,000
- Financial charges -€4,348
down €4,348 (-7.4%), from €58,914 to €54,566
- Other operating charges +€1,078
up €1,078 (+30.0%), from €3,588 to €4,666
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 | €2,920,887 | €2,879,474 | -€41,413 | -1.4% |
| Fixed assets | 21/28 | €2,892,383 | €2,853,671 | -€38,712 | -1.3% |
| Tangible fixed assets | 22/27 | €906,383 | €867,671 | -€38,712 | -4.3% |
| Land and buildings | 22 | €906,383 | €867,671 | -€38,712 | -4.3% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €1,986,000 | €1,986,000 | = | 0.0% |
| Current assets | 29/58 | €28,504 | €25,803 | -€2,702 | -9.5% |
| Amounts receivable within one year | 40/41 | €23,237 | €20,018 | -€3,219 | -13.9% |
| Trade receivables | 40 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 41 | €3,237 | €18 | -€3,219 | -99.4% |
| Cash at bank and in hand | 54/58 | €106 | €624 | +€517 | +486% |
| Deferred charges and accrued income | 490/1 | €5,161 | €5,161 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,920,887 | €2,879,474 | -€41,413 | -1.4% |
| Equity | 10/15 | -€64,911 | -€77,761 | -€12,850 | -19.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,511 | -€96,361 | -€12,850 | -15.4% |
| Amounts payable | 17/49 | €2,985,798 | €2,957,235 | -€28,564 | -1.0% |
| Amounts payable after more than one year | 17 | €2,394,428 | €2,260,747 | -€133,682 | -5.6% |
| Financial debts | 170/4 | €2,394,428 | €2,260,747 | -€133,682 | -5.6% |
| Amounts payable within one year | 42/48 | €591,370 | €696,488 | +€105,118 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €131,640 | €135,897 | +€4,257 | +3.2% |
| Trade debts | 44 | €5,192 | €2,477 | -€2,715 | -52.3% |
| Suppliers | 440/4 | €5,192 | €2,477 | -€2,715 | -52.3% |
| Other amounts payable | 47/48 | €454,538 | €558,114 | +€103,576 | +22.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,599 | €38,712 | +€113 | +0.3% |
| Other operating charges | 640/8 | €3,588 | €4,666 | +€1,078 | +30.0% |
| Gross operating margin | 9900 | €21,776 | €55,094 | +€33,318 | +153% |
| Operating profit (loss) | 9901 | -€20,411 | €11,716 | +€32,127 | |
| Financial income | 75/76B | €48,938 | €30,000 | -€18,938 | -38.7% |
| Recurring financial income | 75 | €48,938 | €30,000 | -€18,938 | -38.7% |
| Financial charges | 65/66B | €58,914 | €54,566 | -€4,348 | -7.4% |
| Recurring financial charges | 65 | €58,914 | €54,566 | -€4,348 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | -€30,388 | -€12,850 | +€17,538 | +57.7% |
| Profit (loss) for the period | 9904 | -€30,388 | -€12,850 | +€17,538 | +57.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,388 | -€12,850 | +€17,538 | +57.7% |
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 14 October 2026 via checked.be.