LA VILLA: 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.
LA VILLA
Largest movements
- Tangible fixed assets +€6,067
up €6,067 (+5.4%), from €111,714 to €117,781
of which Plant, machinery and equipment: +€14,087
- Cash -€4,575
down €4,575 (-96.3%), from €4,751 to €176
mainly Investment in fixed assets (net) (-€25,894) and Net result for the year (-€18,650)
- Trade debts +€26,998
new in 2023: €26,998
- Profit (loss) carried forward -€18,650
down €18,650 (-11.1%), from -€168,163 to -€186,813
- Debts after one year -€13,500
no longer reported in 2023 (was €13,500)
- Tax, wage and social debts +€3,448
new in 2023: €3,448
- Other operating charges +€7,608
up €7,608 (+139%), from €5,472 to €13,080
- Gross operating margin -€1,801
down €1,801 (-10.9%), from €16,530 to €14,729
- Financial charges +€233
up €233 (+97.5%), from €239 to €472
- Depreciation +€216
up €216 (+1.1%), from €19,611 to €19,827
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €271,311 | €270,257 | -€1,054 | -0.4% |
| Fixed assets | 21/28 | €111,714 | €117,781 | +€6,067 | +5.4% |
| Tangible fixed assets | 22/27 | €111,714 | €117,781 | +€6,067 | +5.4% |
| Land and buildings | 22 | €59,580 | €51,560 | -€8,020 | -13.5% |
| Plant, machinery and equipment | 23 | €52,135 | €66,221 | +€14,087 | +27.0% |
| Current assets | 29/58 | €159,597 | €152,475 | -€7,121 | -4.5% |
| Amounts receivable within one year | 40/41 | €154,845 | €152,299 | -€2,546 | -1.6% |
| Other amounts receivable | 41 | €154,845 | €152,299 | -€2,546 | -1.6% |
| Cash at bank and in hand | 54/58 | €4,751 | €176 | -€4,575 | -96.3% |
| Total equity and liabilities | 10/49 | €271,311 | €270,257 | -€1,054 | -0.4% |
| Equity | 10/15 | €129,309 | €110,659 | -€18,650 | -14.4% |
| Contributions | 10/11 | €297,472 | €297,472 | = | 0.0% |
| Capital | 10 | €297,472 | €297,472 | = | 0.0% |
| Issued capital | 100 | €297,472 | €297,472 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€168,163 | -€186,813 | -€18,650 | -11.1% |
| Amounts payable | 17/49 | €142,001 | €159,597 | +€17,596 | +12.4% |
| Amounts payable after more than one year | 17 | €13,500 | - | -€13,500 | |
| Other amounts payable | 178/9 | €13,500 | - | -€13,500 | |
| Amounts payable within one year | 42/48 | €128,501 | €159,597 | +€31,096 | +24.2% |
| Financial debts | 43 | €7 | €7 | = | 0.0% |
| Credit institutions | 430/8 | €7 | €7 | = | 0.0% |
| Trade debts | 44 | - | €26,998 | +€26,998 | |
| Suppliers | 440/4 | - | €26,998 | +€26,998 | |
| Taxes, remuneration and social security | 45 | - | €3,448 | +€3,448 | |
| Taxes | 450/3 | - | €3,448 | +€3,448 | |
| Other amounts payable | 47/48 | €128,494 | €129,144 | +€650 | +0.5% |
| Non-recurring operating income | 76A | €46 | - | -€46 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,611 | €19,827 | +€216 | +1.1% |
| Other operating charges | 640/8 | €5,472 | €13,080 | +€7,608 | +139% |
| Gross operating margin | 9900 | €16,530 | €14,729 | -€1,801 | -10.9% |
| Operating profit (loss) | 9901 | -€8,554 | -€18,178 | -€9,625 | -113% |
| Financial charges | 65/66B | €239 | €472 | +€233 | +97.5% |
| Recurring financial charges | 65 | €239 | €472 | +€233 | +97.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,792 | -€18,650 | -€9,857 | -112% |
| Profit (loss) for the period | 9904 | -€8,792 | -€18,650 | -€9,857 | -112% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,792 | -€18,650 | -€9,857 | -112% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.