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 -€91,488
down €91,488 (-10.2%), from €900,081 to €808,593
of which Land and buildings: -€91,488
- Cash -€62,240
down €62,240 (-53.1%), from €117,134 to €54,894
mainly Trade debts (-€92,903) and Debts after one year (-€84,921)
- Trade debts -€92,903
down €92,903 (-38.4%), from €242,173 to €149,270
- Debts after one year -€84,921
down €84,921 (-14.5%), from €584,885 to €499,964
- Other debts +€72,771
up €72,771 (+5.1%), from €1.4m to €1.5m
- Financial income -€430,777
no longer reported in 2024 (was €430,777)
of which Financial income: -€430,777
- Gross operating margin +€105,626
up €105,626 (+592%), from €17,857 to €123,483
- Depreciation +€9,848
up €9,848 (+12.1%), from €81,640 to €91,488
- Taxes +€7,154
new in 2024: €7,154
- Other operating charges -€1,824
down €1,824 (-11.0%), from €16,565 to €14,742
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,920,986 | €4,781,952 | -€139,034 | -2.8% |
| Fixed assets | 21/28 | €3,895,682 | €3,804,194 | -€91,488 | -2.3% |
| Tangible fixed assets | 22/27 | €900,081 | €808,593 | -€91,488 | -10.2% |
| Land and buildings | 22 | €898,136 | €806,648 | -€91,488 | -10.2% |
| Plant, machinery and equipment | 23 | €1,945 | €1,945 | = | 0.0% |
| Financial fixed assets | 28 | €2,995,602 | €2,995,602 | = | 0.0% |
| Current assets | 29/58 | €1,025,304 | €977,758 | -€47,546 | -4.6% |
| Stocks and contracts in progress | 3 | €602,017 | €602,017 | = | 0.0% |
| Stocks | 30/36 | €602,017 | €602,017 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €306,153 | €320,847 | +€14,694 | +4.8% |
| Trade receivables | 40 | €137,001 | €155,746 | +€18,746 | +13.7% |
| Other amounts receivable | 41 | €169,152 | €165,100 | -€4,052 | -2.4% |
| Cash at bank and in hand | 54/58 | €117,134 | €54,894 | -€62,240 | -53.1% |
| Total equity and liabilities | 10/49 | €4,920,986 | €4,781,952 | -€139,034 | -2.8% |
| Equity | 10/15 | €2,193,521 | €2,184,163 | -€9,358 | -0.4% |
| Contributions | 10/11 | €1,500,000 | €1,500,000 | = | 0.0% |
| Capital | 10 | €1,500,000 | €1,500,000 | = | 0.0% |
| Issued capital | 100 | €1,500,000 | €1,500,000 | = | 0.0% |
| Reserves | 13 | €425,105 | €401,237 | -€23,868 | -5.6% |
| Tax-exempt reserves | 132 | €425,105 | €401,237 | -€23,868 | -5.6% |
| Profit (loss) carried forward | 14 | €268,416 | €282,926 | +€14,511 | +5.4% |
| Provisions and deferred taxes | 16 | €68,732 | €61,145 | -€7,587 | -11.0% |
| Deferred taxes | 168 | €68,732 | €61,145 | -€7,587 | -11.0% |
| Amounts payable | 17/49 | €2,658,733 | €2,536,644 | -€122,089 | -4.6% |
| Amounts payable after more than one year | 17 | €584,885 | €499,964 | -€84,921 | -14.5% |
| Financial debts | 170/4 | €584,885 | €499,964 | -€84,921 | -14.5% |
| Amounts payable within one year | 42/48 | €2,073,848 | €2,036,679 | -€37,169 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €67,376 | €50,340 | -€17,036 | -25.3% |
| Trade debts | 44 | €242,173 | €149,270 | -€92,903 | -38.4% |
| Suppliers | 440/4 | €242,173 | €149,270 | -€92,903 | -38.4% |
| Advances received on contracts in progress | 46 | €342,000 | €342,000 | = | 0.0% |
| Other amounts payable | 47/48 | €1,422,298 | €1,495,069 | +€72,771 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,640 | €91,488 | +€9,848 | +12.1% |
| Other operating charges | 640/8 | €16,565 | €14,742 | -€1,824 | -11.0% |
| Non-recurring operating charges | 66A | - | €200 | +€200 | |
| Gross operating margin | 9900 | €17,857 | €123,483 | +€105,626 | +592% |
| Operating profit (loss) | 9901 | -€80,349 | €17,054 | +€97,402 | |
| Financial income | 75/76B | €430,777 | - | -€430,777 | |
| Recurring financial income | 75 | €430,777 | - | -€430,777 | |
| Non-recurring financial income | 76B | €430,777 | - | -€430,777 | |
| Financial charges | 65/66B | €26,911 | €26,844 | -€67 | -0.2% |
| Recurring financial charges | 65 | €26,911 | €26,844 | -€67 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €323,517 | -€9,791 | -€333,308 | |
| Income taxes | 67/77 | - | €7,154 | +€7,154 | |
| Profit (loss) for the period | 9904 | €323,517 | -€16,945 | -€340,462 | |
| Transfer from tax-exempt reserves | 789 | - | €31,455 | +€31,455 | |
| Profit (loss) for the period to be appropriated | 9905 | €323,517 | €14,511 | -€309,006 | -95.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.