Menuiserie ViLa: 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.
Menuiserie ViLa
Largest movements
- Cash +€83,383
up €83,383 (+221%), from €37,775 to €121,158
mainly Net result for the year (+€75,093) and Trade debts (+€47,248)
- Receivables within one year +€21,515
up €21,515 (+19.0%), from €113,099 to €134,614
of which Other amounts receivable: +€13,936
- Tangible fixed assets -€17,068
down €17,068 (-29.5%), from €57,888 to €40,820
of which Leasing and similar rights: -€13,265
- Stocks and contracts -€8,767
down €8,767 (-9.8%), from €89,029 to €80,261
of which Stocks: -€13,499
- Deferred charges and accrued income +€8,179
up €8,179 (+95.6%), from €8,560 to €16,739
- Profit (loss) carried forward +€75,093
up €75,093 (+97.3%), from €77,196 to €152,289
- Trade debts +€47,248
up €47,248 (+227%), from €20,795 to €68,044
- Advances received -€21,601
down €21,601 (-100%), from €21,601 to €0
- Debts after one year -€13,374
down €13,374 (-35.3%), from €37,928 to €24,554
- Gross operating margin +€69,845
up €69,845 (+39.1%), from €178,802 to €248,647
- Taxes +€22,863
up €22,863 (+532%), from €4,300 to €27,163
- Financial charges -€3,968
down €3,968 (-63.4%), from €6,262 to €2,295
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 | €308,000 | €395,242 | +€87,242 | +28.3% |
| Fixed assets | 21/28 | €59,538 | €42,470 | -€17,068 | -28.7% |
| Tangible fixed assets | 22/27 | €57,888 | €40,820 | -€17,068 | -29.5% |
| Plant, machinery and equipment | 23 | €9,156 | €5,456 | -€3,700 | -40.4% |
| Furniture and vehicles | 24 | €168 | €66 | -€102 | -60.7% |
| Leasing and similar rights | 25 | €48,564 | €35,298 | -€13,265 | -27.3% |
| Financial fixed assets | 28 | €1,650 | €1,650 | = | 0.0% |
| Current assets | 29/58 | €248,462 | €352,772 | +€104,310 | +42.0% |
| Stocks and contracts in progress | 3 | €89,029 | €80,261 | -€8,767 | -9.8% |
| Stocks | 30/36 | €23,499 | €10,000 | -€13,499 | -57.4% |
| Contracts in progress | 37 | €65,530 | €70,261 | +€4,732 | +7.2% |
| Amounts receivable within one year | 40/41 | €113,099 | €134,614 | +€21,515 | +19.0% |
| Trade receivables | 40 | €98,010 | €105,589 | +€7,578 | +7.7% |
| Other amounts receivable | 41 | €15,089 | €29,025 | +€13,936 | +92.4% |
| Cash at bank and in hand | 54/58 | €37,775 | €121,158 | +€83,383 | +221% |
| Deferred charges and accrued income | 490/1 | €8,560 | €16,739 | +€8,179 | +95.6% |
| Total equity and liabilities | 10/49 | €308,000 | €395,242 | +€87,242 | +28.3% |
| Equity | 10/15 | €193,129 | €268,222 | +€75,093 | +38.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €85,933 | €85,933 | = | 0.0% |
| Distributable reserves | 133 | €85,933 | €85,933 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,196 | €152,289 | +€75,093 | +97.3% |
| Investment grants | 15 | €0 | - | = | |
| Amounts payable | 17/49 | €114,871 | €127,021 | +€12,149 | +10.6% |
| Amounts payable after more than one year | 17 | €37,928 | €24,554 | -€13,374 | -35.3% |
| Financial debts | 170/4 | €37,928 | €24,554 | -€13,374 | -35.3% |
| Amounts payable within one year | 42/48 | €76,944 | €101,567 | +€24,623 | +32.0% |
| Current portion of amounts payable after more than one year | 42 | €14,722 | €12,811 | -€1,911 | -13.0% |
| Trade debts | 44 | €20,795 | €68,044 | +€47,248 | +227% |
| Suppliers | 440/4 | €20,795 | €68,044 | +€47,248 | +227% |
| Advances received on contracts in progress | 46 | €21,601 | €0 | -€21,601 | -100% |
| Taxes, remuneration and social security | 45 | €19,713 | €20,600 | +€887 | +4.5% |
| Taxes | 450/3 | €3,720 | €10,763 | +€7,043 | +189% |
| Remuneration and social security | 454/9 | €15,993 | €9,837 | -€6,156 | -38.5% |
| Other amounts payable | 47/48 | €112 | €112 | -€0 | -0.2% |
| Accrued charges and deferred income | 492/3 | €0 | €900 | +€900 | |
| Remuneration, social security and pensions | 62 | €136,002 | €135,621 | -€381 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,462 | €17,068 | -€1,394 | -7.6% |
| Other operating charges | 640/8 | €1,636 | €1,877 | +€241 | +14.7% |
| Gross operating margin | 9900 | €178,802 | €248,647 | +€69,845 | +39.1% |
| Operating profit (loss) | 9901 | €22,702 | €94,081 | +€71,379 | +314% |
| Financial income | 75/76B | €8,096 | €10,470 | +€2,374 | +29.3% |
| Recurring financial income | 75 | €8,096 | €10,470 | +€2,374 | +29.3% |
| Financial charges | 65/66B | €6,262 | €2,295 | -€3,968 | -63.4% |
| Recurring financial charges | 65 | €6,262 | €2,295 | -€3,968 | -63.4% |
| Profit (loss) for the period before taxes | 9903 | €24,535 | €102,256 | +€77,721 | +317% |
| Income taxes | 67/77 | €4,300 | €27,163 | +€22,863 | +532% |
| Profit (loss) for the period | 9904 | €20,235 | €75,093 | +€54,858 | +271% |
| Profit (loss) for the period to be appropriated | 9905 | €20,235 | €75,093 | +€54,858 | +271% |
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 16 October 2026 via checked.be.