VIA LILA: 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.
What changed
VIA LILA
NACE 32.123, Manufacture of jewellery
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€282,731
2024 · €182,844+€99,887
Equity
€2.0m
2024 · €1.7m+€282,731
Cash
€787,924
2024 · €570,017+€217,907
Balance sheet total
€2.8m
2024 · €2.6m+€282,396
Largest movements
Assets
- Cash +€217,907
up €217,907 (+38.2%), from €570,017 to €787,924
mainly Net result for the year (+€282,731) and Depreciation (+€30,018)
- Stocks and contracts +€58,798
up €58,798 (+4.4%), from €1.3m to €1.4m
Equity and liabilities
- Reserves +€292,300
up €292,300 (+18.2%), from €1.6m to €1.9m
of which Distributable reserves: +€166,000
Income statement
- Gross operating margin +€127,297
up €127,297 (+27.1%), from €469,152 to €596,449
- Taxes +€23,307
up €23,307 (+26.2%), from €88,907 to €112,214
- Staff costs -€6,713
down €6,713 (-4.1%), from €163,950 to €157,237
- Write-downs +€6,428
new in 2025: €6,428
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.
Result 2024
€182,844
Gross operating margin
+€127,297
Staff costs
+€6,713
Depreciation
-€2,635
Write-downs
-€6,428
Other operating charges
-€58
Other operating items
-€1,100
Financial income
-€806
Financial charges
+€213
Taxes
-€23,307
Result 2025
€282,731
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€239,845
Investment
-€21,938
Financing
€0
Cash 2024
€570,017
From operations (derived)
+€239,845
Net result for the year
+€282,731
Depreciation
+€30,018
Stocks and contracts
-€58,798
Receivables within one year
-€2,071
Deferred charges and accrued income
-€11,700
Trade debts
-€6,536
Tax, wage and social debts
-€8,336
Smaller working-capital items
+€588
Other debts
+€13,949
Investment (derived)
-€21,938
Investment in fixed assets (net)
-€21,938
Cash 2025
€787,924
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,552,081 | €2,834,477 | +€282,396 | +11.1% |
| Fixed assets | 21/28 | €177,482 | €169,402 | -€8,080 | -4.6% |
| Tangible fixed assets | 22/27 | €177,482 | €169,402 | -€8,080 | -4.6% |
| Plant, machinery and equipment | 23 | €12,494 | €10,873 | -€1,621 | -13.0% |
| Furniture and vehicles | 24 | €8,183 | €13,504 | +€5,321 | +65.0% |
| Other tangible fixed assets | 26 | €156,805 | €145,024 | -€11,780 | -7.5% |
| Current assets | 29/58 | €2,374,599 | €2,665,075 | +€290,476 | +12.2% |
| Stocks and contracts in progress | 3 | €1,336,518 | €1,395,316 | +€58,798 | +4.4% |
| Stocks | 30/36 | €1,336,518 | €1,395,316 | +€58,798 | +4.4% |
| Amounts receivable within one year | 40/41 | €225,117 | €227,188 | +€2,071 | +0.9% |
| Trade receivables | 40 | - | €363 | +€363 | |
| Other amounts receivable | 41 | €225,117 | €226,825 | +€1,708 | +0.8% |
| Current investments | 50/53 | €227,150 | €227,150 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €570,017 | €787,924 | +€217,907 | +38.2% |
| Deferred charges and accrued income | 490/1 | €15,797 | €27,496 | +€11,700 | +74.1% |
| Total equity and liabilities | 10/49 | €2,552,081 | €2,834,477 | +€282,396 | +11.1% |
| Equity | 10/15 | €1,692,869 | €1,975,600 | +€282,731 | +16.7% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €1,607,592 | €1,899,892 | +€292,300 | +18.2% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €88,592 | €214,892 | +€126,300 | +143% |
| Distributable reserves | 133 | €1,512,000 | €1,678,000 | +€166,000 | +11.0% |
| Profit (loss) carried forward | 14 | €15,277 | €5,708 | -€9,569 | -62.6% |
| Amounts payable | 17/49 | €859,212 | €858,877 | -€335 | 0.0% |
| Amounts payable after more than one year | 17 | €425,000 | €425,000 | = | 0.0% |
| Financial debts | 170/4 | €425,000 | €425,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €407,744 | €407,378 | -€366 | -0.1% |
| Trade debts | 44 | €18,211 | €11,675 | -€6,536 | -35.9% |
| Suppliers | 440/4 | €18,211 | €11,675 | -€6,536 | -35.9% |
| Advances received on contracts in progress | 46 | €3,293 | €3,850 | +€557 | +16.9% |
| Taxes, remuneration and social security | 45 | €59,557 | €51,222 | -€8,336 | -14.0% |
| Taxes | 450/3 | €40,434 | €36,566 | -€3,869 | -9.6% |
| Remuneration and social security | 454/9 | €19,123 | €14,656 | -€4,467 | -23.4% |
| Other amounts payable | 47/48 | €326,683 | €340,632 | +€13,949 | +4.3% |
| Accrued charges and deferred income | 492/3 | €26,468 | €26,498 | +€31 | +0.1% |
| Remuneration, social security and pensions | 62 | €163,950 | €157,237 | -€6,713 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,383 | €30,018 | +€2,635 | +9.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,428 | +€6,428 | |
| Other operating charges | 640/8 | €1,723 | €1,780 | +€58 | +3.3% |
| Non-recurring operating charges | 66A | - | €1,100 | +€1,100 | |
| Gross operating margin | 9900 | €469,152 | €596,449 | +€127,297 | +27.1% |
| Operating profit (loss) | 9901 | €276,097 | €399,885 | +€123,788 | +44.8% |
| Financial income | 75/76B | €22,145 | €21,338 | -€806 | -3.6% |
| Recurring financial income | 75 | €22,145 | €21,338 | -€806 | -3.6% |
| Financial charges | 65/66B | €26,491 | €26,278 | -€213 | -0.8% |
| Recurring financial charges | 65 | €26,491 | €26,278 | -€213 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €271,751 | €394,945 | +€123,194 | +45.3% |
| Income taxes | 67/77 | €88,907 | €112,214 | +€23,307 | +26.2% |
| Profit (loss) for the period | 9904 | €182,844 | €282,731 | +€99,887 | +54.6% |
| Transfer from tax-exempt reserves | 789 | €137,600 | - | -€137,600 | |
| Transfer to tax-exempt reserves | 689 | €88,410 | €126,300 | +€37,890 | +42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €232,034 | €156,431 | -€75,603 | -32.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.