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.
VILA
Largest movements
- Cash -€470
down €470 (-92.9%), from €506 to €36
mainly Net result for the year (-€824) and Trade debts (-€662)
- Receivables within one year -€455
down €455 (-50.3%), from €904 to €449
of which Other amounts receivable: -€455
- Tangible fixed assets -€227
down €227 (-100%), from €227 to €0
of which Furniture and vehicles: -€227
- Profit (loss) carried forward -€824
down €824 (-0.4%), from -€193,116 to -€193,940
- Trade debts -€662
down €662 (-42.3%), from €1,565 to €904
- Other debts +€334
up €334 (+0.3%), from €128,992 to €129,326
- Gross operating margin +€1,237
up €1,237 (+80.1%), from -€1,545 to -€308
- Other operating charges +€54
up €54 (+29.6%), from €182 to €236
- Depreciation -€21
down €21 (-8.5%), from €248 to €227
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 | €1,637 | €485 | -€1,152 | -70.4% |
| Fixed assets | 21/28 | €227 | €0 | -€227 | -100% |
| Tangible fixed assets | 22/27 | €227 | €0 | -€227 | -100% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €227 | €0 | -€227 | -100% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €1,410 | €485 | -€925 | -65.6% |
| Amounts receivable within one year | 40/41 | €904 | €449 | -€455 | -50.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €904 | €449 | -€455 | -50.3% |
| Cash at bank and in hand | 54/58 | €506 | €36 | -€470 | -92.9% |
| Total equity and liabilities | 10/49 | €1,637 | €485 | -€1,152 | -70.4% |
| Equity | 10/15 | -€128,920 | -€129,744 | -€824 | -0.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €2,222 | €2,222 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,222 | €2,222 | = | 0.0% |
| Legal reserve | 130 | €2,222 | €2,222 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€193,116 | -€193,940 | -€824 | -0.4% |
| Amounts payable | 17/49 | €130,557 | €130,230 | -€328 | -0.3% |
| Amounts payable within one year | 42/48 | €130,557 | €130,230 | -€328 | -0.3% |
| Trade debts | 44 | €1,565 | €904 | -€662 | -42.3% |
| Suppliers | 440/4 | €1,565 | €904 | -€662 | -42.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €128,992 | €129,326 | +€334 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €248 | €227 | -€21 | -8.5% |
| Other operating charges | 640/8 | €182 | €236 | +€54 | +29.6% |
| Gross operating margin | 9900 | -€1,545 | -€308 | +€1,237 | +80.1% |
| Operating profit (loss) | 9901 | -€1,974 | -€770 | +€1,204 | +61.0% |
| Financial charges | 65/66B | €69 | €54 | -€15 | -21.4% |
| Recurring financial charges | 65 | €69 | €54 | -€15 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,043 | -€824 | +€1,219 | +59.7% |
| Profit (loss) for the period | 9904 | -€2,043 | -€824 | +€1,219 | +59.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,043 | -€824 | +€1,219 | +59.7% |
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 17 October 2026 via checked.be.