VILANI: 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.
VILANI
Largest movements
- Tangible fixed assets -€1,049
down €1,049 (-61.5%), from €1,704 to €655
- Cash +€1,023
up €1,023 (+39.0%), from €2,622 to €3,645
mainly Other debts (+€11,555) and Depreciation (+€1,049)
- Stocks and contracts -€203
down €203 (-5.2%), from €3,891 to €3,688
- Other debts +€11,555
up €11,555 (+157%), from €7,375 to €18,931
- Profit (loss) carried forward -€9,569
down €9,569 (-36.4%), from -€26,278 to -€35,847
- Trade debts -€1,368
down €1,368 (-80.5%), from €1,701 to €332
- Tax, wage and social debts -€810
down €810 (-35.9%), from €2,259 to €1,449
of which Remuneration and social security: -€1,000
- Gross operating margin +€1,520
up €1,520 (+17.5%), from -€8,692 to -€7,171
- Other operating charges +€155
up €155 (+16.7%), from €926 to €1,080
- Financial charges +€112
up €112 (+704%), from €16 to €128
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 | €9,117 | €8,925 | -€192 | -2.1% |
| Fixed assets | 21/28 | €2,604 | €1,555 | -€1,049 | -40.3% |
| Tangible fixed assets | 22/27 | €1,704 | €655 | -€1,049 | -61.5% |
| Furniture and vehicles | 24 | €1,704 | €655 | -€1,049 | -61.5% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €6,513 | €7,369 | +€856 | +13.1% |
| Stocks and contracts in progress | 3 | €3,891 | €3,688 | -€203 | -5.2% |
| Stocks | 30/36 | €3,891 | €3,688 | -€203 | -5.2% |
| Amounts receivable within one year | 40/41 | - | €36 | +€36 | |
| Other amounts receivable | 41 | - | €36 | +€36 | |
| Cash at bank and in hand | 54/58 | €2,622 | €3,645 | +€1,023 | +39.0% |
| Total equity and liabilities | 10/49 | €9,117 | €8,925 | -€192 | -2.1% |
| Equity | 10/15 | -€18,218 | -€27,787 | -€9,569 | -52.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,278 | -€35,847 | -€9,569 | -36.4% |
| Amounts payable | 17/49 | €27,335 | €36,712 | +€9,377 | +34.3% |
| Amounts payable after more than one year | 17 | €16,000 | €16,000 | = | 0.0% |
| Financial debts | 170/4 | €16,000 | €0 | -€16,000 | -100% |
| Other amounts payable | 178/9 | €0 | €16,000 | +€16,000 | |
| Amounts payable within one year | 42/48 | €11,335 | €20,712 | +€9,377 | +82.7% |
| Trade debts | 44 | €1,701 | €332 | -€1,368 | -80.5% |
| Suppliers | 440/4 | €1,701 | €332 | -€1,368 | -80.5% |
| Taxes, remuneration and social security | 45 | €2,259 | €1,449 | -€810 | -35.9% |
| Taxes | 450/3 | €1,259 | €1,449 | +€190 | +15.1% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100% |
| Other amounts payable | 47/48 | €7,375 | €18,931 | +€11,555 | +157% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,049 | €1,049 | = | 0.0% |
| Other operating charges | 640/8 | €926 | €1,080 | +€155 | +16.7% |
| Gross operating margin | 9900 | -€8,692 | -€7,171 | +€1,520 | +17.5% |
| Operating profit (loss) | 9901 | -€10,666 | -€9,300 | +€1,366 | +12.8% |
| Financial income | 75/76B | €42 | €0 | -€42 | -100% |
| Recurring financial income | 75 | €42 | €0 | -€42 | -100% |
| Financial charges | 65/66B | €16 | €128 | +€112 | +704% |
| Recurring financial charges | 65 | €16 | €128 | +€112 | +704% |
| Profit (loss) for the period before taxes | 9903 | -€10,640 | -€9,428 | +€1,212 | +11.4% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€10,780 | -€9,569 | +€1,211 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,780 | -€9,569 | +€1,211 | +11.2% |
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.