VILANOVA CONSTRUCT: 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.
VILANOVA CONSTRUCT
Largest movements
- Cash +€46,820
up €46,820 (+1,374%), from €3,408 to €50,228
mainly Receivables after one year (+€35,420) and Investment in fixed assets (net) (+€20,000)
- Receivables after one year -€35,420
no longer reported in 2025 (was €35,420)
- Financial fixed assets -€20,000
no longer reported in 2025 (was €20,000)
- Receivables within one year +€1,981
up €1,981 (+96.3%), from €2,058 to €4,040
of which Other amounts receivable: +€2,179
- Stocks and contracts +€1,200
new in 2025: €1,200
- Profit (loss) carried forward -€18,829
down €18,829 (-167%), from -€11,284 to -€30,113
- Debts after one year +€12,694
up €12,694 (+20.8%), from €61,157 to €73,852
- Trade debts +€716
up €716 (+70.6%), from €1,013 to €1,729
- Purchases and services +€16,437
new in 2025: €16,437
- Gross operating margin -€6,071
down €6,071 (-62.1%), from -€9,768 to -€15,838
- Financial charges +€1,539
up €1,539 (+129%), from €1,196 to €2,735
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 | €60,886 | €55,467 | -€5,419 | -8.9% |
| Fixed assets | 21/28 | €20,000 | - | -€20,000 | |
| Financial fixed assets | 28 | €20,000 | - | -€20,000 | |
| Current assets | 29/58 | €40,886 | €55,467 | +€14,581 | +35.7% |
| Amounts receivable after more than one year | 29 | €35,420 | - | -€35,420 | |
| Other amounts receivable | 291 | €35,420 | - | -€35,420 | |
| Stocks and contracts in progress | 3 | - | €1,200 | +€1,200 | |
| Stocks | 30/36 | - | €1,200 | +€1,200 | |
| Amounts receivable within one year | 40/41 | €2,058 | €4,040 | +€1,981 | +96.3% |
| Trade receivables | 40 | €197 | - | -€197 | |
| Other amounts receivable | 41 | €1,861 | €4,040 | +€2,179 | +117% |
| Cash at bank and in hand | 54/58 | €3,408 | €50,228 | +€46,820 | +1,374% |
| Total equity and liabilities | 10/49 | €60,886 | €55,467 | -€5,419 | -8.9% |
| Equity | 10/15 | -€1,284 | -€20,113 | -€18,829 | -1,466% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,284 | -€30,113 | -€18,829 | -167% |
| Amounts payable | 17/49 | €62,170 | €75,581 | +€13,410 | +21.6% |
| Amounts payable after more than one year | 17 | €61,157 | €73,852 | +€12,694 | +20.8% |
| Other amounts payable | 178/9 | €61,157 | €73,852 | +€12,694 | +20.8% |
| Amounts payable within one year | 42/48 | €1,013 | €1,729 | +€716 | +70.6% |
| Trade debts | 44 | €1,013 | €1,729 | +€716 | +70.6% |
| Suppliers | 440/4 | €1,013 | €1,729 | +€716 | +70.6% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €16,437 | +€16,437 | |
| Other operating charges | 640/8 | €321 | €256 | -€65 | -20.2% |
| Gross operating margin | 9900 | -€9,768 | -€15,838 | -€6,071 | -62.1% |
| Operating profit (loss) | 9901 | -€10,088 | -€16,094 | -€6,006 | -59.5% |
| Financial charges | 65/66B | €1,196 | €2,735 | +€1,539 | +129% |
| Recurring financial charges | 65 | €1,196 | €2,735 | +€1,539 | +129% |
| Profit (loss) for the period before taxes | 9903 | -€11,284 | -€18,829 | -€7,545 | -66.9% |
| Profit (loss) for the period | 9904 | -€11,284 | -€18,829 | -€7,545 | -66.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,284 | -€18,829 | -€7,545 | -66.9% |
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 13 October 2026 via checked.be.