VILATCA: 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
VILATCA
NACE 46.231, Wholesale of live animals
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€266,935
2024 · -€361,154+€628,088
Equity
€13.5m
2024 · €13.3m+€266,935
Cash
-
not filed
Balance sheet total
€14.0m
2024 · €13.8m+€268,848
Largest movements
Assets
- Receivables within one year +€328,226
up €328,226 (+2.5%), from €13.3m to €13.6m
of which Trade receivables: +€165,009
Equity and liabilities
- Profit (loss) carried forward +€266,935
up €266,935 (+3.7%), from €7.3m to €7.6m
Income statement
- Other operating charges -€834,767
down €834,767 (-95.7%), from €872,077 to €37,310
- Write-downs +€831,569
no longer reported in 2025 (was -€831,569)
- Services and other goods -€771,093
down €771,093 (-51.1%), from €1.5m to €737,587
- Goods and materials -€474,443
down €474,443 (-26.8%), from €1.8m to €1.3m
of which Purchases: -€557,462
- Turnover -€466,967
down €466,967 (-19.5%), from €2.4m to €1.9m
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
-€361,154
Turnover
-€466,967
Other operating income
-€245,908
Goods and materials
+€474,443
Services and other goods
+€771,093
Write-downs
-€831,569
Other operating charges
+€834,767
Other operating items
+€93,195
Financial income
-€860
Financial charges
-€104
Taxes
-€3
Result 2025
€266,935
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,762,278 | €14,031,126 | +€268,848 | +2.0% |
| Fixed assets | 21/28 | €84,585 | €84,585 | = | 0.0% |
| Intangible fixed assets | 21 | €82,354 | €82,354 | = | 0.0% |
| Financial fixed assets | 28 | €2,231 | €2,231 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,231 | €2,231 | = | 0.0% |
| Shares | 284 | €2,231 | €2,231 | = | 0.0% |
| Current assets | 29/58 | €13,677,693 | €13,946,541 | +€268,848 | +2.0% |
| Stocks and contracts in progress | 3 | €375,274 | €315,896 | -€59,378 | -15.8% |
| Stocks | 30/36 | €375,274 | €315,896 | -€59,378 | -15.8% |
| Raw materials and consumables | 30/31 | €375,274 | €315,896 | -€59,378 | -15.8% |
| Amounts receivable within one year | 40/41 | €13,302,419 | €13,630,645 | +€328,226 | +2.5% |
| Trade receivables | 40 | €203,297 | €368,306 | +€165,009 | +81.2% |
| Other amounts receivable | 41 | €13,099,122 | €13,262,339 | +€163,217 | +1.2% |
| Total equity and liabilities | 10/49 | €13,762,278 | €14,031,126 | +€268,848 | +2.0% |
| Equity | 10/15 | €13,281,330 | €13,548,264 | +€266,935 | +2.0% |
| Contributions | 10/11 | €3,970,000 | €3,970,000 | = | 0.0% |
| Capital | 10 | €3,970,000 | €3,970,000 | = | 0.0% |
| Issued capital | 100 | €3,970,000 | €3,970,000 | = | 0.0% |
| Reserves | 13 | €2,019,010 | €2,019,010 | = | 0.0% |
| Non-distributable reserves | 130/1 | €397,000 | €397,000 | = | 0.0% |
| Legal reserve | 130 | €397,000 | €397,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,933 | €7,933 | = | 0.0% |
| Distributable reserves | 133 | €1,614,078 | €1,614,078 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,292,319 | €7,559,254 | +€266,935 | +3.7% |
| Amounts payable | 17/49 | €480,948 | €482,862 | +€1,913 | +0.4% |
| Amounts payable within one year | 42/48 | €470,849 | €477,147 | +€6,298 | +1.3% |
| Trade debts | 44 | €470,179 | €477,147 | +€6,968 | +1.5% |
| Suppliers | 440/4 | €470,179 | €477,147 | +€6,968 | +1.5% |
| Taxes, remuneration and social security | 45 | €670 | - | -€670 | |
| Remuneration and social security | 454/9 | €670 | - | -€670 | |
| Accrued charges and deferred income | 492/3 | €10,100 | €5,715 | -€4,385 | -43.4% |
| Operating income | 70/76A | €2,697,852 | €2,078,172 | -€619,680 | -23.0% |
| Turnover | 70 | €2,390,292 | €1,923,325 | -€466,967 | -19.5% |
| Other operating income | 74 | €307,560 | €61,652 | -€245,908 | -80.0% |
| Non-recurring operating income | 76A | - | €93,195 | +€93,195 | |
| Operating charges | 60/66A | €3,319,591 | €2,070,857 | -€1.2m | -37.6% |
| Goods for resale, raw materials and consumables | 60 | €1,770,402 | €1,295,960 | -€474,443 | -26.8% |
| Purchases | 600/8 | €1,794,044 | €1,236,582 | -€557,462 | -31.1% |
| Change in stocks: decrease (increase) | 609 | -€23,641 | €59,378 | +€83,019 | |
| Services and other goods | 61 | €1,508,680 | €737,587 | -€771,093 | -51.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€831,569 | - | +€831,569 | |
| Other operating charges | 640/8 | €872,077 | €37,310 | -€834,767 | -95.7% |
| Operating profit (loss) | 9901 | -€621,739 | €7,315 | +€629,054 | |
| Financial income | 75/76B | €261,704 | €260,844 | -€860 | -0.3% |
| Recurring financial income | 75 | €261,704 | €260,844 | -€860 | -0.3% |
| Income from current assets | 751 | €261,702 | €260,834 | -€868 | -0.3% |
| Other financial income | 752/9 | €2 | €10 | +€8 | +371% |
| Financial charges | 65/66B | €1,121 | €1,225 | +€104 | +9.2% |
| Recurring financial charges | 65 | €1,121 | €1,225 | +€104 | +9.2% |
| Debt charges | 650 | - | €7 | +€7 | |
| Other financial charges | 652/9 | €1,121 | €1,218 | +€96 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | -€361,157 | €266,935 | +€628,091 | |
| Income taxes | 67/77 | -€3 | - | +€3 | |
| Tax adjustments and reversals of tax provisions | 77 | €3 | - | -€3 | |
| Profit (loss) for the period | 9904 | -€361,154 | €266,935 | +€628,088 | |
| Profit (loss) for the period to be appropriated | 9905 | -€361,154 | €266,935 | +€628,088 |
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 18 October 2026 via checked.be.