VILEA: what changed
Two fiscal 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.
VILEA
Largest movements
- Deferred charges and accrued income +€14,492
up €14,492 (+613.1%), from €2,364 to €16,856
- Cash -€3,263
down €3,263 (-14.6%), from €22,403 to €19,140
mainly Deferred charges and accrued income (-€14,492) and Tax, wage and social debts (-€3,081)
- Tangible fixed assets -€1,078
down €1,078 (-75.2%), from €1,435 to €356
- Reserves +€33,885
new in 2025: €33,885
- Profit (loss) carried forward -€20,164
no longer reported in 2025 (was €20,164)
- Tax, wage and social debts -€3,081
down €3,081 (-57.3%), from €5,375 to €2,294
- Other debts -€634
no longer reported in 2025 (was €634)
- Trade debts +€481
up €481 (+171.2%), from €281 to €763
- Gross operating margin -€9,549
down €9,549 (-29.9%), from €31,984 to €22,434
- Depreciation -€3,181
down €3,181 (-74.7%), from €4,259 to €1,078
- Taxes -€2,442
down €2,442 (-36.6%), from €6,675 to €4,233
- Other operating charges +€1,643
up €1,643 (+225.3%), from €729 to €2,373
- Financial charges +€880
up €880 (+561.6%), from €157 to €1,037
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.
Cash bridge derived
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 | €26,954 | €37,442 | +€10,488 | +38.9% |
| Fixed assets | 21/28 | €1,435 | €356 | -€1,078 | -75.2% |
| Tangible fixed assets | 22/27 | €1,435 | €356 | -€1,078 | -75.2% |
| Furniture and vehicles | 24 | €1,435 | €356 | -€1,078 | -75.2% |
| Current assets | 29/58 | €25,520 | €37,086 | +€11,566 | +45.3% |
| Amounts receivable within one year | 40/41 | €753 | €1,090 | +€337 | +44.8% |
| Trade receivables | 40 | - | €327 | +€327 | |
| Other amounts receivable | 41 | €753 | €764 | +€11 | +1.4% |
| Cash at bank and in hand | 54/58 | €22,403 | €19,140 | -€3,263 | -14.6% |
| Deferred charges and accrued income | 490/1 | €2,364 | €16,856 | +€14,492 | +613.1% |
| Total equity and liabilities | 10/49 | €26,954 | €37,442 | +€10,488 | +38.9% |
| Equity | 10/15 | €20,664 | €34,385 | +€13,721 | +66.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | - | €33,885 | +€33,885 | |
| Distributable reserves | 133 | - | €33,885 | +€33,885 | |
| Profit (loss) carried forward | 14 | €20,164 | - | -€20,164 | |
| Amounts payable | 17/49 | €6,290 | €3,057 | -€3,233 | -51.4% |
| Amounts payable within one year | 42/48 | €6,290 | €3,057 | -€3,233 | -51.4% |
| Trade debts | 44 | €281 | €763 | +€481 | +171.2% |
| Suppliers | 440/4 | €281 | €763 | +€481 | +171.2% |
| Taxes, remuneration and social security | 45 | €5,375 | €2,294 | -€3,081 | -57.3% |
| Taxes | 450/3 | €5,375 | €2,294 | -€3,081 | -57.3% |
| Other amounts payable | 47/48 | €634 | - | -€634 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,259 | €1,078 | -€3,181 | -74.7% |
| Other operating charges | 640/8 | €729 | €2,373 | +€1,643 | +225.3% |
| Gross operating margin | 9900 | €31,984 | €22,434 | -€9,549 | -29.9% |
| Operating profit (loss) | 9901 | €26,996 | €18,984 | -€8,012 | -29.7% |
| Financial income | 75/76B | €0 | €7 | +€7 | +3605.0% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +3605.0% |
| Financial charges | 65/66B | €157 | €1,037 | +€880 | +561.6% |
| Recurring financial charges | 65 | €157 | €1,037 | +€880 | +561.6% |
| Profit (loss) for the period before taxes | 9903 | €26,839 | €17,954 | -€8,885 | -33.1% |
| Income taxes | 67/77 | €6,675 | €4,233 | -€2,442 | -36.6% |
| Profit (loss) for the period | 9904 | €20,164 | €13,721 | -€6,443 | -32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,164 | €13,721 | -€6,443 | -32.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.