VILJAN: 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.
VILJAN
Largest movements
- Tangible fixed assets +€5,730
up €5,730 (+108.4%), from €5,285 to €11,015
of which Plant, machinery and equipment: +€3,409
- Receivables within one year -€4,928
down €4,928 (-25.0%), from €19,682 to €14,754
of which Trade receivables: -€13,488
- Profit (loss) carried forward +€17,878
up €17,878, from -€6,921 to €10,957
- Tax, wage and social debts -€16,639
down €16,639 (-61.4%), from €27,085 to €10,446
of which Taxes: -€13,989
- Trade debts -€1,257
down €1,257 (-19.5%), from €6,442 to €5,185
- Other debts +€550
new in 2024: €550
- Staff costs -€23,253
down €23,253 (-39.7%), from €58,597 to €35,344
- Gross operating margin +€12,964
up €12,964 (+28.9%), from €44,818 to €57,782
- Other operating charges -€4,937
down €4,937 (-86.8%), from €5,689 to €752
- Depreciation -€818
down €818 (-30.9%), from €2,647 to €1,829
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,350 | €40,882 | +€532 | +1.3% |
| Fixed assets | 21/28 | €7,204 | €12,934 | +€5,730 | +79.5% |
| Tangible fixed assets | 22/27 | €5,285 | €11,015 | +€5,730 | +108.4% |
| Plant, machinery and equipment | 23 | €1,499 | €4,909 | +€3,409 | +227.4% |
| Furniture and vehicles | 24 | €3,786 | €6,107 | +€2,321 | +61.3% |
| Financial fixed assets | 28 | €1,919 | €1,919 | = | 0.0% |
| Current assets | 29/58 | €33,147 | €27,949 | -€5,198 | -15.7% |
| Amounts receivable within one year | 40/41 | €19,682 | €14,754 | -€4,928 | -25.0% |
| Trade receivables | 40 | €13,488 | - | -€13,488 | |
| Other amounts receivable | 41 | €6,193 | €14,754 | +€8,560 | +138.2% |
| Cash at bank and in hand | 54/58 | €11,982 | €11,712 | -€270 | -2.3% |
| Deferred charges and accrued income | 490/1 | €1,483 | €1,483 | = | 0.0% |
| Total equity and liabilities | 10/49 | €40,350 | €40,882 | +€532 | +1.3% |
| Equity | 10/15 | €6,824 | €24,701 | +€17,878 | +262.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €11,744 | €11,744 | = | 0.0% |
| Distributable reserves | 133 | €11,744 | €11,744 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,921 | €10,957 | +€17,878 | |
| Amounts payable | 17/49 | €33,527 | €16,181 | -€17,345 | -51.7% |
| Amounts payable within one year | 42/48 | €33,527 | €16,181 | -€17,345 | -51.7% |
| Trade debts | 44 | €6,442 | €5,185 | -€1,257 | -19.5% |
| Suppliers | 440/4 | €6,442 | €5,185 | -€1,257 | -19.5% |
| Taxes, remuneration and social security | 45 | €27,085 | €10,446 | -€16,639 | -61.4% |
| Taxes | 450/3 | €20,684 | €6,695 | -€13,989 | -67.6% |
| Remuneration and social security | 454/9 | €6,401 | €3,751 | -€2,650 | -41.4% |
| Other amounts payable | 47/48 | - | €550 | +€550 | |
| Remuneration, social security and pensions | 62 | €58,597 | €35,344 | -€23,253 | -39.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,647 | €1,829 | -€818 | -30.9% |
| Other operating charges | 640/8 | €5,689 | €752 | -€4,937 | -86.8% |
| Gross operating margin | 9900 | €44,818 | €57,782 | +€12,964 | +28.9% |
| Operating profit (loss) | 9901 | -€22,116 | €19,857 | +€41,972 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +80.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +80.0% |
| Financial charges | 65/66B | €2,212 | €2,123 | -€88 | -4.0% |
| Recurring financial charges | 65 | €2,212 | €2,123 | -€88 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€24,327 | €17,734 | +€42,061 | |
| Income taxes | 67/77 | - | -€144 | -€144 | |
| Profit (loss) for the period | 9904 | -€24,327 | €17,878 | +€42,205 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,327 | €17,878 | +€42,205 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.