VILLA 99: 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.
VILLA 99
Largest movements
- Receivables within one year +€45,343
up €45,343 (+58.7%), from €77,208 to €122,551
of which Trade receivables: +€41,966
- Deferred charges and accrued income -€13,241
down €13,241 (-62.6%), from €21,141 to €7,899
- Other debts +€34,377
up €34,377 (+2,163%), from €1,590 to €35,966
- Tax, wage and social debts -€13,362
down €13,362 (-55.2%), from €24,206 to €10,844
- Trade debts +€8,737
up €8,737 (+373%), from €2,344 to €11,081
- Gross operating margin -€19,346
down €19,346 (-43.1%), from €44,848 to €25,502
- Financial charges +€5,900
up €5,900 (+1,957%), from €301 to €6,201
- Other operating charges +€4,891
up €4,891 (+250%), from €1,955 to €6,846
- Taxes -€4,870
down €4,870 (-31.0%), from €15,714 to €10,844
- Depreciation -€730
down €730 (-45.1%), from €1,620 to €890
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 | €102,573 | €132,549 | +€29,976 | +29.2% |
| Fixed assets | 21/28 | €2,988 | €2,098 | -€890 | -29.8% |
| Tangible fixed assets | 22/27 | €2,988 | €2,098 | -€890 | -29.8% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,988 | €2,098 | -€890 | -29.8% |
| Current assets | 29/58 | €99,584 | €130,450 | +€30,866 | +31.0% |
| Amounts receivable within one year | 40/41 | €77,208 | €122,551 | +€45,343 | +58.7% |
| Trade receivables | 40 | €77,208 | €119,174 | +€41,966 | +54.4% |
| Other amounts receivable | 41 | - | €3,377 | +€3,377 | |
| Cash at bank and in hand | 54/58 | €1,235 | €0 | -€1,235 | -100.0% |
| Deferred charges and accrued income | 490/1 | €21,141 | €7,899 | -€13,241 | -62.6% |
| Total equity and liabilities | 10/49 | €102,573 | €132,549 | +€29,976 | +29.2% |
| Equity | 10/15 | €73,841 | €74,562 | +€721 | +1.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €61,441 | €62,162 | +€721 | +1.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €59,581 | €60,302 | +€721 | +1.2% |
| Amounts payable | 17/49 | €28,732 | €57,987 | +€29,255 | +102% |
| Amounts payable within one year | 42/48 | €28,140 | €57,891 | +€29,751 | +106% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,344 | €11,081 | +€8,737 | +373% |
| Suppliers | 440/4 | €2,344 | €11,081 | +€8,737 | +373% |
| Taxes, remuneration and social security | 45 | €24,206 | €10,844 | -€13,362 | -55.2% |
| Taxes | 450/3 | €24,206 | €10,844 | -€13,362 | -55.2% |
| Other amounts payable | 47/48 | €1,590 | €35,966 | +€34,377 | +2,163% |
| Accrued charges and deferred income | 492/3 | €592 | €96 | -€496 | -83.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,620 | €890 | -€730 | -45.1% |
| Other operating charges | 640/8 | €1,955 | €6,846 | +€4,891 | +250% |
| Gross operating margin | 9900 | €44,848 | €25,502 | -€19,346 | -43.1% |
| Operating profit (loss) | 9901 | €41,274 | €17,766 | -€23,508 | -57.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €301 | €6,201 | +€5,900 | +1,957% |
| Recurring financial charges | 65 | €301 | €6,201 | +€5,900 | +1,957% |
| Profit (loss) for the period before taxes | 9903 | €40,972 | €11,565 | -€29,407 | -71.8% |
| Income taxes | 67/77 | €15,714 | €10,844 | -€4,870 | -31.0% |
| Profit (loss) for the period | 9904 | €25,258 | €721 | -€24,537 | -97.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,258 | €721 | -€24,537 | -97.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.