VILLA ALLIA: 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 ALLIA
Largest movements
- Receivables within one year +€97,533
up €97,533 (+226%), from €43,227 to €140,760
of which Trade receivables: +€104,760
- Cash +€60,823
up €60,823 (+728%), from €8,357 to €69,179
- Tangible fixed assets -€43,571
down €43,571 (-4.6%), from €951,992 to €908,421
of which Furniture and vehicles: -€43,088
- Advances received +€71,000
new in 2023: €71,000
- Trade debts +€25,169
up €25,169 (+120%), from €21,036 to €46,205
- Debts after one year +€20,020
up €20,020 (+2.0%), from €990,000 to €1.0m
- Profit (loss) carried forward -€18,812
down €18,812 (-34.8%), from -€53,994 to -€72,806
- Tax, wage and social debts +€17,877
up €17,877 (+426%), from €4,200 to €22,077
- Taxes +€11,862
new in 2023: €11,862
- Depreciation +€4,001
up €4,001 (+8.5%), from €46,970 to €50,971
- Gross operating margin +€1,332
up €1,332 (+25.7%), from -€5,174 to -€3,843
- Purchases and services -€1,332
down €1,332 (-25.7%), from €5,174 to €3,843
- Financial charges -€399
no longer reported in 2023 (was €399)
From the 2021 result to the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,003,575 | €1,119,177 | +€115,602 | +11.5% |
| Fixed assets | 21/28 | €951,992 | €908,421 | -€43,571 | -4.6% |
| Tangible fixed assets | 22/27 | €951,992 | €908,421 | -€43,571 | -4.6% |
| Furniture and vehicles | 24 | €945,386 | €902,297 | -€43,088 | -4.6% |
| Other tangible fixed assets | 26 | €2,032 | €1,549 | -€483 | -23.8% |
| Assets under construction and advance payments | 27 | €4,574 | €4,574 | = | 0.0% |
| Current assets | 29/58 | €51,583 | €210,756 | +€159,173 | +309% |
| Amounts receivable within one year | 40/41 | €43,227 | €140,760 | +€97,533 | +226% |
| Trade receivables | 40 | €36,000 | €140,760 | +€104,760 | +291% |
| Other amounts receivable | 41 | €7,227 | - | -€7,227 | |
| Cash at bank and in hand | 54/58 | €8,357 | €69,179 | +€60,823 | +728% |
| Deferred charges and accrued income | 490/1 | - | €817 | +€817 | |
| Total equity and liabilities | 10/49 | €1,003,575 | €1,119,177 | +€115,602 | +11.5% |
| Equity | 10/15 | -€51,994 | -€70,806 | -€18,812 | -36.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | - | -€2,000 | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | -€53,994 | -€72,806 | -€18,812 | -34.8% |
| Amounts payable | 17/49 | €1,055,570 | €1,189,983 | +€134,414 | +12.7% |
| Amounts payable after more than one year | 17 | €990,000 | €1,010,020 | +€20,020 | +2.0% |
| Financial debts | 170/4 | €990,000 | €1,010,020 | +€20,020 | +2.0% |
| Amounts payable within one year | 42/48 | €65,570 | €179,963 | +€114,394 | +174% |
| Trade debts | 44 | €21,036 | €46,205 | +€25,169 | +120% |
| Suppliers | 440/4 | €21,036 | €46,205 | +€25,169 | +120% |
| Advances received on contracts in progress | 46 | - | €71,000 | +€71,000 | |
| Taxes, remuneration and social security | 45 | €4,200 | €22,077 | +€17,877 | +426% |
| Taxes | 450/3 | €4,200 | €22,077 | +€17,877 | +426% |
| Other amounts payable | 47/48 | €40,333 | €40,681 | +€348 | +0.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,174 | €3,843 | -€1,332 | -25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,970 | €50,971 | +€4,001 | +8.5% |
| Other operating charges | 640/8 | - | €49 | +€49 | |
| Gross operating margin | 9900 | -€5,174 | -€3,843 | +€1,332 | +25.7% |
| Operating profit (loss) | 9901 | -€52,144 | -€54,863 | -€2,718 | -5.2% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €399 | - | -€399 | |
| Recurring financial charges | 65 | €399 | - | -€399 | |
| Profit (loss) for the period before taxes | 9903 | -€52,531 | -€54,863 | -€2,331 | -4.4% |
| Income taxes | 67/77 | - | €11,862 | +€11,862 | |
| Profit (loss) for the period | 9904 | -€52,531 | -€66,725 | -€14,194 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,531 | -€66,725 | -€14,194 | -27.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.