VILLA BASTA: 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 BASTA
Largest movements
- Cash -€62,229
down €62,229 (-11.6%), from €536,868 to €474,639
mainly Tax, wage and social debts (-€71,322) and Receivables within one year (-€18,894)
- Receivables within one year +€18,894
up €18,894 (+20.8%), from €90,729 to €109,623
of which Other amounts receivable: +€19,881
- Tangible fixed assets -€8,829
down €8,829 (-8.5%), from €104,427 to €95,598
of which Plant, machinery and equipment: -€6,144
- Tax, wage and social debts -€71,322
down €71,322 (-61.4%), from €116,076 to €44,754
of which Remuneration and social security: -€58,374
- Profit (loss) carried forward +€34,558
up €34,558 (+14.1%), from €244,682 to €279,240
- Trade debts -€9,240
down €9,240 (-22.4%), from €41,169 to €31,929
- Gross operating margin +€138,264
up €138,264 (+26.8%), from €515,699 to €653,963
- Staff costs -€31,279
down €31,279 (-4.9%), from €637,544 to €606,264
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 | €744,288 | €696,617 | -€47,671 | -6.4% |
| Fixed assets | 21/28 | €104,427 | €95,598 | -€8,829 | -8.5% |
| Tangible fixed assets | 22/27 | €104,427 | €95,598 | -€8,829 | -8.5% |
| Land and buildings | 22 | €67,614 | €67,614 | = | 0.0% |
| Plant, machinery and equipment | 23 | €16,862 | €10,718 | -€6,144 | -36.4% |
| Furniture and vehicles | 24 | €1,248 | €539 | -€708 | -56.8% |
| Other tangible fixed assets | 26 | €18,703 | €16,727 | -€1,977 | -10.6% |
| Current assets | 29/58 | €639,861 | €601,019 | -€38,842 | -6.1% |
| Amounts receivable within one year | 40/41 | €90,729 | €109,623 | +€18,894 | +20.8% |
| Trade receivables | 40 | €32,439 | €31,452 | -€987 | -3.0% |
| Other amounts receivable | 41 | €58,291 | €78,172 | +€19,881 | +34.1% |
| Cash at bank and in hand | 54/58 | €536,868 | €474,639 | -€62,229 | -11.6% |
| Deferred charges and accrued income | 490/1 | €12,264 | €16,757 | +€4,493 | +36.6% |
| Total equity and liabilities | 10/49 | €744,288 | €696,617 | -€47,671 | -6.4% |
| Equity | 10/15 | €573,709 | €608,267 | +€34,558 | +6.0% |
| Contributions | 10/11 | €10,662 | €10,662 | = | 0.0% |
| Capital | 10 | €10,662 | €10,662 | = | 0.0% |
| Reserves | 13 | €318,364 | €318,364 | = | 0.0% |
| Profit (loss) carried forward | 14 | €244,682 | €279,240 | +€34,558 | +14.1% |
| Amounts payable | 17/49 | €170,579 | €88,350 | -€82,229 | -48.2% |
| Amounts payable within one year | 42/48 | €157,246 | €76,683 | -€80,562 | -51.2% |
| Trade debts | 44 | €41,169 | €31,929 | -€9,240 | -22.4% |
| Suppliers | 440/4 | €41,169 | €31,929 | -€9,240 | -22.4% |
| Taxes, remuneration and social security | 45 | €116,076 | €44,754 | -€71,322 | -61.4% |
| Taxes | 450/3 | €12,948 | - | -€12,948 | |
| Remuneration and social security | 454/9 | €103,128 | €44,754 | -€58,374 | -56.6% |
| Accrued charges and deferred income | 492/3 | €13,333 | €11,667 | -€1,667 | -12.5% |
| Remuneration, social security and pensions | 62 | €637,544 | €606,264 | -€31,279 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,647 | €11,640 | +€992 | +9.3% |
| Other operating charges | 640/8 | €1,408 | €1,758 | +€351 | +24.9% |
| Gross operating margin | 9900 | €515,699 | €653,963 | +€138,264 | +26.8% |
| Operating profit (loss) | 9901 | -€133,900 | €34,301 | +€168,201 | |
| Financial income | 75/76B | €3,979 | €3,367 | -€612 | -15.4% |
| Recurring financial income | 75 | €3,979 | €3,367 | -€612 | -15.4% |
| Financial charges | 65/66B | €3,673 | €3,111 | -€563 | -15.3% |
| Recurring financial charges | 65 | €3,673 | €3,111 | -€563 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | -€133,594 | €34,558 | +€168,152 | |
| Profit (loss) for the period | 9904 | -€133,594 | €34,558 | +€168,152 | |
| Profit (loss) for the period to be appropriated | 9905 | -€133,594 | €34,558 | +€168,152 |
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 21 October 2026 via checked.be.