VILLA BK: 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 BK
Largest movements
- Tangible fixed assets -€2,000
no longer reported in 2025 (was €2,000)
- Cash +€685
up €685 (+874.4%), from €78 to €763
mainly Depreciation (+€2,000) and Other debts (+€2,000)
- Profit (loss) carried forward -€3,315
down €3,315 (-1.6%), from -€206,891 to -€210,207
- Other debts +€2,000
up €2,000 (+5.4%), from €37,043 to €39,043
- Gross operating margin -€4,055
down €4,055, from €3,140 to -€916
- Purchases and services -€1,438
no longer reported in 2025 (was €1,438)
- Depreciation -€1,310
down €1,310 (-39.6%), from €3,310 to €2,000
- Financial charges -€64
no longer reported in 2025 (was €64)
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 | €2,538 | €1,235 | -€1,303 | -51.3% |
| Fixed assets | 21/28 | €2,000 | - | -€2,000 | |
| Tangible fixed assets | 22/27 | €2,000 | - | -€2,000 | |
| Furniture and vehicles | 24 | €2,000 | - | -€2,000 | |
| Current assets | 29/58 | €538 | €1,235 | +€697 | +129.6% |
| Amounts receivable within one year | 40/41 | €460 | €472 | +€13 | +2.8% |
| Trade receivables | 40 | €460 | €460 | = | 0.0% |
| Other amounts receivable | 41 | - | €13 | +€13 | |
| Cash at bank and in hand | 54/58 | €78 | €763 | +€685 | +874.4% |
| Total equity and liabilities | 10/49 | €2,538 | €1,235 | -€1,303 | -51.3% |
| Equity | 10/15 | -€186,891 | -€190,207 | -€3,315 | -1.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€206,891 | -€210,207 | -€3,315 | -1.6% |
| Amounts payable | 17/49 | €189,429 | €191,442 | +€2,013 | +1.1% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Other amounts payable | 178/9 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €39,429 | €41,442 | +€2,013 | +5.1% |
| Trade debts | 44 | €1,029 | €1,029 | = | 0.0% |
| Suppliers | 440/4 | €1,029 | €1,029 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,358 | €1,371 | +€13 | +0.9% |
| Taxes | 450/3 | €310 | €323 | +€13 | +4.1% |
| Remuneration and social security | 454/9 | €1,048 | €1,048 | = | 0.0% |
| Other amounts payable | 47/48 | €37,043 | €39,043 | +€2,000 | +5.4% |
| Non-recurring operating income | 76A | €4,577 | - | -€4,577 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,438 | - | -€1,438 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,310 | €2,000 | -€1,310 | -39.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €3,140 | -€916 | -€4,055 | |
| Operating profit (loss) | 9901 | -€557 | -€3,315 | -€2,758 | -495.2% |
| Financial charges | 65/66B | €64 | - | -€64 | |
| Recurring financial charges | 65 | €64 | - | -€64 | |
| Profit (loss) for the period before taxes | 9903 | -€621 | -€3,315 | -€2,694 | -433.8% |
| Profit (loss) for the period | 9904 | -€621 | -€3,315 | -€2,694 | -433.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€621 | -€3,315 | -€2,694 | -433.8% |
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 12 October 2026 via checked.be.