VILLA COCINA: 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 COCINA
Largest movements
- Tangible fixed assets +€270,666
up €270,666 (+42.3%), from €639,595 to €910,261
of which Other tangible fixed assets: +€260,861
- Receivables within one year -€219,524
down €219,524 (-78.7%), from €279,105 to €59,582
of which Trade receivables: -€248,380
- Cash +€169,229
up €169,229 (+3,414%), from €4,956 to €174,186
mainly Net result for the year (+€296,234) and Receivables within one year (+€219,524)
- Stocks and contracts +€14,600
new in 2025: €14,600
- Profit (loss) carried forward +€296,234
up €296,234, from -€132,560 to €163,674
- Debts after one year -€157,258
down €157,258 (-37.8%), from €415,950 to €258,692
- Tax, wage and social debts +€100,986
new in 2025: €100,986
of which Taxes: +€76,278
- Current portion of long-term debt +€36,321
up €36,321 (+32.8%), from €110,767 to €147,088
- Other debts -€22,372
down €22,372 (-6.9%), from €324,225 to €301,852
- Gross operating margin +€956,146
up €956,146, from -€7,695 to €948,451
- Staff costs +€500,668
new in 2025: €500,668
- Depreciation +€50,520
up €50,520 (+189%), from €26,661 to €77,182
- Taxes +€35,629
new in 2025: €35,629
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 | €923,657 | €1,158,629 | +€234,972 | +25.4% |
| Fixed assets | 21/28 | €639,595 | €910,261 | +€270,666 | +42.3% |
| Tangible fixed assets | 22/27 | €639,595 | €910,261 | +€270,666 | +42.3% |
| Furniture and vehicles | 24 | €24,787 | €34,592 | +€9,805 | +39.6% |
| Other tangible fixed assets | 26 | €614,808 | €875,669 | +€260,861 | +42.4% |
| Current assets | 29/58 | €284,062 | €248,367 | -€35,694 | -12.6% |
| Stocks and contracts in progress | 3 | - | €14,600 | +€14,600 | |
| Stocks | 30/36 | - | €14,600 | +€14,600 | |
| Amounts receivable within one year | 40/41 | €279,105 | €59,582 | -€219,524 | -78.7% |
| Trade receivables | 40 | €273,803 | €25,423 | -€248,380 | -90.7% |
| Other amounts receivable | 41 | €5,302 | €34,159 | +€28,857 | +544% |
| Cash at bank and in hand | 54/58 | €4,956 | €174,186 | +€169,229 | +3,414% |
| Total equity and liabilities | 10/49 | €923,657 | €1,158,629 | +€234,972 | +25.4% |
| Equity | 10/15 | -€92,560 | €203,674 | +€296,234 | |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€132,560 | €163,674 | +€296,234 | |
| Amounts payable | 17/49 | €1,016,216 | €954,955 | -€61,262 | -6.0% |
| Amounts payable after more than one year | 17 | €415,950 | €258,692 | -€157,258 | -37.8% |
| Financial debts | 170/4 | €415,950 | €258,692 | -€157,258 | -37.8% |
| Amounts payable within one year | 42/48 | €600,267 | €696,263 | +€95,996 | +16.0% |
| Current portion of amounts payable after more than one year | 42 | €110,767 | €147,088 | +€36,321 | +32.8% |
| Trade debts | 44 | €165,275 | €146,337 | -€18,938 | -11.5% |
| Suppliers | 440/4 | €165,275 | €146,337 | -€18,938 | -11.5% |
| Taxes, remuneration and social security | 45 | - | €100,986 | +€100,986 | |
| Taxes | 450/3 | - | €76,278 | +€76,278 | |
| Remuneration and social security | 454/9 | - | €24,709 | +€24,709 | |
| Other amounts payable | 47/48 | €324,225 | €301,852 | -€22,372 | -6.9% |
| Non-recurring operating income | 76A | €868 | - | -€868 | |
| Remuneration, social security and pensions | 62 | - | €500,668 | +€500,668 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,661 | €77,182 | +€50,520 | +189% |
| Other operating charges | 640/8 | - | €4,716 | +€4,716 | |
| Gross operating margin | 9900 | -€7,695 | €948,451 | +€956,146 | |
| Operating profit (loss) | 9901 | -€34,357 | €365,886 | +€400,242 | |
| Financial income | 75/76B | €25 | €0 | -€25 | -99.0% |
| Recurring financial income | 75 | €25 | €0 | -€25 | -99.0% |
| Financial charges | 65/66B | €26,416 | €34,024 | +€7,608 | +28.8% |
| Recurring financial charges | 65 | €26,416 | €34,024 | +€7,608 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | -€60,747 | €331,862 | +€392,609 | |
| Income taxes | 67/77 | - | €35,629 | +€35,629 | |
| Profit (loss) for the period | 9904 | -€60,747 | €296,234 | +€356,981 | |
| Profit (loss) for the period to be appropriated | 9905 | -€60,747 | €296,234 | +€356,981 |
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 23 October 2026 via checked.be.