VILLA CONSTRUCTA: 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 CONSTRUCTA
Largest movements
- Stocks and contracts +€886,406
new in 2025: €886,406
- Tangible fixed assets +€320,000
new in 2025: €320,000
- Cash +€286,098
up €286,098 (+375,999%), from €76 to €286,174
mainly Short-term financial debts (+€800,366) and Trade debts (+€373,678)
- Intangible fixed assets +€180,000
new in 2025: €180,000
- Receivables within one year +€83,135
up €83,135 (+10.4%), from €799,638 to €882,772
of which Other amounts receivable: +€52,762
- Short-term financial debts +€800,366
new in 2025: €800,366
- Trade debts +€373,678
up €373,678 (+6,225%), from €6,003 to €379,681
- Debts after one year +€236,834
new in 2025: €236,834
- Profit (loss) carried forward +€192,891
up €192,891 (+89.3%), from -€216,044 to -€23,152
- Tax, wage and social debts +€116,601
new in 2025: €116,601
of which Remuneration and social security: +€68,679
- Gross operating margin +€820,723
up €820,723, from -€1,642 to €819,081
- Staff costs +€411,272
new in 2025: €411,272
- Depreciation +€125,000
new in 2025: €125,000
- Taxes +€42,904
new in 2025: €42,904
- Other operating charges +€32,473
up €32,473 (+3,763%), from €863 to €33,336
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 | €809,959 | €2,565,598 | +€1.8m | +217% |
| Fixed assets | 21/28 | €10,245 | €510,245 | +€500,000 | +4,880% |
| Intangible fixed assets | 21 | - | €180,000 | +€180,000 | |
| Tangible fixed assets | 22/27 | - | €320,000 | +€320,000 | |
| Plant, machinery and equipment | 23 | - | €320,000 | +€320,000 | |
| Financial fixed assets | 28 | €10,245 | €10,245 | = | 0.0% |
| Current assets | 29/58 | €799,714 | €2,055,352 | +€1.3m | +157% |
| Stocks and contracts in progress | 3 | - | €886,406 | +€886,406 | |
| Stocks | 30/36 | - | €886,406 | +€886,406 | |
| Amounts receivable within one year | 40/41 | €799,638 | €882,772 | +€83,135 | +10.4% |
| Trade receivables | 40 | €4,441 | €34,813 | +€30,372 | +684% |
| Other amounts receivable | 41 | €795,197 | €847,960 | +€52,762 | +6.6% |
| Cash at bank and in hand | 54/58 | €76 | €286,174 | +€286,098 | +375,999% |
| Total equity and liabilities | 10/49 | €809,959 | €2,565,598 | +€1.8m | +217% |
| Equity | 10/15 | €803,956 | €996,848 | +€192,891 | +24.0% |
| Contributions | 10/11 | €1,020,000 | €1,020,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€216,044 | -€23,152 | +€192,891 | +89.3% |
| Amounts payable | 17/49 | €6,003 | €1,568,750 | +€1.6m | +26,033% |
| Amounts payable after more than one year | 17 | - | €236,834 | +€236,834 | |
| Financial debts | 170/4 | - | €236,834 | +€236,834 | |
| Amounts payable within one year | 42/48 | €6,003 | €1,331,916 | +€1.3m | +22,088% |
| Current portion of amounts payable after more than one year | 42 | - | €35,268 | +€35,268 | |
| Financial debts | 43 | - | €800,366 | +€800,366 | |
| Credit institutions | 430/8 | - | €800,366 | +€800,366 | |
| Trade debts | 44 | €6,003 | €379,681 | +€373,678 | +6,225% |
| Suppliers | 440/4 | €6,003 | €379,681 | +€373,678 | +6,225% |
| Taxes, remuneration and social security | 45 | - | €116,601 | +€116,601 | |
| Taxes | 450/3 | - | €47,922 | +€47,922 | |
| Remuneration and social security | 454/9 | - | €68,679 | +€68,679 | |
| Remuneration, social security and pensions | 62 | - | €411,272 | +€411,272 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €125,000 | +€125,000 | |
| Other operating charges | 640/8 | €863 | €33,336 | +€32,473 | +3,763% |
| Gross operating margin | 9900 | -€1,642 | €819,081 | +€820,723 | |
| Operating profit (loss) | 9901 | -€2,505 | €249,474 | +€251,979 | |
| Financial income | 75/76B | €29,967 | €14,186 | -€15,781 | -52.7% |
| Recurring financial income | 75 | €29,967 | €14,186 | -€15,781 | -52.7% |
| Financial charges | 65/66B | €383 | €27,865 | +€27,482 | +7,174% |
| Recurring financial charges | 65 | €383 | €27,865 | +€27,482 | +7,174% |
| Profit (loss) for the period before taxes | 9903 | €27,079 | €235,796 | +€208,716 | +771% |
| Income taxes | 67/77 | - | €42,904 | +€42,904 | |
| Profit (loss) for the period | 9904 | €27,079 | €192,891 | +€165,812 | +612% |
| Profit (loss) for the period to be appropriated | 9905 | €27,079 | €192,891 | +€165,812 | +612% |
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 13 October 2026 via checked.be.