Villa Daam: 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 Daam
Largest movements
- Receivables within one year -€20,891
down €20,891 (-68.2%), from €30,632 to €9,741
of which Other amounts receivable: -€29,218
- Cash -€2,396
down €2,396 (-14.3%), from €16,705 to €14,309
mainly Net result for the year (-€74,422) and Other debts (-€16,486)
- Tangible fixed assets -€1,439
down €1,439 (-3.1%), from €46,814 to €45,375
of which Land and buildings: -€4,616
- Profit (loss) carried forward -€74,422
down €74,422, from €35,537 to -€38,885
- Trade debts +€59,420
up €59,420 (+166%), from €35,873 to €95,293
- Other debts -€16,486
down €16,486 (-76.6%), from €21,514 to €5,029
- Debts after one year +€14,880
new in 2025: €14,880
- Tax, wage and social debts -€12,415
down €12,415 (-46.2%), from €26,845 to €14,430
of which Taxes: -€7,441
- Gross operating margin -€77,040
down €77,040, from €75,365 to -€1,675
- Staff costs +€2,998
up €2,998 (+6.9%), from €43,307 to €46,305
- Financial charges -€2,984
down €2,984 (-40.8%), from €7,309 to €4,325
- Depreciation +€2,498
up €2,498 (+19.6%), from €12,730 to €15,228
- Taxes -€1,076
down €1,076 (-51.8%), from €2,076 to €1,000
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 | €120,769 | €97,553 | -€23,216 | -19.2% |
| Fixed assets | 21/28 | €59,696 | €59,010 | -€685 | -1.1% |
| Intangible fixed assets | 21 | €246 | - | -€246 | |
| Tangible fixed assets | 22/27 | €46,814 | €45,375 | -€1,439 | -3.1% |
| Land and buildings | 22 | €29,380 | €24,764 | -€4,616 | -15.7% |
| Plant, machinery and equipment | 23 | €16,392 | €19,798 | +€3,405 | +20.8% |
| Furniture and vehicles | 24 | €1,042 | €813 | -€229 | -22.0% |
| Financial fixed assets | 28 | €12,635 | €13,635 | +€1,000 | +7.9% |
| Current assets | 29/58 | €61,074 | €38,543 | -€22,531 | -36.9% |
| Stocks and contracts in progress | 3 | €12,660 | €12,660 | = | 0.0% |
| Stocks | 30/36 | €12,660 | €12,660 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,632 | €9,741 | -€20,891 | -68.2% |
| Trade receivables | 40 | €1,414 | €9,741 | +€8,327 | +589% |
| Other amounts receivable | 41 | €29,218 | - | -€29,218 | |
| Cash at bank and in hand | 54/58 | €16,705 | €14,309 | -€2,396 | -14.3% |
| Deferred charges and accrued income | 490/1 | €1,077 | €1,833 | +€756 | +70.2% |
| Total equity and liabilities | 10/49 | €120,769 | €97,553 | -€23,216 | -19.2% |
| Equity | 10/15 | €36,537 | -€37,885 | -€74,422 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,537 | -€38,885 | -€74,422 | |
| Amounts payable | 17/49 | €84,232 | €135,438 | +€51,206 | +60.8% |
| Amounts payable after more than one year | 17 | - | €14,880 | +€14,880 | |
| Financial debts | 170/4 | - | €14,880 | +€14,880 | |
| Amounts payable within one year | 42/48 | €84,232 | €120,558 | +€36,326 | +43.1% |
| Current portion of amounts payable after more than one year | 42 | - | €5,805 | +€5,805 | |
| Trade debts | 44 | €35,873 | €95,293 | +€59,420 | +166% |
| Suppliers | 440/4 | €35,873 | €95,293 | +€59,420 | +166% |
| Taxes, remuneration and social security | 45 | €26,845 | €14,430 | -€12,415 | -46.2% |
| Taxes | 450/3 | €16,749 | €9,308 | -€7,441 | -44.4% |
| Remuneration and social security | 454/9 | €10,096 | €5,123 | -€4,973 | -49.3% |
| Other amounts payable | 47/48 | €21,514 | €5,029 | -€16,486 | -76.6% |
| Non-recurring operating income | 76A | - | €1,750 | +€1,750 | |
| Remuneration, social security and pensions | 62 | €43,307 | €46,305 | +€2,998 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,730 | €15,228 | +€2,498 | +19.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €614 | - | -€614 | |
| Other operating charges | 640/8 | €5,190 | €5,938 | +€748 | +14.4% |
| Gross operating margin | 9900 | €75,365 | -€1,675 | -€77,040 | |
| Operating profit (loss) | 9901 | €13,523 | -€69,146 | -€82,670 | |
| Financial income | 75/76B | €1,062 | €50 | -€1,013 | -95.3% |
| Recurring financial income | 75 | €1,062 | €50 | -€1,013 | -95.3% |
| Financial charges | 65/66B | €7,309 | €4,325 | -€2,984 | -40.8% |
| Recurring financial charges | 65 | €7,309 | €4,325 | -€2,984 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €7,277 | -€73,422 | -€80,699 | |
| Income taxes | 67/77 | €2,076 | €1,000 | -€1,076 | -51.8% |
| Profit (loss) for the period | 9904 | €5,201 | -€74,422 | -€79,623 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,201 | -€74,422 | -€79,623 |
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 18 October 2026 via checked.be.