VILLA FL: 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 FL
Largest movements
- Tangible fixed assets -€18,814
down €18,814 (-4.3%), from €438,369 to €419,556
of which Land and buildings: -€16,796
- Other debts -€20,995
down €20,995 (-100.0%), from €20,995 to €0
- Debts after one year -€17,050
down €17,050 (-4.1%), from €417,064 to €400,013
- Trade debts +€7,544
up €7,544 (+3994.1%), from €189 to €7,733
- Profit (loss) carried forward +€4,612
up €4,612 (+42.6%), from -€10,831 to -€6,219
- Gross operating margin -€5,411
down €5,411 (-14.5%), from €37,314 to €31,903
- Depreciation -€1,333
down €1,333 (-6.6%), from €20,147 to €18,814
- Other operating charges +€849
up €849 (+52.9%), from €1,604 to €2,454
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 | €448,087 | €428,118 | -€19,968 | -4.5% |
| Fixed assets | 21/28 | €438,369 | €419,556 | -€18,814 | -4.3% |
| Tangible fixed assets | 22/27 | €438,369 | €419,556 | -€18,814 | -4.3% |
| Land and buildings | 22 | €435,223 | €418,428 | -€16,796 | -3.9% |
| Furniture and vehicles | 24 | €2,018 | €0 | -€2,018 | -100.0% |
| Other tangible fixed assets | 26 | €1,128 | €1,128 | = | 0.0% |
| Current assets | 29/58 | €9,718 | €8,563 | -€1,155 | -11.9% |
| Amounts receivable within one year | 40/41 | €6,422 | €6,099 | -€323 | -5.0% |
| Trade receivables | 40 | €6,155 | €20 | -€6,135 | -99.7% |
| Other amounts receivable | 41 | €267 | €6,079 | +€5,812 | +2174.9% |
| Cash at bank and in hand | 54/58 | €2,710 | €1,878 | -€832 | -30.7% |
| Deferred charges and accrued income | 490/1 | €586 | €586 | = | 0.0% |
| Total equity and liabilities | 10/49 | €448,087 | €428,118 | -€19,968 | -4.5% |
| Equity | 10/15 | -€8,831 | -€4,219 | +€4,612 | +52.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,831 | -€6,219 | +€4,612 | +42.6% |
| Amounts payable | 17/49 | €456,918 | €432,337 | -€24,581 | -5.4% |
| Amounts payable after more than one year | 17 | €417,064 | €400,013 | -€17,050 | -4.1% |
| Financial debts | 170/4 | €417,064 | €400,013 | -€17,050 | -4.1% |
| Amounts payable within one year | 42/48 | €39,854 | €29,299 | -€10,555 | -26.5% |
| Current portion of amounts payable after more than one year | 42 | €16,702 | €17,050 | +€348 | +2.1% |
| Trade debts | 44 | €189 | €7,733 | +€7,544 | +3994.1% |
| Suppliers | 440/4 | €189 | €7,733 | +€7,544 | +3994.1% |
| Taxes, remuneration and social security | 45 | €1,967 | €4,515 | +€2,548 | +129.5% |
| Taxes | 450/3 | €1,967 | €4,515 | +€2,548 | +129.5% |
| Other amounts payable | 47/48 | €20,995 | €0 | -€20,995 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €3,025 | +€3,025 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,147 | €18,814 | -€1,333 | -6.6% |
| Other operating charges | 640/8 | €1,604 | €2,454 | +€849 | +52.9% |
| Gross operating margin | 9900 | €37,314 | €31,903 | -€5,411 | -14.5% |
| Operating profit (loss) | 9901 | €15,563 | €10,635 | -€4,927 | -31.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €6,352 | €6,024 | -€328 | -5.2% |
| Recurring financial charges | 65 | €6,352 | €6,024 | -€328 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €9,211 | €4,612 | -€4,599 | -49.9% |
| Profit (loss) for the period | 9904 | €9,211 | €4,612 | -€4,599 | -49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,211 | €4,612 | -€4,599 | -49.9% |
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 10 October 2026 via checked.be.