VILLA KATZ: 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 KATZ
Largest movements
- Receivables within one year -€3,124
down €3,124 (-76.3%), from €4,096 to €972
of which Trade receivables: -€2,802
- Tangible fixed assets +€733
new in 2025: €733
- Reserves -€2,197
down €2,197 (-51.0%), from €4,309 to €2,113
- Tax, wage and social debts +€507
up €507 (+14.8%), from €3,418 to €3,925
- Trade debts -€364
no longer reported in 2025 (was €364)
- Other debts -€297
down €297 (-37.7%), from €788 to €491
- Gross operating margin -€2,021
down €2,021 (-36.4%), from €5,557 to €3,535
- Depreciation +€367
new in 2025: €367
- Taxes -€330
down €330 (-16.0%), from €2,062 to €1,732
- Financial income +€100
up €100 (+501%), from €20 to €120
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 | €10,579 | €8,228 | -€2,351 | -22.2% |
| Fixed assets | 21/28 | - | €733 | +€733 | |
| Tangible fixed assets | 22/27 | - | €733 | +€733 | |
| Plant, machinery and equipment | 23 | - | €733 | +€733 | |
| Current assets | 29/58 | €10,579 | €7,495 | -€3,084 | -29.2% |
| Amounts receivable within one year | 40/41 | €4,096 | €972 | -€3,124 | -76.3% |
| Trade receivables | 40 | €3,774 | €972 | -€2,802 | -74.2% |
| Other amounts receivable | 41 | €322 | - | -€322 | |
| Cash at bank and in hand | 54/58 | €6,483 | €6,523 | +€40 | +0.6% |
| Total equity and liabilities | 10/49 | €10,579 | €8,228 | -€2,351 | -22.2% |
| Equity | 10/15 | €6,009 | €3,813 | -€2,197 | -36.6% |
| Contributions | 10/11 | €1,700 | €1,700 | = | 0.0% |
| Reserves | 13 | €4,309 | €2,113 | -€2,197 | -51.0% |
| Distributable reserves | 133 | €4,309 | €2,113 | -€2,197 | -51.0% |
| Amounts payable | 17/49 | €4,570 | €4,416 | -€154 | -3.4% |
| Amounts payable within one year | 42/48 | €4,570 | €4,416 | -€154 | -3.4% |
| Trade debts | 44 | €364 | - | -€364 | |
| Suppliers | 440/4 | €364 | - | -€364 | |
| Taxes, remuneration and social security | 45 | €3,418 | €3,925 | +€507 | +14.8% |
| Taxes | 450/3 | €3,418 | €3,925 | +€507 | +14.8% |
| Other amounts payable | 47/48 | €788 | €491 | -€297 | -37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €367 | +€367 | |
| Other operating charges | 640/8 | €466 | €480 | +€14 | +3.1% |
| Gross operating margin | 9900 | €5,557 | €3,535 | -€2,021 | -36.4% |
| Operating profit (loss) | 9901 | €5,091 | €2,689 | -€2,402 | -47.2% |
| Financial income | 75/76B | €20 | €120 | +€100 | +501% |
| Recurring financial income | 75 | €20 | €120 | +€100 | +501% |
| Financial charges | 65/66B | €5 | - | -€5 | |
| Recurring financial charges | 65 | €5 | - | -€5 | |
| Profit (loss) for the period before taxes | 9903 | €5,106 | €2,809 | -€2,297 | -45.0% |
| Income taxes | 67/77 | €2,062 | €1,732 | -€330 | -16.0% |
| Profit (loss) for the period | 9904 | €3,044 | €1,077 | -€1,967 | -64.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,044 | €1,077 | -€1,967 | -64.6% |
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 21 October 2026 via checked.be.