VILLA MOSA: 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.
What changed
VILLA MOSA
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€18,193
2024 · €32,493-€14,300
Equity
€136,490
2024 · €118,296+€18,193
Cash
€30,000
2024 · €30,966-€966
Balance sheet total
€2.1m
2024 · €2.2m-€157,555
Largest movements
Assets
- Tangible fixed assets -€161,667
down €161,667 (-7.3%), from €2.2m to €2.0m
of which Land and buildings: -€161,667
Equity and liabilities
- Debts after one year -€174,995
down €174,995 (-11.6%), from €1.5m to €1.3m
- Current portion of long-term debt -€54,707
down €54,707 (-23.5%), from €232,679 to €177,972
- Other debts +€40,678
up €40,678 (+10.7%), from €381,384 to €422,062
Income statement
- Staff costs +€13,440
up €13,440 (+28.3%), from €47,432 to €60,872
- Financial charges +€9,283
up €9,283 (+13.4%), from €69,264 to €78,547
- Gross operating margin +€7,794
up €7,794 (+2.4%), from €327,695 to €335,489
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.
Result 2024
€32,493
Gross operating margin
+€7,794
Staff costs
-€13,440
Depreciation
+€1,393
Other operating charges
-€764
Financial charges
-€9,283
Result 2025
€18,193
raises the resultlowers the result
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.
From operations
+€228,735
Investment
€0
Financing
-€229,701
Cash 2024
€30,966
From operations (derived)
+€228,735
Net result for the year
+€18,193
Depreciation
+€161,667
Receivables within one year
-€5,417
Deferred charges and accrued income
+€339
Trade debts
-€2,087
Tax, wage and social debts
+€2,446
Other debts
+€40,678
Accrued charges and deferred income
+€12,916
Financing
-€229,701
Debts after one year
-€174,995
Current portion of long-term debt
-€54,707
Cash 2025
€30,000
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,248,803 | €2,091,248 | -€157,555 | -7.0% |
| Fixed assets | 21/28 | €2,211,492 | €2,049,824 | -€161,667 | -7.3% |
| Tangible fixed assets | 22/27 | €2,211,292 | €2,049,624 | -€161,667 | -7.3% |
| Land and buildings | 22 | €2,211,292 | €2,049,624 | -€161,667 | -7.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €37,311 | €41,423 | +€4,112 | +11.0% |
| Amounts receivable within one year | 40/41 | €0 | €5,417 | +€5,417 | |
| Trade receivables | 40 | €0 | €5,417 | +€5,417 | |
| Cash at bank and in hand | 54/58 | €30,966 | €30,000 | -€966 | -3.1% |
| Deferred charges and accrued income | 490/1 | €6,345 | €6,006 | -€339 | -5.3% |
| Total equity and liabilities | 10/49 | €2,248,803 | €2,091,248 | -€157,555 | -7.0% |
| Equity | 10/15 | €118,296 | €136,490 | +€18,193 | +15.4% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€81,704 | -€63,510 | +€18,193 | +22.3% |
| Amounts payable | 17/49 | €2,130,507 | €1,954,758 | -€175,749 | -8.2% |
| Amounts payable after more than one year | 17 | €1,505,219 | €1,330,224 | -€174,995 | -11.6% |
| Financial debts | 170/4 | €1,505,219 | €1,330,224 | -€174,995 | -11.6% |
| Amounts payable within one year | 42/48 | €625,288 | €611,618 | -€13,670 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €232,679 | €177,972 | -€54,707 | -23.5% |
| Trade debts | 44 | €5,509 | €3,422 | -€2,087 | -37.9% |
| Suppliers | 440/4 | €5,509 | €3,422 | -€2,087 | -37.9% |
| Taxes, remuneration and social security | 45 | €5,716 | €8,162 | +€2,446 | +42.8% |
| Remuneration and social security | 454/9 | €5,716 | €8,162 | +€2,446 | +42.8% |
| Other amounts payable | 47/48 | €381,384 | €422,062 | +€40,678 | +10.7% |
| Accrued charges and deferred income | 492/3 | - | €12,916 | +€12,916 | |
| Non-recurring operating income | 76A | €3,273 | €0 | -€3,273 | -100% |
| Remuneration, social security and pensions | 62 | €47,432 | €60,872 | +€13,440 | +28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €163,060 | €161,667 | -€1,393 | -0.9% |
| Other operating charges | 640/8 | €15,446 | €16,210 | +€764 | +4.9% |
| Gross operating margin | 9900 | €327,695 | €335,489 | +€7,794 | +2.4% |
| Operating profit (loss) | 9901 | €101,757 | €96,740 | -€5,016 | -4.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €69,264 | €78,547 | +€9,283 | +13.4% |
| Recurring financial charges | 65 | €69,264 | €78,547 | +€9,283 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €32,493 | €18,193 | -€14,300 | -44.0% |
| Profit (loss) for the period | 9904 | €32,493 | €18,193 | -€14,300 | -44.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,493 | €18,193 | -€14,300 | -44.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.