Villa Popcorn: 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 Popcorn
Largest movements
- Intangible fixed assets +€3,165
new in 2025: €3,165
- Cash -€1,069
down €1,069 (-12.0%), from €8,919 to €7,850
mainly Tax, wage and social debts (-€5,272) and Investment in fixed assets (net) (-€4,975)
- Receivables within one year +€960
new in 2025: €960
- Stocks and contracts +€817
up €817 (+25.1%), from €3,250 to €4,067
- Deferred charges and accrued income -€339
down €339 (-55.1%), from €616 to €277
- Profit (loss) carried forward +€6,930
up €6,930 (+21.2%), from -€32,682 to -€25,752
- Tax, wage and social debts -€5,272
down €5,272 (-80.3%), from €6,566 to €1,294
- Other debts +€5,083
up €5,083 (+16.7%), from €30,487 to €35,570
- Debts after one year -€1,543
no longer reported in 2025 (was €1,543)
- Current portion of long-term debt -€1,517
down €1,517 (-54.1%), from €2,803 to €1,286
- Other operating charges -€1,505
down €1,505 (-83.5%), from €1,803 to €298
- Depreciation +€1,468
up €1,468 (+430%), from €342 to €1,810
- Gross operating margin +€1,127
up €1,127 (+13.9%), from €8,083 to €9,210
- Financial charges -€418
down €418 (-64.0%), from €653 to €235
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 | €12,785 | €16,318 | +€3,533 | +27.6% |
| Fixed assets | 21/28 | - | €3,165 | +€3,165 | |
| Intangible fixed assets | 21 | - | €3,165 | +€3,165 | |
| Current assets | 29/58 | €12,785 | €13,153 | +€368 | +2.9% |
| Stocks and contracts in progress | 3 | €3,250 | €4,067 | +€817 | +25.1% |
| Stocks | 30/36 | €3,250 | €4,067 | +€817 | +25.1% |
| Amounts receivable within one year | 40/41 | - | €960 | +€960 | |
| Trade receivables | 40 | - | €960 | +€960 | |
| Cash at bank and in hand | 54/58 | €8,919 | €7,850 | -€1,069 | -12.0% |
| Deferred charges and accrued income | 490/1 | €616 | €277 | -€339 | -55.1% |
| Total equity and liabilities | 10/49 | €12,785 | €16,318 | +€3,533 | +27.6% |
| Equity | 10/15 | -€29,682 | -€22,752 | +€6,930 | +23.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,682 | -€25,752 | +€6,930 | +21.2% |
| Amounts payable | 17/49 | €42,468 | €39,071 | -€3,397 | -8.0% |
| Amounts payable after more than one year | 17 | €1,543 | - | -€1,543 | |
| Financial debts | 170/4 | €1,543 | - | -€1,543 | |
| Amounts payable within one year | 42/48 | €40,925 | €39,071 | -€1,854 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €2,803 | €1,286 | -€1,517 | -54.1% |
| Trade debts | 44 | €1,069 | €920 | -€149 | -14.0% |
| Suppliers | 440/4 | €1,069 | €920 | -€149 | -14.0% |
| Taxes, remuneration and social security | 45 | €6,566 | €1,294 | -€5,272 | -80.3% |
| Taxes | 450/3 | €6,566 | €1,294 | -€5,272 | -80.3% |
| Other amounts payable | 47/48 | €30,487 | €35,570 | +€5,083 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €342 | €1,810 | +€1,468 | +430% |
| Other operating charges | 640/8 | €1,803 | €298 | -€1,505 | -83.5% |
| Gross operating margin | 9900 | €8,083 | €9,210 | +€1,127 | +13.9% |
| Operating profit (loss) | 9901 | €5,938 | €7,102 | +€1,164 | +19.6% |
| Financial income | 75/76B | €2 | €63 | +€61 | +3,246% |
| Recurring financial income | 75 | €2 | €63 | +€61 | +3,246% |
| Financial charges | 65/66B | €653 | €235 | -€418 | -64.0% |
| Recurring financial charges | 65 | €653 | €235 | -€418 | -64.0% |
| Profit (loss) for the period before taxes | 9903 | €5,287 | €6,930 | +€1,643 | +31.1% |
| Profit (loss) for the period | 9904 | €5,287 | €6,930 | +€1,643 | +31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,287 | €6,930 | +€1,643 | +31.1% |
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 20 October 2026 via checked.be.