Villa U Consulting Services: 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 U Consulting Services
Largest movements
- Receivables within one year +€52,758
up €52,758 (+30.5%), from €173,213 to €225,971
of which Other amounts receivable: +€77,027
- Cash +€35,633
up €35,633 (+53.2%), from €66,922 to €102,555
mainly Other debts (+€200,000) and Net result for the year (+€118,983)
- Other debts +€200,000
new in 2025: €200,000
- Reserves -€115,017
down €115,017 (-58.0%), from €198,457 to €83,440
- Tax, wage and social debts +€3,659
up €3,659 (+9.3%), from €39,211 to €42,870
of which Taxes: +€2,834
- Gross operating margin +€17,460
up €17,460 (+13.8%), from €126,383 to €143,843
- Taxes +€5,057
up €5,057 (+18.1%), from €27,946 to €33,002
- Financial income +€3,955
up €3,955 (+63.4%), from €6,242 to €10,197
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 | €258,395 | €345,896 | +€87,501 | +33.9% |
| Fixed assets | 21/28 | €3,260 | €2,356 | -€904 | -27.7% |
| Tangible fixed assets | 22/27 | €3,200 | €2,296 | -€904 | -28.2% |
| Plant, machinery and equipment | 23 | €952 | €206 | -€745 | -78.3% |
| Furniture and vehicles | 24 | €2,249 | €2,090 | -€159 | -7.1% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €255,135 | €343,540 | +€88,405 | +34.7% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €173,213 | €225,971 | +€52,758 | +30.5% |
| Trade receivables | 40 | €44,839 | €20,570 | -€24,269 | -54.1% |
| Other amounts receivable | 41 | €128,374 | €205,401 | +€77,027 | +60.0% |
| Cash at bank and in hand | 54/58 | €66,922 | €102,555 | +€35,633 | +53.2% |
| Deferred charges and accrued income | 490/1 | - | €14 | +€14 | |
| Total equity and liabilities | 10/49 | €258,395 | €345,896 | +€87,501 | +33.9% |
| Equity | 10/15 | €200,957 | €85,940 | -€115,017 | -57.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €198,457 | €83,440 | -€115,017 | -58.0% |
| Distributable reserves | 133 | €198,457 | €83,440 | -€115,017 | -58.0% |
| Amounts payable | 17/49 | €57,439 | €259,956 | +€202,517 | +353% |
| Amounts payable within one year | 42/48 | €57,439 | €259,956 | +€202,517 | +353% |
| Trade debts | 44 | €18,227 | €17,086 | -€1,141 | -6.3% |
| Suppliers | 440/4 | €18,227 | €17,086 | -€1,141 | -6.3% |
| Taxes, remuneration and social security | 45 | €39,211 | €42,870 | +€3,659 | +9.3% |
| Taxes | 450/3 | €39,211 | €42,045 | +€2,834 | +7.2% |
| Remuneration and social security | 454/9 | - | €825 | +€825 | |
| Other amounts payable | 47/48 | - | €200,000 | +€200,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,379 | €1,599 | +€220 | +15.9% |
| Other operating charges | 640/8 | €342 | €352 | +€11 | +3.1% |
| Gross operating margin | 9900 | €126,383 | €143,843 | +€17,460 | +13.8% |
| Operating profit (loss) | 9901 | €124,662 | €141,891 | +€17,229 | +13.8% |
| Financial income | 75/76B | €6,242 | €10,197 | +€3,955 | +63.4% |
| Recurring financial income | 75 | €6,242 | €10,197 | +€3,955 | +63.4% |
| Financial charges | 65/66B | €96 | €103 | +€6 | +6.6% |
| Recurring financial charges | 65 | €96 | €103 | +€6 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €130,808 | €151,986 | +€21,178 | +16.2% |
| Income taxes | 67/77 | €27,946 | €33,002 | +€5,057 | +18.1% |
| Profit (loss) for the period | 9904 | €102,862 | €118,983 | +€16,121 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €102,862 | €118,983 | +€16,121 | +15.7% |
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 29 October 2026 via checked.be.