VILLA VERDI: what changed
VILLA VERDI
Largest movements
- Receivables within one year +€39,599
up €39,599 (+51.3%), from €77,124 to €116,724
of which Trade receivables: +€30,701
- Tangible fixed assets +€30,487
up €30,487 (+42.5%), from €71,807 to €102,294
of which Other tangible fixed assets: +€34,553
- Cash +€4,625
up €4,625 (+289%), from €1,603 to €6,227
mainly Accrued charges and deferred income (+€56,433) and Depreciation (+€24,777)
- Accrued charges and deferred income +€56,433
up €56,433 (+241%), from €23,373 to €79,806
- Other debts +€17,420
up €17,420 (+1,470%), from €1,185 to €18,605
- Reserves -€3,874
down €3,874 (-28.3%), from €13,685 to €9,811
- Tax, wage and social debts +€2,586
up €2,586 (+29.5%), from €8,766 to €11,352
of which Taxes: +€5,444
- Gross operating margin -€25,608
down €25,608 (-32.2%), from €79,435 to €53,827
- Depreciation +€8,902
up €8,902 (+56.1%), from €15,874 to €24,777
- Staff costs -€8,839
down €8,839 (-49.1%), from €18,018 to €9,179
- Taxes -€2,312
down €2,312 (-56.4%), from €4,103 to €1,791
- Write-downs -€2,124
down €2,124 (-25.6%), from €8,299 to €6,174
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €150,571 | €225,281 | +€74,710 | +49.6% |
| Fixed assets | 21/28 | €71,844 | €102,331 | +€30,487 | +42.4% |
| Tangible fixed assets | 22/27 | €71,807 | €102,294 | +€30,487 | +42.5% |
| Plant, machinery and equipment | 23 | €14,197 | €12,206 | -€1,991 | -14.0% |
| Furniture and vehicles | 24 | €6,227 | €4,152 | -€2,076 | -33.3% |
| Other tangible fixed assets | 26 | €51,383 | €85,936 | +€34,553 | +67.2% |
| Financial fixed assets | 28 | €37 | €37 | = | 0.0% |
| Current assets | 29/58 | €78,727 | €122,951 | +€44,224 | +56.2% |
| Amounts receivable within one year | 40/41 | €77,124 | €116,724 | +€39,599 | +51.3% |
| Trade receivables | 40 | €73,979 | €104,680 | +€30,701 | +41.5% |
| Other amounts receivable | 41 | €3,145 | €12,044 | +€8,899 | +283% |
| Cash at bank and in hand | 54/58 | €1,603 | €6,227 | +€4,625 | +289% |
| Total equity and liabilities | 10/49 | €150,571 | €225,281 | +€74,710 | +49.6% |
| Equity | 10/15 | €87,127 | €85,463 | -€1,664 | -1.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €13,685 | €9,811 | -€3,874 | -28.3% |
| Distributable reserves | 133 | €13,685 | €9,811 | -€3,874 | -28.3% |
| Profit (loss) carried forward | 14 | €23,442 | €25,652 | +€2,210 | +9.4% |
| Amounts payable | 17/49 | €63,444 | €139,818 | +€76,374 | +120% |
| Amounts payable within one year | 42/48 | €40,071 | €60,012 | +€19,941 | +49.8% |
| Current portion of amounts payable after more than one year | 42 | €3,720 | €1,468 | -€2,252 | -60.5% |
| Trade debts | 44 | €26,400 | €28,587 | +€2,187 | +8.3% |
| Suppliers | 440/4 | €26,400 | €28,587 | +€2,187 | +8.3% |
| Taxes, remuneration and social security | 45 | €8,766 | €11,352 | +€2,586 | +29.5% |
| Taxes | 450/3 | €5,733 | €11,177 | +€5,444 | +95.0% |
| Remuneration and social security | 454/9 | €3,033 | €175 | -€2,858 | -94.2% |
| Other amounts payable | 47/48 | €1,185 | €18,605 | +€17,420 | +1,470% |
| Accrued charges and deferred income | 492/3 | €23,373 | €79,806 | +€56,433 | +241% |
| Remuneration, social security and pensions | 62 | €18,018 | €9,179 | -€8,839 | -49.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,874 | €24,777 | +€8,902 | +56.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,299 | €6,174 | -€2,124 | -25.6% |
| Other operating charges | 640/8 | €7,432 | €7,009 | -€423 | -5.7% |
| Gross operating margin | 9900 | €79,435 | €53,827 | -€25,608 | -32.2% |
| Operating profit (loss) | 9901 | €29,813 | €6,688 | -€23,124 | -77.6% |
| Financial income | 75/76B | €9 | €25 | +€16 | +172% |
| Recurring financial income | 75 | €9 | €25 | +€16 | +172% |
| Financial charges | 65/66B | €2,245 | €2,713 | +€468 | +20.9% |
| Recurring financial charges | 65 | €2,245 | €2,713 | +€468 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €27,577 | €4,001 | -€23,577 | -85.5% |
| Income taxes | 67/77 | €4,103 | €1,791 | -€2,312 | -56.4% |
| Profit (loss) for the period | 9904 | €23,474 | €2,210 | -€21,264 | -90.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,474 | €2,210 | -€21,264 | -90.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.