VILLA VISCOM: what changed
Two fiscal 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 VISCOM
Largest movements
- Cash +€10,078
up €10,078 (+64.4%), from €15,652 to €25,730
mainly Net result for the year (+€11,281) and Depreciation (+€2,757)
- Receivables within one year +€923
up €923 (+8.5%), from €10,872 to €11,795
- Tangible fixed assets -€609
down €609 (-4.6%), from €13,358 to €12,749
of which Furniture and vehicles: -€1,898
- Reserves +€11,281
up €11,281 (+53.7%), from €21,012 to €32,294
- Current portion of long-term debt -€3,576
down €3,576 (-79.8%), from €4,480 to €905
- Tax, wage and social debts +€2,568
up €2,568 (+104.9%), from €2,447 to €5,015
- Other debts +€618
up €618 (+20.4%), from €3,027 to €3,645
- Gross operating margin +€9,225
up €9,225 (+83.4%), from €11,064 to €20,290
- Taxes +€2,850
up €2,850 (+114.7%), from €2,485 to €5,334
- Depreciation -€397
down €397 (-12.6%), from €3,153 to €2,757
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.
Cash bridge derived
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 | €40,685 | €51,088 | +€10,404 | +25.6% |
| Fixed assets | 21/28 | €13,808 | €13,199 | -€609 | -4.4% |
| Tangible fixed assets | 22/27 | €13,358 | €12,749 | -€609 | -4.6% |
| Plant, machinery and equipment | 23 | €384 | €1,672 | +€1,288 | +335.9% |
| Furniture and vehicles | 24 | €12,975 | €11,077 | -€1,898 | -14.6% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €26,876 | €37,890 | +€11,013 | +41.0% |
| Amounts receivable within one year | 40/41 | €10,872 | €11,795 | +€923 | +8.5% |
| Trade receivables | 40 | €10,872 | €11,795 | +€923 | +8.5% |
| Cash at bank and in hand | 54/58 | €15,652 | €25,730 | +€10,078 | +64.4% |
| Deferred charges and accrued income | 490/1 | €352 | €364 | +€11 | +3.2% |
| Total equity and liabilities | 10/49 | €40,685 | €51,088 | +€10,404 | +25.6% |
| Equity | 10/15 | €27,212 | €38,494 | +€11,281 | +41.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,012 | €32,294 | +€11,281 | +53.7% |
| Distributable reserves | 133 | €21,012 | €32,294 | +€11,281 | +53.7% |
| Amounts payable | 17/49 | €13,472 | €12,595 | -€878 | -6.5% |
| Amounts payable within one year | 42/48 | €13,472 | €12,595 | -€878 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €4,480 | €905 | -€3,576 | -79.8% |
| Trade debts | 44 | €3,518 | €3,030 | -€488 | -13.9% |
| Suppliers | 440/4 | €3,518 | €3,030 | -€488 | -13.9% |
| Taxes, remuneration and social security | 45 | €2,447 | €5,015 | +€2,568 | +104.9% |
| Taxes | 450/3 | €2,447 | €5,015 | +€2,568 | +104.9% |
| Other amounts payable | 47/48 | €3,027 | €3,645 | +€618 | +20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,153 | €2,757 | -€397 | -12.6% |
| Other operating charges | 640/8 | €795 | €853 | +€58 | +7.3% |
| Gross operating margin | 9900 | €11,064 | €20,290 | +€9,225 | +83.4% |
| Operating profit (loss) | 9901 | €7,116 | €16,680 | +€9,564 | +134.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €242 | €64 | -€178 | -73.5% |
| Recurring financial charges | 65 | €242 | €64 | -€178 | -73.5% |
| Profit (loss) for the period before taxes | 9903 | €6,874 | €16,616 | +€9,742 | +141.7% |
| Income taxes | 67/77 | €2,485 | €5,334 | +€2,850 | +114.7% |
| Profit (loss) for the period | 9904 | €4,390 | €11,281 | +€6,892 | +157.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,390 | €11,281 | +€6,892 | +157.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.