VILLA VITA: 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 VITA
Largest movements
- Tangible fixed assets +€226,724
up €226,724 (+126%), from €180,417 to €407,141
of which Other tangible fixed assets: +€216,702
- Receivables within one year -€33,705
down €33,705 (-38.0%), from €88,590 to €54,886
of which Other amounts receivable: -€52,532
- Cash +€24,535
up €24,535 (+116%), from €21,107 to €45,642
mainly Debts after one year (+€159,686) and Other debts (+€98,770)
- Debts after one year +€159,686
up €159,686 (+228%), from €70,000 to €229,686
- Other debts +€98,770
up €98,770 (+3,164%), from €3,122 to €101,892
- Tax, wage and social debts -€57,960
down €57,960 (-84.9%), from €68,236 to €10,276
of which Taxes: -€57,767
- Current portion of long-term debt +€40,216
new in 2025: €40,216
- Trade debts -€15,992
down €15,992 (-26.7%), from €59,986 to €43,994
- Staff costs +€30,822
up €30,822 (+62.6%), from €49,221 to €80,043
- Depreciation +€12,345
up €12,345 (+30.1%), from €40,961 to €53,306
- Taxes -€8,379
down €8,379 (-95.7%), from €8,760 to €381
- Gross operating margin +€4,776
up €4,776 (+3.4%), from €139,174 to €143,950
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 | €304,731 | €522,323 | +€217,592 | +71.4% |
| Fixed assets | 21/28 | €192,182 | €414,985 | +€222,802 | +116% |
| Intangible fixed assets | 21 | €11,765 | €7,843 | -€3,922 | -33.3% |
| Tangible fixed assets | 22/27 | €180,417 | €407,141 | +€226,724 | +126% |
| Plant, machinery and equipment | 23 | €23,548 | €27,352 | +€3,804 | +16.2% |
| Furniture and vehicles | 24 | €13,132 | €19,351 | +€6,219 | +47.4% |
| Other tangible fixed assets | 26 | €143,737 | €360,438 | +€216,702 | +151% |
| Current assets | 29/58 | €112,549 | €107,338 | -€5,210 | -4.6% |
| Amounts receivable within one year | 40/41 | €88,590 | €54,886 | -€33,705 | -38.0% |
| Trade receivables | 40 | €25,781 | €44,608 | +€18,828 | +73.0% |
| Other amounts receivable | 41 | €62,810 | €10,277 | -€52,532 | -83.6% |
| Cash at bank and in hand | 54/58 | €21,107 | €45,642 | +€24,535 | +116% |
| Deferred charges and accrued income | 490/1 | €2,851 | €6,811 | +€3,960 | +139% |
| Total equity and liabilities | 10/49 | €304,731 | €522,323 | +€217,592 | +71.4% |
| Equity | 10/15 | €103,387 | €96,259 | -€7,128 | -6.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,982 | €75,854 | -€7,128 | -8.6% |
| Amounts payable | 17/49 | €201,344 | €426,064 | +€224,720 | +112% |
| Amounts payable after more than one year | 17 | €70,000 | €229,686 | +€159,686 | +228% |
| Financial debts | 170/4 | €70,000 | €229,686 | +€159,686 | +228% |
| Amounts payable within one year | 42/48 | €131,344 | €196,377 | +€65,034 | +49.5% |
| Current portion of amounts payable after more than one year | 42 | - | €40,216 | +€40,216 | |
| Trade debts | 44 | €59,986 | €43,994 | -€15,992 | -26.7% |
| Suppliers | 440/4 | €59,986 | €43,994 | -€15,992 | -26.7% |
| Taxes, remuneration and social security | 45 | €68,236 | €10,276 | -€57,960 | -84.9% |
| Taxes | 450/3 | €59,701 | €1,934 | -€57,767 | -96.8% |
| Remuneration and social security | 454/9 | €8,535 | €8,342 | -€193 | -2.3% |
| Other amounts payable | 47/48 | €3,122 | €101,892 | +€98,770 | +3,164% |
| Remuneration, social security and pensions | 62 | €49,221 | €80,043 | +€30,822 | +62.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,961 | €53,306 | +€12,345 | +30.1% |
| Other operating charges | 640/8 | €13,570 | €12,907 | -€663 | -4.9% |
| Non-recurring operating charges | 66A | - | €46 | +€46 | |
| Gross operating margin | 9900 | €139,174 | €143,950 | +€4,776 | +3.4% |
| Operating profit (loss) | 9901 | €35,422 | -€2,353 | -€37,775 | |
| Financial income | 75/76B | €1,086 | €86 | -€1,000 | -92.1% |
| Recurring financial income | 75 | €1,086 | €86 | -€1,000 | -92.1% |
| Financial charges | 65/66B | €4,420 | €4,480 | +€60 | +1.4% |
| Recurring financial charges | 65 | €4,420 | €4,480 | +€60 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €32,088 | -€6,748 | -€38,836 | |
| Income taxes | 67/77 | €8,760 | €381 | -€8,379 | -95.7% |
| Profit (loss) for the period | 9904 | €23,329 | -€7,128 | -€30,457 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,329 | -€7,128 | -€30,457 |
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 24 October 2026 via checked.be.