VILLA VITIS: 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 VITIS
Largest movements
- Receivables within one year +€63,475
up €63,475 (+393%), from €16,161 to €79,636
of which Other amounts receivable: +€38,381
- Financial fixed assets +€24,000
new in 2024: €24,000
- Other debts +€40,398
up €40,398 (+16.0%), from €252,751 to €293,149
- Trade debts +€25,506
up €25,506 (+372%), from €6,862 to €32,368
- Profit (loss) carried forward +€15,720
up €15,720 (+10.9%), from -€144,100 to -€128,379
- Staff costs -€50,027
down €50,027, from €48,183 to -€1,844
- Gross operating margin +€22,754
up €22,754 (+238%), from €9,542 to €32,296
- Other operating charges +€4,654
up €4,654 (+341%), from €1,364 to €6,018
- Financial charges +€4,163
up €4,163 (+469%), from €887 to €5,050
- Depreciation +€970
up €970 (+14.9%), from €6,500 to €7,470
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €251,265 | €334,406 | +€83,141 | +33.1% |
| Fixed assets | 21/28 | €223,000 | €244,382 | +€21,382 | +9.6% |
| Tangible fixed assets | 22/27 | €223,000 | €220,382 | -€2,618 | -1.2% |
| Land and buildings | 22 | €223,000 | €216,500 | -€6,500 | -2.9% |
| Plant, machinery and equipment | 23 | - | €3,882 | +€3,882 | |
| Financial fixed assets | 28 | - | €24,000 | +€24,000 | |
| Current assets | 29/58 | €28,265 | €90,025 | +€61,759 | +218% |
| Amounts receivable within one year | 40/41 | €16,161 | €79,636 | +€63,475 | +393% |
| Trade receivables | 40 | €16,094 | €41,188 | +€25,095 | +156% |
| Other amounts receivable | 41 | €67 | €38,448 | +€38,381 | +56,869% |
| Cash at bank and in hand | 54/58 | €12,104 | €10,388 | -€1,716 | -14.2% |
| Total equity and liabilities | 10/49 | €251,265 | €334,406 | +€83,141 | +33.1% |
| Equity | 10/15 | -€124,100 | -€108,379 | +€15,720 | +12.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€144,100 | -€128,379 | +€15,720 | +10.9% |
| Amounts payable | 17/49 | €375,365 | €442,785 | +€67,420 | +18.0% |
| Amounts payable after more than one year | 17 | €69,778 | €69,778 | = | 0.0% |
| Financial debts | 170/4 | €69,778 | €69,778 | = | 0.0% |
| Amounts payable within one year | 42/48 | €305,587 | €373,007 | +€67,420 | +22.1% |
| Current portion of amounts payable after more than one year | 42 | €13,015 | €13,015 | = | 0.0% |
| Trade debts | 44 | €6,862 | €32,368 | +€25,506 | +372% |
| Suppliers | 440/4 | €6,862 | €32,368 | +€25,506 | +372% |
| Advances received on contracts in progress | 46 | €13,600 | €12,100 | -€1,500 | -11.0% |
| Taxes, remuneration and social security | 45 | €19,358 | €22,375 | +€3,016 | +15.6% |
| Taxes | 450/3 | €13,390 | €22,375 | +€8,984 | +67.1% |
| Remuneration and social security | 454/9 | €5,968 | - | -€5,968 | |
| Other amounts payable | 47/48 | €252,751 | €293,149 | +€40,398 | +16.0% |
| Remuneration, social security and pensions | 62 | €48,183 | -€1,844 | -€50,027 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,500 | €7,470 | +€970 | +14.9% |
| Other operating charges | 640/8 | €1,364 | €6,018 | +€4,654 | +341% |
| Gross operating margin | 9900 | €9,542 | €32,296 | +€22,754 | +238% |
| Operating profit (loss) | 9901 | -€46,506 | €20,651 | +€67,157 | |
| Financial income | 75/76B | - | €119 | +€119 | |
| Recurring financial income | 75 | - | €119 | +€119 | |
| Financial charges | 65/66B | €887 | €5,050 | +€4,163 | +469% |
| Recurring financial charges | 65 | €887 | €5,050 | +€4,163 | +469% |
| Profit (loss) for the period before taxes | 9903 | -€47,393 | €15,720 | +€63,113 | |
| Profit (loss) for the period | 9904 | -€47,393 | €15,720 | +€63,113 | |
| Profit (loss) for the period to be appropriated | 9905 | -€47,393 | €15,720 | +€63,113 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.