VILLAR: 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.
VILLAR
Largest movements
- Receivables within one year -€1,428
down €1,428 (-4.6%), from €30,974 to €29,546
of which Other amounts receivable: -€1,466
- Profit (loss) carried forward -€1,857
down €1,857 (-7.8%), from -€23,701 to -€25,557
- Other debts +€768
up €768 (+1.6%), from €47,769 to €48,537
- Tax, wage and social debts -€370
down €370 (-66.1%), from €559 to €190
- Gross operating margin -€2,195
down €2,195, from €829 to -€1,366
- Taxes -€190
no longer reported in 2025 (was €190)
- Financial charges +€53
up €53 (+138%), from €38 to €91
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 | €30,976 | €29,549 | -€1,426 | -4.6% |
| Current assets | 29/58 | €30,976 | €29,549 | -€1,426 | -4.6% |
| Amounts receivable within one year | 40/41 | €30,974 | €29,546 | -€1,428 | -4.6% |
| Trade receivables | 40 | €180 | €218 | +€38 | +21.2% |
| Other amounts receivable | 41 | €30,795 | €29,329 | -€1,466 | -4.8% |
| Cash at bank and in hand | 54/58 | €1 | €3 | +€2 | +101% |
| Total equity and liabilities | 10/49 | €30,976 | €29,549 | -€1,426 | -4.6% |
| Equity | 10/15 | -€17,501 | -€19,357 | -€1,857 | -10.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,701 | -€25,557 | -€1,857 | -7.8% |
| Amounts payable | 17/49 | €48,476 | €48,907 | +€430 | +0.9% |
| Amounts payable within one year | 42/48 | €48,476 | €48,907 | +€430 | +0.9% |
| Trade debts | 44 | €148 | €180 | +€32 | +21.2% |
| Suppliers | 440/4 | €148 | €180 | +€32 | +21.2% |
| Taxes, remuneration and social security | 45 | €559 | €190 | -€370 | -66.1% |
| Taxes | 450/3 | €559 | €190 | -€370 | -66.1% |
| Other amounts payable | 47/48 | €47,769 | €48,537 | +€768 | +1.6% |
| Non-recurring operating income | 76A | €1,818 | - | -€1,818 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €829 | -€1,366 | -€2,195 | |
| Operating profit (loss) | 9901 | €442 | -€1,765 | -€2,207 | |
| Financial charges | 65/66B | €38 | €91 | +€53 | +138% |
| Recurring financial charges | 65 | €38 | €91 | +€53 | +138% |
| Profit (loss) for the period before taxes | 9903 | €404 | -€1,857 | -€2,260 | |
| Income taxes | 67/77 | €190 | - | -€190 | |
| Profit (loss) for the period | 9904 | €214 | -€1,857 | -€2,071 | |
| Profit (loss) for the period to be appropriated | 9905 | €214 | -€1,857 | -€2,071 |
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 17 October 2026 via checked.be.