VILLARDOYE: 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.
VILLARDOYE
Largest movements
- Tangible fixed assets -€22,592
down €22,592 (-8.2%), from €277,063 to €254,471
- Deferred charges and accrued income +€4,515
up €4,515 (+1691.0%), from €267 to €4,782
- Trade debts +€52,717
up €52,717 (+951.6%), from €5,540 to €58,257
- Profit (loss) carried forward -€44,785
new in 2025: -€44,785
- Short-term financial debts -€25,000
no longer reported in 2025 (was €25,000)
- Other debts +€9,999
up €9,999 (+8.8%), from €113,079 to €123,078
- Debts after one year -€8,379
down €8,379 (-8.1%), from €103,482 to €95,103
- Gross operating margin -€48,639
down €48,639, from €27,473 to -€21,166
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 | €284,127 | €265,032 | -€19,095 | -6.7% |
| Fixed assets | 21/28 | €277,063 | €254,471 | -€22,592 | -8.2% |
| Tangible fixed assets | 22/27 | €277,063 | €254,471 | -€22,592 | -8.2% |
| Land and buildings | 22 | €277,063 | €254,471 | -€22,592 | -8.2% |
| Current assets | 29/58 | €7,064 | €10,561 | +€3,497 | +49.5% |
| Amounts receivable within one year | 40/41 | €1,972 | - | -€1,972 | |
| Other amounts receivable | 41 | €1,972 | - | -€1,972 | |
| Cash at bank and in hand | 54/58 | €4,825 | €5,779 | +€954 | +19.8% |
| Deferred charges and accrued income | 490/1 | €267 | €4,782 | +€4,515 | +1691.0% |
| Total equity and liabilities | 10/49 | €284,127 | €265,032 | -€19,095 | -6.7% |
| Equity | 10/15 | €28,787 | -€19,785 | -€48,572 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €3,787 | - | -€3,787 | |
| Distributable reserves | 133 | €3,787 | - | -€3,787 | |
| Profit (loss) carried forward | 14 | - | -€44,785 | -€44,785 | |
| Amounts payable | 17/49 | €255,340 | €284,817 | +€29,477 | +11.5% |
| Amounts payable after more than one year | 17 | €103,482 | €95,103 | -€8,379 | -8.1% |
| Financial debts | 170/4 | €103,482 | €95,103 | -€8,379 | -8.1% |
| Amounts payable within one year | 42/48 | €151,858 | €189,714 | +€37,856 | +24.9% |
| Current portion of amounts payable after more than one year | 42 | €8,230 | €8,379 | +€149 | +1.8% |
| Financial debts | 43 | €25,000 | - | -€25,000 | |
| Other loans | 439 | €25,000 | - | -€25,000 | |
| Trade debts | 44 | €5,540 | €58,257 | +€52,717 | +951.6% |
| Suppliers | 440/4 | €5,540 | €58,257 | +€52,717 | +951.6% |
| Taxes, remuneration and social security | 45 | €9 | - | -€9 | |
| Taxes | 450/3 | €9 | - | -€9 | |
| Other amounts payable | 47/48 | €113,079 | €123,078 | +€9,999 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,592 | €22,592 | = | 0.0% |
| Other operating charges | 640/8 | €2,710 | €2,794 | +€84 | +3.1% |
| Gross operating margin | 9900 | €27,473 | -€21,166 | -€48,639 | |
| Operating profit (loss) | 9901 | €2,171 | -€46,552 | -€48,723 | |
| Financial charges | 65/66B | €2,126 | €2,020 | -€106 | -5.0% |
| Recurring financial charges | 65 | €2,126 | €2,020 | -€106 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €45 | -€48,572 | -€48,617 | |
| Income taxes | 67/77 | €9 | - | -€9 | |
| Profit (loss) for the period | 9904 | €36 | -€48,572 | -€48,608 | |
| Profit (loss) for the period to be appropriated | 9905 | €36 | -€48,572 | -€48,608 |
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 8 October 2026 via checked.be.