VillaVer: 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.
VillaVer
Largest movements
- Receivables within one year +€29,542
up €29,542 (+60.0%), from €49,263 to €78,806
of which Other amounts receivable: +€29,963
- Tangible fixed assets -€5,108
down €5,108 (-2.1%), from €244,749 to €239,641
of which Land and buildings: -€6,250
- Reserves +€28,832
up €28,832 (+108.1%), from €26,675 to €55,507
of which Distributable reserves: +€28,832
- Debts after one year -€15,363
down €15,363 (-7.2%), from €212,627 to €197,264
- Tax, wage and social debts +€7,174
up €7,174 (+22.4%), from €32,022 to €39,196
- Gross operating margin +€35,317
up €35,317 (+124.3%), from €28,401 to €63,719
- Taxes +€12,236
up €12,236 (+300.1%), from €4,077 to €16,313
- Other operating charges +€1,799
up €1,799 (+89.0%), from €2,021 to €3,820
- Financial charges +€1,225
up €1,225 (+18.7%), from €6,554 to €7,779
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.
Cash bridge derived
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 | €298,900 | €321,902 | +€23,002 | +7.7% |
| Fixed assets | 21/28 | €245,249 | €240,141 | -€5,108 | -2.1% |
| Tangible fixed assets | 22/27 | €244,749 | €239,641 | -€5,108 | -2.1% |
| Land and buildings | 22 | €243,750 | €237,500 | -€6,250 | -2.6% |
| Furniture and vehicles | 24 | €999 | €2,141 | +€1,142 | +114.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €53,651 | €81,761 | +€28,110 | +52.4% |
| Amounts receivable within one year | 40/41 | €49,263 | €78,806 | +€29,542 | +60.0% |
| Trade receivables | 40 | €11,635 | €11,214 | -€421 | -3.6% |
| Other amounts receivable | 41 | €37,629 | €67,592 | +€29,963 | +79.6% |
| Cash at bank and in hand | 54/58 | €3,988 | €2,227 | -€1,761 | -44.2% |
| Deferred charges and accrued income | 490/1 | €400 | €728 | +€328 | +82.1% |
| Total equity and liabilities | 10/49 | €298,900 | €321,902 | +€23,002 | +7.7% |
| Equity | 10/15 | €32,875 | €61,707 | +€28,832 | +87.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,675 | €55,507 | +€28,832 | +108.1% |
| Tax-exempt reserves | 132 | €4,754 | €4,754 | = | 0.0% |
| Distributable reserves | 133 | €21,921 | €50,754 | +€28,832 | +131.5% |
| Amounts payable | 17/49 | €266,025 | €260,194 | -€5,830 | -2.2% |
| Amounts payable after more than one year | 17 | €212,627 | €197,264 | -€15,363 | -7.2% |
| Financial debts | 170/4 | €212,627 | €197,264 | -€15,363 | -7.2% |
| Amounts payable within one year | 42/48 | €52,648 | €62,931 | +€10,283 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €15,007 | €15,363 | +€356 | +2.4% |
| Financial debts | 43 | - | €1,770 | +€1,770 | |
| Credit institutions | 430/8 | - | €1,770 | +€1,770 | |
| Trade debts | 44 | €5,618 | €6,601 | +€983 | +17.5% |
| Suppliers | 440/4 | €5,618 | €6,601 | +€983 | +17.5% |
| Taxes, remuneration and social security | 45 | €32,022 | €39,196 | +€7,174 | +22.4% |
| Taxes | 450/3 | €32,022 | €39,196 | +€7,174 | +22.4% |
| Accrued charges and deferred income | 492/3 | €750 | - | -€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,524 | €6,980 | -€544 | -7.2% |
| Other operating charges | 640/8 | €2,021 | €3,820 | +€1,799 | +89.0% |
| Gross operating margin | 9900 | €28,401 | €63,719 | +€35,317 | +124.3% |
| Operating profit (loss) | 9901 | €18,856 | €52,918 | +€34,062 | +180.6% |
| Financial income | 75/76B | €17 | €6 | -€10 | -61.9% |
| Recurring financial income | 75 | €17 | €6 | -€10 | -61.9% |
| Financial charges | 65/66B | €6,554 | €7,779 | +€1,225 | +18.7% |
| Recurring financial charges | 65 | €6,554 | €7,779 | +€1,225 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €12,319 | €45,145 | +€32,826 | +266.5% |
| Income taxes | 67/77 | €4,077 | €16,313 | +€12,236 | +300.1% |
| Profit (loss) for the period | 9904 | €8,242 | €28,832 | +€20,591 | +249.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,242 | €28,832 | +€20,591 | +249.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.