VILLELAMED: 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.
VILLELAMED
Largest movements
- Cash -€18,792
down €18,792 (-22.1%), from €85,148 to €66,356
mainly Deferred charges and accrued income (-€16,419) and Investment in fixed assets (net) (-€9,990)
- Deferred charges and accrued income +€16,419
up €16,419 (+1,584%), from €1,037 to €17,456
- Receivables within one year -€5,883
down €5,883 (-6.0%), from €98,234 to €92,351
- Profit (loss) carried forward -€9,593
down €9,593, from €4,494 to -€5,099
- Gross operating margin -€14,505
down €14,505, from €9,086 to -€5,420
- Taxes -€2,805
no longer reported in 2025 (was €2,805)
- Depreciation +€2,046
up €2,046 (+30.5%), from €6,709 to €8,756
- Other operating charges +€423
up €423 (+64.0%), from €661 to €1,084
- Financial charges -€240
down €240 (-72.2%), from €333 to €93
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 | €198,052 | €191,030 | -€7,021 | -3.5% |
| Fixed assets | 21/28 | €13,633 | €14,867 | +€1,235 | +9.1% |
| Tangible fixed assets | 22/27 | €13,633 | €14,867 | +€1,235 | +9.1% |
| Plant, machinery and equipment | 23 | €4,031 | €2,791 | -€1,240 | -30.8% |
| Furniture and vehicles | 24 | €9,601 | €12,076 | +€2,474 | +25.8% |
| Current assets | 29/58 | €184,419 | €176,163 | -€8,256 | -4.5% |
| Amounts receivable within one year | 40/41 | €98,234 | €92,351 | -€5,883 | -6.0% |
| Other amounts receivable | 41 | €98,234 | €92,351 | -€5,883 | -6.0% |
| Cash at bank and in hand | 54/58 | €85,148 | €66,356 | -€18,792 | -22.1% |
| Deferred charges and accrued income | 490/1 | €1,037 | €17,456 | +€16,419 | +1,584% |
| Total equity and liabilities | 10/49 | €198,052 | €191,030 | -€7,021 | -3.5% |
| Equity | 10/15 | €194,094 | €184,501 | -€9,593 | -4.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €177,200 | €177,200 | = | 0.0% |
| Distributable reserves | 133 | €177,200 | €177,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,494 | -€5,099 | -€9,593 | |
| Amounts payable | 17/49 | €3,957 | €6,529 | +€2,572 | +65.0% |
| Amounts payable within one year | 42/48 | €3,957 | €6,529 | +€2,572 | +65.0% |
| Trade debts | 44 | €920 | €2,029 | +€1,109 | +121% |
| Suppliers | 440/4 | €920 | €2,029 | +€1,109 | +121% |
| Taxes, remuneration and social security | 45 | €3,037 | €4,500 | +€1,463 | +48.2% |
| Taxes | 450/3 | €3,037 | €4,500 | +€1,463 | +48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,709 | €8,756 | +€2,046 | +30.5% |
| Other operating charges | 640/8 | €661 | €1,084 | +€423 | +64.0% |
| Gross operating margin | 9900 | €9,086 | -€5,420 | -€14,505 | |
| Operating profit (loss) | 9901 | €1,715 | -€15,259 | -€16,974 | |
| Financial income | 75/76B | €5,917 | €5,758 | -€158 | -2.7% |
| Recurring financial income | 75 | €5,917 | €5,758 | -€158 | -2.7% |
| Financial charges | 65/66B | €333 | €93 | -€240 | -72.2% |
| Recurring financial charges | 65 | €333 | €93 | -€240 | -72.2% |
| Profit (loss) for the period before taxes | 9903 | €7,299 | -€9,593 | -€16,893 | |
| Income taxes | 67/77 | €2,805 | - | -€2,805 | |
| Profit (loss) for the period | 9904 | €4,494 | -€9,593 | -€14,088 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,494 | -€9,593 | -€14,088 |
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 19 October 2026 via checked.be.