VILLIMMO: 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.
VILLIMMO
Largest movements
- Tangible fixed assets -€27,732
down €27,732 (-7.0%), from €395,240 to €367,508
of which Land and buildings: -€26,856
- Receivables within one year -€12,582
down €12,582 (-32.1%), from €39,210 to €26,628
of which Other amounts receivable: -€6,728
- Debts after one year -€16,765
down €16,765 (-16.7%), from €100,228 to €83,463
- Trade debts -€12,679
down €12,679 (-84.6%), from €14,989 to €2,310
- Current portion of long-term debt -€7,124
down €7,124 (-29.8%), from €23,888 to €16,765
- Accrued charges and deferred income -€5,413
no longer reported in 2025 (was €5,413)
- Purchases and services -€12,027
down €12,027 (-32.5%), from €37,055 to €25,028
- Gross operating margin +€935
up €935 (+2.4%), from €38,257 to €39,192
- Taxes +€760
up €760 (+7599100.0%), from €0 to €760
- Financial charges -€758
down €758 (-19.8%), from €3,839 to €3,080
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 | €440,987 | €398,847 | -€42,140 | -9.6% |
| Fixed assets | 21/28 | €395,240 | €367,508 | -€27,732 | -7.0% |
| Tangible fixed assets | 22/27 | €395,240 | €367,508 | -€27,732 | -7.0% |
| Land and buildings | 22 | €391,739 | €364,883 | -€26,856 | -6.9% |
| Plant, machinery and equipment | 23 | €3,500 | €2,625 | -€875 | -25.0% |
| Current assets | 29/58 | €45,747 | €31,339 | -€14,408 | -31.5% |
| Amounts receivable within one year | 40/41 | €39,210 | €26,628 | -€12,582 | -32.1% |
| Trade receivables | 40 | €7,482 | €1,628 | -€5,854 | -78.2% |
| Other amounts receivable | 41 | €31,728 | €25,000 | -€6,728 | -21.2% |
| Cash at bank and in hand | 54/58 | €4,922 | €2,988 | -€1,934 | -39.3% |
| Deferred charges and accrued income | 490/1 | €1,615 | €1,722 | +€107 | +6.6% |
| Total equity and liabilities | 10/49 | €440,987 | €398,847 | -€42,140 | -9.6% |
| Equity | 10/15 | €293,803 | €295,549 | +€1,746 | +0.6% |
| Contributions | 10/11 | €235,100 | €235,100 | = | 0.0% |
| Reserves | 13 | €58,703 | €60,449 | +€1,746 | +3.0% |
| Distributable reserves | 133 | €58,703 | €60,449 | +€1,746 | +3.0% |
| Amounts payable | 17/49 | €147,184 | €103,298 | -€43,886 | -29.8% |
| Amounts payable after more than one year | 17 | €100,228 | €83,463 | -€16,765 | -16.7% |
| Financial debts | 170/4 | €100,228 | €83,463 | -€16,765 | -16.7% |
| Amounts payable within one year | 42/48 | €41,543 | €19,835 | -€21,708 | -52.3% |
| Current portion of amounts payable after more than one year | 42 | €23,888 | €16,765 | -€7,124 | -29.8% |
| Trade debts | 44 | €14,989 | €2,310 | -€12,679 | -84.6% |
| Suppliers | 440/4 | €14,989 | €2,310 | -€12,679 | -84.6% |
| Taxes, remuneration and social security | 45 | €2,665 | €760 | -€1,905 | -71.5% |
| Taxes | 450/3 | €2,665 | €760 | -€1,905 | -71.5% |
| Accrued charges and deferred income | 492/3 | €5,413 | - | -€5,413 | |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Goods, raw materials, services and sundry goods | 60/61 | €37,055 | €25,028 | -€12,027 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,915 | €27,732 | -€183 | -0.7% |
| Other operating charges | 640/8 | €5,335 | €5,654 | +€320 | +6.0% |
| Non-recurring operating charges | 66A | - | €220 | +€220 | |
| Gross operating margin | 9900 | €38,257 | €39,192 | +€935 | +2.4% |
| Operating profit (loss) | 9901 | €5,007 | €5,586 | +€579 | +11.6% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €3,839 | €3,080 | -€758 | -19.8% |
| Recurring financial charges | 65 | €3,839 | €3,080 | -€758 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €1,168 | €2,506 | +€1,337 | +114.5% |
| Income taxes | 67/77 | €0 | €760 | +€760 | +7599100.0% |
| Profit (loss) for the period | 9904 | €1,168 | €1,746 | +€577 | +49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,168 | €1,746 | +€577 | +49.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.