Viloja: 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.
Viloja
Largest movements
- Receivables within one year -€31,262
down €31,262 (-59.3%), from €52,751 to €21,489
of which Trade receivables: -€31,262
- Current investments +€7,424
up €7,424 (+12.1%), from €61,271 to €68,695
- Cash +€4,101
up €4,101 (+4.7%), from €87,357 to €91,457
mainly Net result for the year (+€167,094) and Receivables within one year (+€31,262)
- Profit (loss) carried forward -€41,253
no longer reported in 2025 (was €41,253)
- Other debts +€26,035
up €26,035 (+17.1%), from €152,543 to €178,578
- Debts after one year -€10,034
down €10,034 (-18.9%), from €53,150 to €43,116
- Reserves +€5,348
up €5,348 (+5.3%), from €100,348 to €105,696
of which Distributable reserves: +€5,348
- Gross operating margin +€4,572
up €4,572 (+2.1%), from €214,913 to €219,485
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 | €392,639 | €372,518 | -€20,122 | -5.1% |
| Fixed assets | 21/28 | €190,446 | €190,237 | -€210 | -0.1% |
| Tangible fixed assets | 22/27 | €190,446 | €190,237 | -€210 | -0.1% |
| Land and buildings | 22 | €190,237 | €190,237 | = | 0.0% |
| Plant, machinery and equipment | 23 | €210 | - | -€210 | |
| Current assets | 29/58 | €202,193 | €182,281 | -€19,912 | -9.8% |
| Amounts receivable within one year | 40/41 | €52,751 | €21,489 | -€31,262 | -59.3% |
| Trade receivables | 40 | €52,137 | €20,875 | -€31,262 | -60.0% |
| Other amounts receivable | 41 | €614 | €614 | = | 0.0% |
| Current investments | 50/53 | €61,271 | €68,695 | +€7,424 | +12.1% |
| Cash at bank and in hand | 54/58 | €87,357 | €91,457 | +€4,101 | +4.7% |
| Deferred charges and accrued income | 490/1 | €815 | €640 | -€174 | -21.4% |
| Total equity and liabilities | 10/49 | €392,639 | €372,518 | -€20,122 | -5.1% |
| Equity | 10/15 | €161,601 | €125,696 | -€35,906 | -22.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €100,348 | €105,696 | +€5,348 | +5.3% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €46 | €46 | = | 0.0% |
| Distributable reserves | 133 | €98,303 | €103,650 | +€5,348 | +5.4% |
| Profit (loss) carried forward | 14 | €41,253 | - | -€41,253 | |
| Amounts payable | 17/49 | €231,038 | €246,822 | +€15,784 | +6.8% |
| Amounts payable after more than one year | 17 | €53,150 | €43,116 | -€10,034 | -18.9% |
| Financial debts | 170/4 | €53,150 | €43,116 | -€10,034 | -18.9% |
| Amounts payable within one year | 42/48 | €177,888 | €203,540 | +€25,653 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €9,915 | €10,034 | +€119 | +1.2% |
| Trade debts | 44 | €396 | €165 | -€231 | -58.3% |
| Suppliers | 440/4 | €396 | €165 | -€231 | -58.3% |
| Taxes, remuneration and social security | 45 | €15,033 | €14,764 | -€270 | -1.8% |
| Taxes | 450/3 | €15,033 | €14,764 | -€270 | -1.8% |
| Other amounts payable | 47/48 | €152,543 | €178,578 | +€26,035 | +17.1% |
| Accrued charges and deferred income | 492/3 | - | €165 | +€165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €276 | €210 | -€67 | -24.1% |
| Other operating charges | 640/8 | €1,095 | €1,517 | +€422 | +38.5% |
| Gross operating margin | 9900 | €214,913 | €219,485 | +€4,572 | +2.1% |
| Operating profit (loss) | 9901 | €213,542 | €217,758 | +€4,217 | +2.0% |
| Financial income | 75/76B | €61 | €1,275 | +€1,214 | +1999.9% |
| Recurring financial income | 75 | €61 | €1,275 | +€1,214 | +1999.9% |
| Financial charges | 65/66B | €885 | €797 | -€88 | -9.9% |
| Recurring financial charges | 65 | €885 | €797 | -€88 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €212,717 | €218,236 | +€5,519 | +2.6% |
| Income taxes | 67/77 | €49,279 | €51,142 | +€1,863 | +3.8% |
| Profit (loss) for the period | 9904 | €163,439 | €167,094 | +€3,656 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €163,439 | €167,094 | +€3,656 | +2.2% |
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 12 October 2026 via checked.be.