VILOMA: 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.
VILOMA
Largest movements
- Cash -€16,738
down €16,738 (-11.9%), from €140,242 to €123,504
mainly Contributions, distributions and other (-€117,320) and Investment in fixed assets (net) (-€16,933)
- Tangible fixed assets +€8,249
up €8,249 (+34.3%), from €24,046 to €32,295
of which Furniture and vehicles: +€4,304
- Receivables within one year +€4,746
up €4,746 (+175%), from €2,717 to €7,463
of which Other amounts receivable: +€7,463
- Tax, wage and social debts -€15,781
down €15,781 (-45.8%), from €34,438 to €18,657
- Other debts +€8,371
up €8,371 (+7.7%), from €108,949 to €117,320
- Trade debts +€2,654
up €2,654 (+104%), from €2,554 to €5,208
- Gross operating margin +€38,172
up €38,172 (+30.3%), from €126,051 to €164,223
- Taxes +€7,328
up €7,328 (+26.3%), from €27,850 to €35,178
- Financial charges -€2,722
down €2,722 (-59.1%), from €4,605 to €1,882
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 | €171,720 | €166,963 | -€4,756 | -2.8% |
| Fixed assets | 21/28 | €24,046 | €32,295 | +€8,249 | +34.3% |
| Tangible fixed assets | 22/27 | €24,046 | €32,295 | +€8,249 | +34.3% |
| Plant, machinery and equipment | 23 | €1,905 | €2,612 | +€707 | +37.1% |
| Furniture and vehicles | 24 | €7,006 | €11,310 | +€4,304 | +61.4% |
| Other tangible fixed assets | 26 | €15,135 | €18,373 | +€3,238 | +21.4% |
| Current assets | 29/58 | €147,674 | €134,668 | -€13,005 | -8.8% |
| Amounts receivable within one year | 40/41 | €2,717 | €7,463 | +€4,746 | +175% |
| Trade receivables | 40 | €2,717 | €0 | -€2,717 | -100% |
| Other amounts receivable | 41 | - | €7,463 | +€7,463 | |
| Cash at bank and in hand | 54/58 | €140,242 | €123,504 | -€16,738 | -11.9% |
| Deferred charges and accrued income | 490/1 | €4,715 | €3,701 | -€1,014 | -21.5% |
| Total equity and liabilities | 10/49 | €171,720 | €166,963 | -€4,756 | -2.8% |
| Equity | 10/15 | €25,779 | €25,779 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,319 | €5,319 | = | 0.0% |
| Amounts payable | 17/49 | €145,941 | €141,184 | -€4,756 | -3.3% |
| Amounts payable within one year | 42/48 | €145,941 | €141,184 | -€4,756 | -3.3% |
| Trade debts | 44 | €2,554 | €5,208 | +€2,654 | +104% |
| Suppliers | 440/4 | €2,554 | €5,208 | +€2,654 | +104% |
| Taxes, remuneration and social security | 45 | €34,438 | €18,657 | -€15,781 | -45.8% |
| Taxes | 450/3 | €34,438 | €18,657 | -€15,781 | -45.8% |
| Other amounts payable | 47/48 | €108,949 | €117,320 | +€8,371 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,798 | €8,683 | +€885 | +11.4% |
| Other operating charges | 640/8 | €1,554 | €1,452 | -€102 | -6.6% |
| Gross operating margin | 9900 | €126,051 | €164,223 | +€38,172 | +30.3% |
| Operating profit (loss) | 9901 | €116,699 | €154,088 | +€37,389 | +32.0% |
| Financial income | 75/76B | €1,346 | €293 | -€1,053 | -78.2% |
| Recurring financial income | 75 | €1,346 | €293 | -€1,053 | -78.2% |
| Financial charges | 65/66B | €4,605 | €1,882 | -€2,722 | -59.1% |
| Recurring financial charges | 65 | €4,605 | €1,882 | -€2,722 | -59.1% |
| Profit (loss) for the period before taxes | 9903 | €113,439 | €152,498 | +€39,058 | +34.4% |
| Income taxes | 67/77 | €27,850 | €35,178 | +€7,328 | +26.3% |
| Profit (loss) for the period | 9904 | €85,590 | €117,320 | +€31,730 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €85,590 | €117,320 | +€31,730 | +37.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.