VILOMAR: 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.
What changed
VILOMAR
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€102,228
2024 · €673,797-€571,570
Equity
€17.0m
2024 · €17.1m-€61,837
Cash
€193,787
2024 · €58,468+€135,318
Balance sheet total
€19.3m
2024 · €17.8m+€1.5m
Largest movements
Assets
- Tangible fixed assets +€1.4m
up €1.4m (+180.4%), from €796,288 to €2.2m
of which Land and buildings: +€1.4m
Equity and liabilities
- Short-term financial debts +€1.6m
new in 2025: €1.6m
Income statement
- Financial income -€513,101
down €513,101 (-52.4%), from €978,837 to €465,736
- Depreciation +€181,023
up €181,023 (+655.9%), from €27,598 to €208,621
- Taxes -€108,921
down €108,921 (-83.6%), from €130,247 to €21,326
- Financial charges -€61,767
down €61,767 (-65.6%), from €94,194 to €32,427
- Gross operating margin -€47,858
down €47,858 (-102.4%), from -€46,745 to -€94,603
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.
Result 2024
€673,797
Gross operating margin
-€47,858
Depreciation
-€181,023
Other operating charges
-€275
Financial income
-€513,101
Financial charges
+€61,767
Taxes
+€108,921
Result 2025
€102,228
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.
From operations
+€318,878
Investment
-€1.5m
Financing
+€1.3m
Cash 2024
€58,468
From operations (derived)
+€318,878
Net result for the year
+€102,228
Depreciation
+€208,621
Receivables after one year
+€29,959
Receivables within one year
-€82,605
Smaller working-capital items
-€67
Tax, wage and social debts
+€8,104
Other debts
+€52,638
Investment (derived)
-€1.5m
Investment in fixed assets (net)
-€1.6m
Current investments
+€118,129
Financing
+€1.3m
Debts after one year
-€44,582
Current portion of long-term debt
+€1,554
Short-term financial debts
+€1.6m
Contributions, distributions and other
-€164,064
Cash 2025
€193,787
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,794,831 | €19,301,544 | +€1.5m | +8.5% |
| Fixed assets | 21/28 | €2,052,234 | €3,488,209 | +€1.4m | +70.0% |
| Tangible fixed assets | 22/27 | €796,288 | €2,232,543 | +€1.4m | +180.4% |
| Land and buildings | 22 | €792,045 | €2,210,106 | +€1.4m | +179.0% |
| Plant, machinery and equipment | 23 | €2,243 | €1,729 | -€514 | -22.9% |
| Furniture and vehicles | 24 | - | €18,708 | +€18,708 | |
| Other tangible fixed assets | 26 | €2,000 | €2,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,255,946 | €1,255,666 | -€280 | 0.0% |
| Current assets | 29/58 | €15,742,598 | €15,813,335 | +€70,738 | +0.4% |
| Amounts receivable after more than one year | 29 | €5,834,057 | €5,804,098 | -€29,959 | -0.5% |
| Other amounts receivable | 291 | €5,834,057 | €5,804,098 | -€29,959 | -0.5% |
| Amounts receivable within one year | 40/41 | €1,908,371 | €1,990,976 | +€82,605 | +4.3% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €1,908,371 | €1,990,976 | +€82,605 | +4.3% |
| Current investments | 50/53 | €7,939,117 | €7,820,988 | -€118,129 | -1.5% |
| Cash at bank and in hand | 54/58 | €58,468 | €193,787 | +€135,318 | +231.4% |
| Deferred charges and accrued income | 490/1 | €2,585 | €3,487 | +€902 | +34.9% |
| Total equity and liabilities | 10/49 | €17,794,831 | €19,301,544 | +€1.5m | +8.5% |
| Equity | 10/15 | €17,105,260 | €17,043,423 | -€61,837 | -0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,229,989 | €10,168,152 | -€61,837 | -0.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,228,129 | €10,166,292 | -€61,837 | -0.6% |
| Profit (loss) carried forward | 14 | €6,869,071 | €6,869,071 | = | 0.0% |
| Amounts payable | 17/49 | €689,572 | €2,258,121 | +€1.6m | +227.5% |
| Amounts payable after more than one year | 17 | €344,897 | €300,316 | -€44,582 | -12.9% |
| Financial debts | 170/4 | €344,897 | €300,316 | -€44,582 | -12.9% |
| Amounts payable within one year | 42/48 | €344,674 | €1,957,805 | +€1.6m | +468.0% |
| Current portion of amounts payable after more than one year | 42 | €43,028 | €44,582 | +€1,554 | +3.6% |
| Financial debts | 43 | - | €1,550,000 | +€1.6m | |
| Credit institutions | 430/8 | - | €1,550,000 | +€1.6m | |
| Trade debts | 44 | €5,467 | €6,302 | +€835 | +15.3% |
| Suppliers | 440/4 | €5,467 | €6,302 | +€835 | +15.3% |
| Taxes, remuneration and social security | 45 | €77,828 | €85,932 | +€8,104 | +10.4% |
| Taxes | 450/3 | €77,828 | €85,932 | +€8,104 | +10.4% |
| Other amounts payable | 47/48 | €218,351 | €270,989 | +€52,638 | +24.1% |
| Non-recurring operating income | 76A | €49,774 | - | -€49,774 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,598 | €208,621 | +€181,023 | +655.9% |
| Other operating charges | 640/8 | €6,256 | €6,531 | +€275 | +4.4% |
| Gross operating margin | 9900 | -€46,745 | -€94,603 | -€47,858 | -102.4% |
| Operating profit (loss) | 9901 | -€80,600 | -€309,755 | -€229,156 | -284.3% |
| Financial income | 75/76B | €978,837 | €465,736 | -€513,101 | -52.4% |
| Recurring financial income | 75 | €978,837 | €465,736 | -€513,101 | -52.4% |
| Financial charges | 65/66B | €94,194 | €32,427 | -€61,767 | -65.6% |
| Recurring financial charges | 65 | €94,194 | €32,427 | -€61,767 | -65.6% |
| Profit (loss) for the period before taxes | 9903 | €804,044 | €123,554 | -€680,490 | -84.6% |
| Income taxes | 67/77 | €130,247 | €21,326 | -€108,921 | -83.6% |
| Profit (loss) for the period | 9904 | €673,797 | €102,228 | -€571,570 | -84.8% |
| Profit (loss) for the period to be appropriated | 9905 | €673,797 | €102,228 | -€571,570 | -84.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.