VILOU CONSULTING: 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.
VILOU CONSULTING
Largest movements
- Tangible fixed assets -€27,841
down €27,841 (-8.2%), from €340,094 to €312,253
of which Land and buildings: -€19,626
- Cash -€20,119
down €20,119 (-53.9%), from €37,323 to €17,203
mainly Other debts (-€45,032) and Debts after one year (-€14,658)
- Receivables within one year +€10,988
up €10,988 (+48.5%), from €22,646 to €33,635
of which Trade receivables: +€10,676
- Other debts -€45,032
down €45,032 (-65.6%), from €68,601 to €23,570
- Reserves +€24,475
new in 2025: €24,475
- Debts after one year -€14,658
down €14,658 (-6.7%), from €217,929 to €203,271
- Write-downs +€12,325
new in 2025: €12,325
- Gross operating margin +€9,392
up €9,392 (+11.4%), from €82,308 to €91,700
- Financial income -€7,512
down €7,512 (-95.9%), from €7,834 to €322
of which Non-recurring financial income: -€7,654
- Taxes +€3,064
up €3,064 (+27.1%), from €11,290 to €14,354
- Depreciation +€1,349
up €1,349 (+5.1%), from €26,492 to €27,841
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 | €401,475 | €363,317 | -€38,158 | -9.5% |
| Fixed assets | 21/28 | €340,094 | €312,253 | -€27,841 | -8.2% |
| Tangible fixed assets | 22/27 | €340,094 | €312,253 | -€27,841 | -8.2% |
| Land and buildings | 22 | €329,148 | €309,521 | -€19,626 | -6.0% |
| Plant, machinery and equipment | 23 | €467 | €311 | -€156 | -33.4% |
| Furniture and vehicles | 24 | €10,479 | €2,421 | -€8,058 | -76.9% |
| Current assets | 29/58 | €61,381 | €51,064 | -€10,317 | -16.8% |
| Amounts receivable within one year | 40/41 | €22,646 | €33,635 | +€10,988 | +48.5% |
| Trade receivables | 40 | €22,343 | €33,019 | +€10,676 | +47.8% |
| Other amounts receivable | 41 | €304 | €616 | +€312 | +103% |
| Cash at bank and in hand | 54/58 | €37,323 | €17,203 | -€20,119 | -53.9% |
| Deferred charges and accrued income | 490/1 | €1,412 | €226 | -€1,186 | -84.0% |
| Total equity and liabilities | 10/49 | €401,475 | €363,317 | -€38,158 | -9.5% |
| Equity | 10/15 | €50,000 | €74,475 | +€24,475 | +49.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | - | €24,475 | +€24,475 | |
| Distributable reserves | 133 | - | €24,475 | +€24,475 | |
| Amounts payable | 17/49 | €351,475 | €288,842 | -€62,633 | -17.8% |
| Amounts payable after more than one year | 17 | €217,929 | €203,271 | -€14,658 | -6.7% |
| Financial debts | 170/4 | €217,929 | €203,271 | -€14,658 | -6.7% |
| Amounts payable within one year | 42/48 | €133,546 | €85,571 | -€47,975 | -35.9% |
| Current portion of amounts payable after more than one year | 42 | €15,272 | €15,855 | +€583 | +3.8% |
| Trade debts | 44 | €12,487 | €10,613 | -€1,874 | -15.0% |
| Suppliers | 440/4 | €12,487 | €10,613 | -€1,874 | -15.0% |
| Taxes, remuneration and social security | 45 | €37,185 | €35,534 | -€1,652 | -4.4% |
| Taxes | 450/3 | €37,185 | €33,534 | -€3,652 | -9.8% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €68,601 | €23,570 | -€45,032 | -65.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,492 | €27,841 | +€1,349 | +5.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,325 | +€12,325 | |
| Other operating charges | 640/8 | €2,307 | €2,369 | +€62 | +2.7% |
| Gross operating margin | 9900 | €82,308 | €91,700 | +€9,392 | +11.4% |
| Operating profit (loss) | 9901 | €53,509 | €49,165 | -€4,344 | -8.1% |
| Financial income | 75/76B | €7,834 | €322 | -€7,512 | -95.9% |
| Recurring financial income | 75 | €180 | €322 | +€142 | +78.8% |
| Non-recurring financial income | 76B | €7,654 | - | -€7,654 | |
| Financial charges | 65/66B | €10,520 | €10,658 | +€138 | +1.3% |
| Recurring financial charges | 65 | €10,520 | €10,658 | +€138 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €50,823 | €38,829 | -€11,994 | -23.6% |
| Income taxes | 67/77 | €11,290 | €14,354 | +€3,064 | +27.1% |
| Profit (loss) for the period | 9904 | €39,533 | €24,475 | -€15,058 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,533 | €24,475 | -€15,058 | -38.1% |
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 25 October 2026 via checked.be.