VILOUR FRERES: 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.
VILOUR FRERES
Largest movements
- Receivables within one year -€40,888
down €40,888 (-60.4%), from €67,671 to €26,783
of which Trade receivables: -€34,629
- Tangible fixed assets -€2,567
down €2,567 (-4.3%), from €59,366 to €56,799
of which Furniture and vehicles: -€6,319
- Other debts -€23,625
down €23,625 (-30.1%), from €78,380 to €54,756
- Tax, wage and social debts -€8,838
down €8,838 (-96.6%), from €9,150 to €312
- Debts after one year -€5,704
no longer reported in 2025 (was €5,704)
- Trade debts -€4,154
down €4,154 (-61.8%), from €6,722 to €2,568
- Profit (loss) carried forward +€3,334
up €3,334 (+48.4%), from -€6,893 to -€3,559
- Depreciation -€13,520
down €13,520 (-36.4%), from €37,189 to €23,669
- Gross operating margin -€2,079
down €2,079 (-6.9%), from €30,056 to €27,977
- Financial income -€1,002
down €1,002 (-50.0%), from €2,002 to €1,000
- Financial charges -€378
down €378 (-44.8%), from €844 to €466
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 | €128,581 | €87,127 | -€41,453 | -32.2% |
| Fixed assets | 21/28 | €59,366 | €56,799 | -€2,567 | -4.3% |
| Tangible fixed assets | 22/27 | €59,366 | €56,799 | -€2,567 | -4.3% |
| Land and buildings | 22 | €1,884 | - | -€1,884 | |
| Plant, machinery and equipment | 23 | €40,466 | €46,102 | +€5,637 | +13.9% |
| Furniture and vehicles | 24 | €17,016 | €10,697 | -€6,319 | -37.1% |
| Current assets | 29/58 | €69,215 | €30,328 | -€38,886 | -56.2% |
| Stocks and contracts in progress | 3 | €1,396 | €2,190 | +€794 | +56.9% |
| Stocks | 30/36 | €1,396 | €2,190 | +€794 | +56.9% |
| Amounts receivable within one year | 40/41 | €67,671 | €26,783 | -€40,888 | -60.4% |
| Trade receivables | 40 | €55,693 | €21,064 | -€34,629 | -62.2% |
| Other amounts receivable | 41 | €11,979 | €5,719 | -€6,260 | -52.3% |
| Cash at bank and in hand | 54/58 | €147 | €1,355 | +€1,208 | +821% |
| Total equity and liabilities | 10/49 | €128,581 | €87,127 | -€41,453 | -32.2% |
| Equity | 10/15 | €21,387 | €23,721 | +€2,334 | +10.9% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €2,480 | €2,480 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,480 | €2,480 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,480 | €2,480 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,893 | -€3,559 | +€3,334 | +48.4% |
| Investment grants | 15 | €1,000 | - | -€1,000 | |
| Amounts payable | 17/49 | €107,194 | €63,406 | -€43,788 | -40.8% |
| Amounts payable after more than one year | 17 | €5,704 | - | -€5,704 | |
| Financial debts | 170/4 | €5,704 | - | -€5,704 | |
| Amounts payable within one year | 42/48 | €101,426 | €63,340 | -€38,086 | -37.6% |
| Current portion of amounts payable after more than one year | 42 | €7,173 | €5,704 | -€1,469 | -20.5% |
| Trade debts | 44 | €6,722 | €2,568 | -€4,154 | -61.8% |
| Suppliers | 440/4 | €6,722 | €2,568 | -€4,154 | -61.8% |
| Taxes, remuneration and social security | 45 | €9,150 | €312 | -€8,838 | -96.6% |
| Taxes | 450/3 | €9,150 | €312 | -€8,838 | -96.6% |
| Other amounts payable | 47/48 | €78,380 | €54,756 | -€23,625 | -30.1% |
| Accrued charges and deferred income | 492/3 | €64 | €66 | +€2 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,189 | €23,669 | -€13,520 | -36.4% |
| Other operating charges | 640/8 | €1,109 | €1,295 | +€186 | +16.8% |
| Gross operating margin | 9900 | €30,056 | €27,977 | -€2,079 | -6.9% |
| Operating profit (loss) | 9901 | -€8,242 | €3,013 | +€11,255 | |
| Financial income | 75/76B | €2,002 | €1,000 | -€1,002 | -50.0% |
| Recurring financial income | 75 | €2,002 | €1,000 | -€1,002 | -50.0% |
| Financial charges | 65/66B | €844 | €466 | -€378 | -44.8% |
| Recurring financial charges | 65 | €844 | €466 | -€378 | -44.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,084 | €3,546 | +€10,631 | |
| Income taxes | 67/77 | €214 | €212 | -€2 | -1.1% |
| Profit (loss) for the period | 9904 | -€7,299 | €3,334 | +€10,633 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,299 | €3,334 | +€10,633 |
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.