VILROY: 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.
VILROY
Largest movements
- Tangible fixed assets +€53,169
up €53,169 (+72.8%), from €72,993 to €126,162
of which Land and buildings: +€53,808
- Revaluation surpluses +€64,832
new in 2025: €64,832
- Other debts -€7,600
down €7,600 (-3.4%), from €221,907 to €214,307
- Profit (loss) carried forward -€5,864
down €5,864 (-2.2%), from -€266,013 to -€271,877
- Write-downs +€5,575
new in 2025: €5,575
- Depreciation +€2,319
up €2,319 (+43.8%), from €5,298 to €7,617
- Gross operating margin +€502
up €502 (+5.9%), from €8,541 to €9,043
- Purchases and services -€502
down €502 (-22.2%), from €2,259 to €1,757
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 | €91,894 | €143,662 | +€51,768 | +56.3% |
| Fixed assets | 21/28 | €72,993 | €126,162 | +€53,169 | +72.8% |
| Tangible fixed assets | 22/27 | €72,993 | €126,162 | +€53,169 | +72.8% |
| Land and buildings | 22 | €71,229 | €125,037 | +€53,808 | +75.5% |
| Plant, machinery and equipment | 23 | €1,764 | €1,125 | -€639 | -36.2% |
| Current assets | 29/58 | €18,901 | €17,500 | -€1,401 | -7.4% |
| Cash at bank and in hand | 54/58 | €18,901 | €17,500 | -€1,401 | -7.4% |
| Total equity and liabilities | 10/49 | €91,894 | €143,662 | +€51,768 | +56.3% |
| Equity | 10/15 | -€130,013 | -€71,045 | +€58,968 | +45.4% |
| Contributions | 10/11 | €136,000 | €136,000 | = | 0.0% |
| Capital | 10 | €136,000 | €136,000 | = | 0.0% |
| Issued capital | 100 | €136,000 | €136,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €64,832 | +€64,832 | |
| Profit (loss) carried forward | 14 | -€266,013 | -€271,877 | -€5,864 | -2.2% |
| Amounts payable | 17/49 | €221,907 | €214,707 | -€7,200 | -3.2% |
| Amounts payable within one year | 42/48 | €221,907 | €214,707 | -€7,200 | -3.2% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Other amounts payable | 47/48 | €221,907 | €214,307 | -€7,600 | -3.4% |
| Turnover | 70 | €10,800 | €10,800 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,259 | €1,757 | -€502 | -22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,298 | €7,617 | +€2,319 | +43.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,575 | +€5,575 | |
| Other operating charges | 640/8 | €1,477 | €1,518 | +€41 | +2.8% |
| Gross operating margin | 9900 | €8,541 | €9,043 | +€502 | +5.9% |
| Operating profit (loss) | 9901 | €1,766 | -€5,667 | -€7,433 | |
| Financial charges | 65/66B | €194 | €197 | +€3 | +1.5% |
| Recurring financial charges | 65 | €194 | €197 | +€3 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €1,572 | -€5,864 | -€7,436 | |
| Profit (loss) for the period | 9904 | €1,572 | -€5,864 | -€7,436 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,572 | -€5,864 | -€7,436 |
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 9 October 2026 via checked.be.