VILY: 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.
VILY
Largest movements
- Stocks and contracts -€1,865
down €1,865 (-60.1%), from €3,103 to €1,238
- Receivables within one year -€1,591
down €1,591 (-99.5%), from €1,599 to €8
of which Trade receivables: -€1,599
- Cash -€1,430
down €1,430 (-32.4%), from €4,414 to €2,984
mainly Other debts (-€5,386) and Trade debts (-€2,678)
- Deferred charges and accrued income +€607
up €607 (+538.9%), from €113 to €720
- Other debts -€5,386
no longer reported in 2025 (was €5,386)
- Profit (loss) carried forward +€3,317
up €3,317, from -€2,561 to €757
- Trade debts -€2,678
down €2,678 (-85.2%), from €3,143 to €465
- Tax, wage and social debts +€467
up €467 (+178.9%), from €261 to €728
- Gross operating margin +€6,406
up €6,406, from -€2,548 to €3,858
- Taxes +€205
new in 2025: €205
- Financial charges +€130
up €130 (+174.4%), from €74 to €204
- Other operating charges +€123
up €123 (+1646.0%), from €8 to €131
- Financial income -€69
no longer reported in 2025 (was €69)
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 | €9,229 | €4,950 | -€4,279 | -46.4% |
| Current assets | 29/58 | €9,229 | €4,950 | -€4,279 | -46.4% |
| Stocks and contracts in progress | 3 | €3,103 | €1,238 | -€1,865 | -60.1% |
| Stocks | 30/36 | €3,103 | €1,238 | -€1,865 | -60.1% |
| Amounts receivable within one year | 40/41 | €1,599 | €8 | -€1,591 | -99.5% |
| Trade receivables | 40 | €1,599 | - | -€1,599 | |
| Other amounts receivable | 41 | - | €8 | +€8 | |
| Cash at bank and in hand | 54/58 | €4,414 | €2,984 | -€1,430 | -32.4% |
| Deferred charges and accrued income | 490/1 | €113 | €720 | +€607 | +538.9% |
| Total equity and liabilities | 10/49 | €9,229 | €4,950 | -€4,279 | -46.4% |
| Equity | 10/15 | €439 | €3,757 | +€3,317 | +755.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,561 | €757 | +€3,317 | |
| Amounts payable | 17/49 | €8,790 | €1,193 | -€7,597 | -86.4% |
| Amounts payable within one year | 42/48 | €8,790 | €1,193 | -€7,597 | -86.4% |
| Trade debts | 44 | €3,143 | €465 | -€2,678 | -85.2% |
| Suppliers | 440/4 | €3,143 | €465 | -€2,678 | -85.2% |
| Taxes, remuneration and social security | 45 | €261 | €728 | +€467 | +178.9% |
| Taxes | 450/3 | €261 | €728 | +€467 | +178.9% |
| Other amounts payable | 47/48 | €5,386 | - | -€5,386 | |
| Other operating charges | 640/8 | €8 | €131 | +€123 | +1646.0% |
| Gross operating margin | 9900 | -€2,548 | €3,858 | +€6,406 | |
| Operating profit (loss) | 9901 | -€2,556 | €3,727 | +€6,283 | |
| Financial income | 75/76B | €69 | - | -€69 | |
| Recurring financial income | 75 | €69 | - | -€69 | |
| Financial charges | 65/66B | €74 | €204 | +€130 | +174.4% |
| Recurring financial charges | 65 | €74 | €204 | +€130 | +174.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,561 | €3,523 | +€6,084 | |
| Income taxes | 67/77 | - | €205 | +€205 | |
| Profit (loss) for the period | 9904 | -€2,561 | €3,317 | +€5,878 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,561 | €3,317 | +€5,878 |
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.