Calcaire de Vinalmont: 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.
Calcaire de Vinalmont
Largest movements
- Stocks and contracts -€22,718
down €22,718 (-32.4%), from €70,167 to €47,450
- Cash +€12,726
up €12,726 (+240%), from €5,309 to €18,035
mainly Trade debts (+€38,598) and Stocks and contracts (+€22,718)
- Trade debts +€38,598
up €38,598 (+4.5%), from €863,582 to €902,180
- Profit (loss) carried forward -€35,802
down €35,802 (-2.3%), from -€1.6m to -€1.6m
- Staff costs -€97,033
down €97,033 (-99.7%), from €97,318 to €285
- Gross operating margin -€88,696
down €88,696, from €69,184 to -€19,512
- Other operating charges +€769
up €769 (+6.0%), from €12,719 to €13,488
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 | €950,965 | €946,916 | -€4,049 | -0.4% |
| Formation expenses | 20 | €71,600 | €71,600 | = | 0.0% |
| Fixed assets | 21/28 | €781,313 | €781,313 | = | 0.0% |
| Intangible fixed assets | 21 | €13,697 | €13,697 | = | 0.0% |
| Tangible fixed assets | 22/27 | €767,616 | €767,616 | = | 0.0% |
| Land and buildings | 22 | €371,856 | €371,856 | = | 0.0% |
| Plant, machinery and equipment | 23 | €229,215 | €229,215 | = | 0.0% |
| Furniture and vehicles | 24 | €166,545 | €166,545 | = | 0.0% |
| Current assets | 29/58 | €98,052 | €94,003 | -€4,049 | -4.1% |
| Stocks and contracts in progress | 3 | €70,167 | €47,450 | -€22,718 | -32.4% |
| Stocks | 30/36 | €70,167 | €47,450 | -€22,718 | -32.4% |
| Amounts receivable within one year | 40/41 | €22,576 | €28,519 | +€5,943 | +26.3% |
| Trade receivables | 40 | €21,988 | €27,790 | +€5,802 | +26.4% |
| Other amounts receivable | 41 | €588 | €729 | +€141 | +24.0% |
| Cash at bank and in hand | 54/58 | €5,309 | €18,035 | +€12,726 | +240% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €950,965 | €946,916 | -€4,049 | -0.4% |
| Equity | 10/15 | -€767,962 | -€803,764 | -€35,802 | -4.7% |
| Contributions | 10/11 | €800,000 | €800,000 | = | 0.0% |
| Capital | 10 | €800,000 | €800,000 | = | 0.0% |
| Issued capital | 100 | €800,000 | €800,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,567,962 | -€1,603,764 | -€35,802 | -2.3% |
| Amounts payable | 17/49 | €1,718,927 | €1,750,680 | +€31,753 | +1.8% |
| Amounts payable after more than one year | 17 | €848,500 | €848,500 | = | 0.0% |
| Financial debts | 170/4 | €848,500 | €848,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €870,427 | €902,180 | +€31,753 | +3.6% |
| Trade debts | 44 | €863,582 | €902,180 | +€38,598 | +4.5% |
| Suppliers | 440/4 | €863,582 | €902,180 | +€38,598 | +4.5% |
| Taxes, remuneration and social security | 45 | €6,845 | €0 | -€6,845 | -100% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €6,845 | €0 | -€6,845 | -100% |
| Non-recurring operating income | 76A | €19,370 | €0 | -€19,370 | -100% |
| Remuneration, social security and pensions | 62 | €97,318 | €285 | -€97,033 | -99.7% |
| Other operating charges | 640/8 | €12,719 | €13,488 | +€769 | +6.0% |
| Gross operating margin | 9900 | €69,184 | -€19,512 | -€88,696 | |
| Operating profit (loss) | 9901 | -€40,853 | -€33,285 | +€7,568 | +18.5% |
| Financial charges | 65/66B | €2,515 | €2,517 | +€1 | +0.1% |
| Recurring financial charges | 65 | €2,515 | €2,517 | +€1 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€43,368 | -€35,802 | +€7,567 | +17.4% |
| Profit (loss) for the period | 9904 | -€43,368 | -€35,802 | +€7,567 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,368 | -€35,802 | +€7,567 | +17.4% |
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 31 October 2026 via checked.be.