CHARLES VINS: 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.
CHARLES VINS
Largest movements
- Cash +€916
up €916 (+482%), from €190 to €1,106
mainly Other debts (+€7,526) and Trade debts (+€823)
- Receivables within one year +€356
up €356 (+44.4%), from €802 to €1,158
of which Other amounts receivable: +€256
- Tangible fixed assets -€158
down €158 (-36.0%), from €439 to €281
- Stocks and contracts -€100
no longer reported in 2024 (was €100)
- Other debts +€7,526
up €7,526 (+36.5%), from €20,597 to €28,123
- Profit (loss) carried forward -€7,403
down €7,403 (-27.1%), from -€27,354 to -€34,757
- Trade debts +€823
new in 2024: €823
- Tax, wage and social debts +€68
up €68 (+25.6%), from €266 to €334
- Gross operating margin -€1,087
down €1,087 (-18.2%), from -€5,983 to -€7,070
- Depreciation +€118
up €118 (+295%), from €40 to €158
- Financial charges +€75
up €75 (+75.0%), from €100 to €175
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,569 | €2,583 | +€1,014 | +64.6% |
| Fixed assets | 21/28 | €477 | €319 | -€158 | -33.1% |
| Tangible fixed assets | 22/27 | €439 | €281 | -€158 | -36.0% |
| Plant, machinery and equipment | 23 | €439 | €281 | -€158 | -36.0% |
| Financial fixed assets | 28 | €38 | €38 | = | 0.0% |
| Current assets | 29/58 | €1,092 | €2,264 | +€1,172 | +107% |
| Stocks and contracts in progress | 3 | €100 | - | -€100 | |
| Stocks | 30/36 | €100 | - | -€100 | |
| Amounts receivable within one year | 40/41 | €802 | €1,158 | +€356 | +44.4% |
| Trade receivables | 40 | - | €100 | +€100 | |
| Other amounts receivable | 41 | €802 | €1,058 | +€256 | +31.9% |
| Cash at bank and in hand | 54/58 | €190 | €1,106 | +€916 | +482% |
| Total equity and liabilities | 10/49 | €1,569 | €2,583 | +€1,014 | +64.6% |
| Equity | 10/15 | -€19,294 | -€26,697 | -€7,403 | -38.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,354 | -€34,757 | -€7,403 | -27.1% |
| Amounts payable | 17/49 | €20,863 | €29,280 | +€8,417 | +40.3% |
| Amounts payable within one year | 42/48 | €20,863 | €29,280 | +€8,417 | +40.3% |
| Trade debts | 44 | - | €823 | +€823 | |
| Suppliers | 440/4 | - | €823 | +€823 | |
| Taxes, remuneration and social security | 45 | €266 | €334 | +€68 | +25.6% |
| Taxes | 450/3 | €266 | €334 | +€68 | +25.6% |
| Other amounts payable | 47/48 | €20,597 | €28,123 | +€7,526 | +36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40 | €158 | +€118 | +295% |
| Gross operating margin | 9900 | -€5,983 | -€7,070 | -€1,087 | -18.2% |
| Operating profit (loss) | 9901 | -€6,023 | -€7,228 | -€1,205 | -20.0% |
| Financial charges | 65/66B | €100 | €175 | +€75 | +75.0% |
| Recurring financial charges | 65 | €100 | €175 | +€75 | +75.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,123 | -€7,403 | -€1,280 | -20.9% |
| Profit (loss) for the period | 9904 | -€6,123 | -€7,403 | -€1,280 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,123 | -€7,403 | -€1,280 | -20.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.