Chez Viny: 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.
Chez Viny
Largest movements
- Receivables within one year +€260,957
up €260,957 (+119%), from €219,650 to €480,608
of which Other amounts receivable: +€265,601
- Tangible fixed assets -€7,730
down €7,730 (-7.9%), from €98,437 to €90,708
of which Leasing and similar rights: -€19,262
- Profit (loss) carried forward +€130,141
up €130,141 (+107%), from €121,941 to €252,082
- Trade debts +€74,447
up €74,447 (+63.4%), from €117,511 to €191,958
- Tax, wage and social debts +€51,751
up €51,751 (+39.7%), from €130,396 to €182,147
of which Taxes: +€63,983
- Staff costs -€43,225
down €43,225 (-19.1%), from €226,754 to €183,529
- Gross operating margin +€24,048
up €24,048 (+6.3%), from €383,377 to €407,425
- Depreciation +€5,627
up €5,627 (+22.4%), from €25,102 to €30,729
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 | €395,956 | €648,653 | +€252,697 | +63.8% |
| Fixed assets | 21/28 | €98,437 | €90,708 | -€7,730 | -7.9% |
| Tangible fixed assets | 22/27 | €98,437 | €90,708 | -€7,730 | -7.9% |
| Plant, machinery and equipment | 23 | €4,847 | €3,495 | -€1,351 | -27.9% |
| Furniture and vehicles | 24 | €12,429 | €31,756 | +€19,326 | +155% |
| Leasing and similar rights | 25 | €19,262 | - | -€19,262 | |
| Other tangible fixed assets | 26 | €61,899 | €55,456 | -€6,443 | -10.4% |
| Current assets | 29/58 | €297,518 | €557,945 | +€260,426 | +87.5% |
| Stocks and contracts in progress | 3 | €29,621 | €29,621 | = | 0.0% |
| Stocks | 30/36 | €29,621 | €29,621 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €219,650 | €480,608 | +€260,957 | +119% |
| Trade receivables | 40 | €53,461 | €48,817 | -€4,643 | -8.7% |
| Other amounts receivable | 41 | €166,190 | €431,791 | +€265,601 | +160% |
| Cash at bank and in hand | 54/58 | €37,633 | €33,088 | -€4,545 | -12.1% |
| Deferred charges and accrued income | 490/1 | €10,614 | €14,628 | +€4,014 | +37.8% |
| Total equity and liabilities | 10/49 | €395,956 | €648,653 | +€252,697 | +63.8% |
| Equity | 10/15 | €124,941 | €255,082 | +€130,141 | +104% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €121,941 | €252,082 | +€130,141 | +107% |
| Amounts payable | 17/49 | €271,015 | €393,571 | +€122,555 | +45.2% |
| Amounts payable after more than one year | 17 | €19,466 | €15,679 | -€3,787 | -19.5% |
| Financial debts | 170/4 | €19,466 | €15,679 | -€3,787 | -19.5% |
| Amounts payable within one year | 42/48 | €251,549 | €377,892 | +€126,343 | +50.2% |
| Current portion of amounts payable after more than one year | 42 | €3,642 | €3,787 | +€145 | +4.0% |
| Trade debts | 44 | €117,511 | €191,958 | +€74,447 | +63.4% |
| Suppliers | 440/4 | €117,511 | €191,958 | +€74,447 | +63.4% |
| Taxes, remuneration and social security | 45 | €130,396 | €182,147 | +€51,751 | +39.7% |
| Taxes | 450/3 | €106,233 | €170,216 | +€63,983 | +60.2% |
| Remuneration and social security | 454/9 | €24,163 | €11,930 | -€12,232 | -50.6% |
| Remuneration, social security and pensions | 62 | €226,754 | €183,529 | -€43,225 | -19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,102 | €30,729 | +€5,627 | +22.4% |
| Other operating charges | 640/8 | €6,077 | €6,954 | +€877 | +14.4% |
| Gross operating margin | 9900 | €383,377 | €407,425 | +€24,048 | +6.3% |
| Operating profit (loss) | 9901 | €125,444 | €186,213 | +€60,769 | +48.4% |
| Financial income | 75/76B | €7 | €1,668 | +€1,660 | +22,681% |
| Recurring financial income | 75 | €7 | €1,668 | +€1,660 | +22,681% |
| Financial charges | 65/66B | €10,441 | €7,837 | -€2,604 | -24.9% |
| Recurring financial charges | 65 | €10,441 | €7,837 | -€2,604 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €115,010 | €180,043 | +€65,033 | +56.5% |
| Income taxes | 67/77 | €50,028 | €49,902 | -€126 | -0.3% |
| Profit (loss) for the period | 9904 | €64,982 | €130,141 | +€65,159 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | €64,982 | €130,141 | +€65,159 | +100% |
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 17 October 2026 via checked.be.