CONCEPT VINS: what changed
CONCEPT VINS
Largest movements
- Stocks and contracts -€937
down €937 (-23.9%), from €3,927 to €2,989
- Receivables within one year +€588
up €588 (+47.4%), from €1,240 to €1,828
of which Trade receivables: +€907
- Cash -€489
down €489 (-6.7%), from €7,254 to €6,765
mainly Trade debts (-€912) and Receivables within one year (-€588)
- Trade debts -€912
down €912 (-16.8%), from €5,421 to €4,508
- Profit (loss) carried forward +€288
up €288 (+0.6%), from -€47,925 to -€47,637
- Other debts -€247
down €247 (-5.2%), from €4,800 to €4,552
- Gross operating margin +€5,655
up €5,655, from -€4,523 to €1,132
- Other operating charges +€251
up €251 (+54.1%), from €463 to €714
- Depreciation -€197
down €197 (-100%), from €197 to €0
- Financial charges +€52
up €52 (+66.1%), from €78 to €130
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,679 | €11,877 | -€801 | -6.3% |
| Current assets | 29/58 | €12,679 | €11,877 | -€801 | -6.3% |
| Stocks and contracts in progress | 3 | €3,927 | €2,989 | -€937 | -23.9% |
| Stocks | 30/36 | €3,927 | €2,989 | -€937 | -23.9% |
| Amounts receivable within one year | 40/41 | €1,240 | €1,828 | +€588 | +47.4% |
| Trade receivables | 40 | €921 | €1,828 | +€907 | +98.4% |
| Other amounts receivable | 41 | €319 | €0 | -€319 | -100% |
| Cash at bank and in hand | 54/58 | €7,254 | €6,765 | -€489 | -6.7% |
| Deferred charges and accrued income | 490/1 | €257 | €294 | +€37 | +14.4% |
| Total equity and liabilities | 10/49 | €12,679 | €11,877 | -€801 | -6.3% |
| Equity | 10/15 | €2,075 | €2,363 | +€288 | +13.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Capital | 10 | €50,000 | - | -€50,000 | |
| Issued capital | 100 | €50,000 | - | -€50,000 | |
| Profit (loss) carried forward | 14 | -€47,925 | -€47,637 | +€288 | +0.6% |
| Amounts payable | 17/49 | €10,604 | €9,514 | -€1,090 | -10.3% |
| Amounts payable within one year | 42/48 | €10,604 | €9,514 | -€1,090 | -10.3% |
| Trade debts | 44 | €5,421 | €4,508 | -€912 | -16.8% |
| Suppliers | 440/4 | €5,421 | €4,508 | -€912 | -16.8% |
| Taxes, remuneration and social security | 45 | €383 | €453 | +€70 | +18.3% |
| Taxes | 450/3 | €383 | €453 | +€70 | +18.3% |
| Other amounts payable | 47/48 | €4,800 | €4,552 | -€247 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €197 | €0 | -€197 | -100% |
| Other operating charges | 640/8 | €463 | €714 | +€251 | +54.1% |
| Gross operating margin | 9900 | -€4,523 | €1,132 | +€5,655 | |
| Operating profit (loss) | 9901 | -€5,184 | €417 | +€5,601 | |
| Financial income | 75/76B | €19 | €0 | -€19 | -97.8% |
| Recurring financial income | 75 | €19 | €0 | -€19 | -97.8% |
| Financial charges | 65/66B | €78 | €130 | +€52 | +66.1% |
| Recurring financial charges | 65 | €78 | €130 | +€52 | +66.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,243 | €288 | +€5,531 | |
| Profit (loss) for the period | 9904 | -€5,243 | €288 | +€5,531 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,243 | €288 | +€5,531 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.