DI VIN: 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.
DI VIN
Largest movements
- Receivables within one year -€6,431
down €6,431 (-9.1%), from €70,732 to €64,301
- Cash +€6,403
up €6,403 (+59.6%), from €10,738 to €17,141
mainly Debts after one year (+€20,000) and Trade debts (+€6,521)
- Tangible fixed assets +€4,239
up €4,239 (+47.5%), from €8,918 to €13,157
- Other debts -€21,474
down €21,474 (-99.4%), from €21,608 to €135
- Debts after one year +€20,000
up €20,000 (+229%), from €8,725 to €28,725
- Trade debts +€6,521
up €6,521 (+17.6%), from €36,987 to €43,508
- Profit (loss) carried forward -€4,994
down €4,994 (-8.3%), from €59,985 to €54,991
- Tax, wage and social debts +€4,778
up €4,778 (+52.8%), from €9,044 to €13,821
of which Taxes: +€4,520
- Other operating charges +€7,083
up €7,083 (+539%), from €1,315 to €8,398
- Gross operating margin +€6,213
up €6,213 (+22.3%), from €27,907 to €34,120
- Staff costs +€3,089
up €3,089 (+16.4%), from €18,820 to €21,909
- Depreciation +€2,190
up €2,190 (+61.3%), from €3,572 to €5,762
- Write-downs -€2,004
down €2,004 (-645%), from -€311 to -€2,314
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 | €200,183 | €207,025 | +€6,843 | +3.4% |
| Fixed assets | 21/28 | €9,173 | €13,412 | +€4,239 | +46.2% |
| Tangible fixed assets | 22/27 | €8,918 | €13,157 | +€4,239 | +47.5% |
| Furniture and vehicles | 24 | €8,918 | €13,157 | +€4,239 | +47.5% |
| Financial fixed assets | 28 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €191,009 | €193,614 | +€2,604 | +1.4% |
| Stocks and contracts in progress | 3 | €109,517 | €111,162 | +€1,645 | +1.5% |
| Stocks | 30/36 | €109,517 | €111,162 | +€1,645 | +1.5% |
| Amounts receivable within one year | 40/41 | €70,732 | €64,301 | -€6,431 | -9.1% |
| Trade receivables | 40 | €70,732 | €64,301 | -€6,431 | -9.1% |
| Cash at bank and in hand | 54/58 | €10,738 | €17,141 | +€6,403 | +59.6% |
| Deferred charges and accrued income | 490/1 | €22 | €1,010 | +€988 | +4,456% |
| Total equity and liabilities | 10/49 | €200,183 | €207,025 | +€6,843 | +3.4% |
| Equity | 10/15 | €84,527 | €79,533 | -€4,994 | -5.9% |
| Contributions | 10/11 | €24,542 | €24,542 | = | 0.0% |
| Contributions outside capital | 11 | €24,542 | - | -€24,542 | |
| Other | 1109/19 | €24,542 | - | -€24,542 | |
| Profit (loss) carried forward | 14 | €59,985 | €54,991 | -€4,994 | -8.3% |
| Amounts payable | 17/49 | €115,656 | €127,493 | +€11,837 | +10.2% |
| Amounts payable after more than one year | 17 | €8,725 | €28,725 | +€20,000 | +229% |
| Other amounts payable | 178/9 | €8,725 | €28,725 | +€20,000 | +229% |
| Amounts payable within one year | 42/48 | €91,228 | €83,065 | -€8,163 | -8.9% |
| Trade debts | 44 | €36,987 | €43,508 | +€6,521 | +17.6% |
| Suppliers | 440/4 | €36,987 | €43,508 | +€6,521 | +17.6% |
| Advances received on contracts in progress | 46 | €23,589 | €25,601 | +€2,012 | +8.5% |
| Taxes, remuneration and social security | 45 | €9,044 | €13,821 | +€4,778 | +52.8% |
| Taxes | 450/3 | €4,812 | €9,332 | +€4,520 | +93.9% |
| Remuneration and social security | 454/9 | €4,232 | €4,489 | +€258 | +6.1% |
| Other amounts payable | 47/48 | €21,608 | €135 | -€21,474 | -99.4% |
| Accrued charges and deferred income | 492/3 | €15,702 | €15,702 | = | 0.0% |
| Non-recurring operating income | 76A | €4,823 | - | -€4,823 | |
| Remuneration, social security and pensions | 62 | €18,820 | €21,909 | +€3,089 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,572 | €5,762 | +€2,190 | +61.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€311 | -€2,314 | -€2,004 | -645% |
| Other operating charges | 640/8 | €1,315 | €8,398 | +€7,083 | +539% |
| Non-recurring operating charges | 66A | - | €4,145 | +€4,145 | |
| Gross operating margin | 9900 | €27,907 | €34,120 | +€6,213 | +22.3% |
| Operating profit (loss) | 9901 | €4,511 | -€3,779 | -€8,290 | |
| Financial income | 75/76B | €286 | €261 | -€24 | -8.6% |
| Recurring financial income | 75 | €286 | €261 | -€24 | -8.6% |
| Financial charges | 65/66B | €630 | €1,294 | +€663 | +105% |
| Recurring financial charges | 65 | €443 | €370 | -€73 | -16.5% |
| Non-recurring financial charges | 66B | €187 | €924 | +€737 | +393% |
| Profit (loss) for the period before taxes | 9903 | €4,166 | -€4,812 | -€8,978 | |
| Income taxes | 67/77 | €1,393 | €183 | -€1,211 | -86.9% |
| Profit (loss) for the period | 9904 | €2,773 | -€4,994 | -€7,767 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,773 | -€4,994 | -€7,767 |
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 13 October 2026 via checked.be.