DIX - VINS: what changed
Two fiscal 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.
DIX - VINS
Largest movements
- Receivables within one year -€39,678
down €39,678 (-22.2%), from €178,459 to €138,781
of which Trade receivables: -€31,725
- Receivables after one year -€20,000
down €20,000 (-4.4%), from €455,000 to €435,000
- Tangible fixed assets -€11,547
down €11,547 (-36.5%), from €31,599 to €20,052
- Cash +€11,011
up €11,011 (+80.0%), from €13,764 to €24,775
mainly Receivables within one year (+€39,678) and Net result for the year (+€39,158)
- Other debts -€49,903
down €49,903 (-50.4%), from €99,000 to €49,097
- Tax, wage and social debts -€27,702
down €27,702 (-29.8%), from €93,001 to €65,299
- Reserves +€20,000
up €20,000 (+13.3%), from €150,860 to €170,860
of which Distributable reserves: +€20,000
- Gross operating margin -€155,800
down €155,800 (-68.9%), from €226,244 to €70,444
- Taxes -€28,443
down €28,443 (-66.0%), from €43,103 to €14,660
- Other operating charges -€6,376
down €6,376 (-40.5%), from €15,741 to €9,365
- Depreciation +€2,930
up €2,930 (+29.3%), from €9,988 to €12,917
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.
Cash bridge derived
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 | €682,230 | €622,106 | -€60,124 | -8.8% |
| Fixed assets | 21/28 | €31,849 | €20,302 | -€11,547 | -36.3% |
| Tangible fixed assets | 22/27 | €31,599 | €20,052 | -€11,547 | -36.5% |
| Furniture and vehicles | 24 | €31,599 | €20,052 | -€11,547 | -36.5% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €650,381 | €601,804 | -€48,578 | -7.5% |
| Amounts receivable after more than one year | 29 | €455,000 | €435,000 | -€20,000 | -4.4% |
| Other amounts receivable | 291 | €455,000 | €435,000 | -€20,000 | -4.4% |
| Amounts receivable within one year | 40/41 | €178,459 | €138,781 | -€39,678 | -22.2% |
| Trade receivables | 40 | €149,760 | €118,035 | -€31,725 | -21.2% |
| Other amounts receivable | 41 | €28,699 | €20,746 | -€7,953 | -27.7% |
| Cash at bank and in hand | 54/58 | €13,764 | €24,775 | +€11,011 | +80.0% |
| Deferred charges and accrued income | 490/1 | €3,158 | €3,247 | +€89 | +2.8% |
| Total equity and liabilities | 10/49 | €682,230 | €622,106 | -€60,124 | -8.8% |
| Equity | 10/15 | €472,354 | €496,512 | +€24,158 | +5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €150,860 | €170,860 | +€20,000 | +13.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €149,000 | €169,000 | +€20,000 | +13.4% |
| Profit (loss) carried forward | 14 | €302,894 | €307,052 | +€4,158 | +1.4% |
| Amounts payable | 17/49 | €209,877 | €125,594 | -€84,282 | -40.2% |
| Amounts payable within one year | 42/48 | €209,877 | €125,594 | -€84,282 | -40.2% |
| Trade debts | 44 | €17,876 | €11,198 | -€6,677 | -37.4% |
| Suppliers | 440/4 | €17,876 | €11,198 | -€6,677 | -37.4% |
| Taxes, remuneration and social security | 45 | €93,001 | €65,299 | -€27,702 | -29.8% |
| Taxes | 450/3 | €93,001 | €65,299 | -€27,702 | -29.8% |
| Other amounts payable | 47/48 | €99,000 | €49,097 | -€49,903 | -50.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,988 | €12,917 | +€2,930 | +29.3% |
| Other operating charges | 640/8 | €15,741 | €9,365 | -€6,376 | -40.5% |
| Gross operating margin | 9900 | €226,244 | €70,444 | -€155,800 | -68.9% |
| Operating profit (loss) | 9901 | €200,515 | €48,162 | -€152,354 | -76.0% |
| Financial income | 75/76B | €5,298 | €5,412 | +€114 | +2.1% |
| Recurring financial income | 75 | €5,298 | €5,412 | +€114 | +2.1% |
| Financial charges | 65/66B | €400 | -€244 | -€644 | |
| Recurring financial charges | 65 | €400 | -€244 | -€644 | |
| Profit (loss) for the period before taxes | 9903 | €205,413 | €53,818 | -€151,596 | -73.8% |
| Income taxes | 67/77 | €43,103 | €14,660 | -€28,443 | -66.0% |
| Profit (loss) for the period | 9904 | €162,310 | €39,158 | -€123,153 | -75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €162,310 | €39,158 | -€123,153 | -75.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.