DU VIN ETC ...: 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.
DU VIN ETC ...
Largest movements
- Cash +€4,624
up €4,624 (+212%), from €2,184 to €6,808
mainly Depreciation (+€8,927) and Trade debts (+€7,992)
- Receivables within one year +€4,609
up €4,609 (+391%), from €1,180 to €5,789
of which Trade receivables: +€3,420
- Stocks and contracts +€4,266
up €4,266 (+63.6%), from €6,711 to €10,977
- Tangible fixed assets +€1,816
up €1,816 (+2.7%), from €66,220 to €68,036
of which Furniture and vehicles: +€7,594
- Trade debts +€7,992
up €7,992 (+84.4%), from €9,466 to €17,458
- Other debts +€4,256
up €4,256 (+4.3%), from €98,482 to €102,739
- Short-term financial debts +€4,236
new in 2023: €4,236
- Debts after one year +€3,883
new in 2023: €3,883
- Profit (loss) carried forward -€3,691
down €3,691 (-7.1%), from -€52,054 to -€55,745
- Depreciation +€3,149
up €3,149 (+54.5%), from €5,778 to €8,927
- Gross operating margin +€2,438
up €2,438 (+30.6%), from €7,962 to €10,400
- Other operating charges +€762
up €762 (+19.0%), from €4,003 to €4,764
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,295 | €92,045 | +€15,751 | +20.6% |
| Fixed assets | 21/28 | €66,220 | €68,036 | +€1,816 | +2.7% |
| Tangible fixed assets | 22/27 | €66,220 | €68,036 | +€1,816 | +2.7% |
| Land and buildings | 22 | €66,220 | €60,442 | -€5,778 | -8.7% |
| Furniture and vehicles | 24 | - | €7,594 | +€7,594 | |
| Current assets | 29/58 | €10,075 | €24,009 | +€13,934 | +138% |
| Stocks and contracts in progress | 3 | €6,711 | €10,977 | +€4,266 | +63.6% |
| Stocks | 30/36 | €6,711 | €10,977 | +€4,266 | +63.6% |
| Amounts receivable within one year | 40/41 | €1,180 | €5,789 | +€4,609 | +391% |
| Trade receivables | 40 | €1,180 | €4,600 | +€3,420 | +290% |
| Other amounts receivable | 41 | - | €1,189 | +€1,189 | |
| Cash at bank and in hand | 54/58 | €2,184 | €6,808 | +€4,624 | +212% |
| Deferred charges and accrued income | 490/1 | - | €436 | +€436 | |
| Total equity and liabilities | 10/49 | €76,295 | €92,045 | +€15,751 | +20.6% |
| Equity | 10/15 | -€32,580 | -€36,271 | -€3,691 | -11.3% |
| Contributions | 10/11 | €18,850 | €18,850 | = | 0.0% |
| Capital | 10 | €18,850 | - | -€18,850 | |
| Issued capital | 100 | €18,850 | - | -€18,850 | |
| Reserves | 13 | €624 | €624 | = | 0.0% |
| Non-distributable reserves | 130/1 | €624 | €624 | = | 0.0% |
| Legal reserve | 130 | €624 | - | -€624 | |
| Reserves not available under the articles | 1311 | - | €624 | +€624 | |
| Profit (loss) carried forward | 14 | -€52,054 | -€55,745 | -€3,691 | -7.1% |
| Amounts payable | 17/49 | €108,875 | €128,316 | +€19,442 | +17.9% |
| Amounts payable after more than one year | 17 | - | €3,883 | +€3,883 | |
| Financial debts | 170/4 | - | €3,883 | +€3,883 | |
| Amounts payable within one year | 42/48 | €108,875 | €124,433 | +€15,558 | +14.3% |
| Financial debts | 43 | - | €4,236 | +€4,236 | |
| Credit institutions | 430/8 | - | €4,236 | +€4,236 | |
| Trade debts | 44 | €9,466 | €17,458 | +€7,992 | +84.4% |
| Suppliers | 440/4 | €9,466 | €17,458 | +€7,992 | +84.4% |
| Taxes, remuneration and social security | 45 | €926 | - | -€926 | |
| Taxes | 450/3 | €926 | - | -€926 | |
| Other amounts payable | 47/48 | €98,482 | €102,739 | +€4,256 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,778 | €8,927 | +€3,149 | +54.5% |
| Other operating charges | 640/8 | €4,003 | €4,764 | +€762 | +19.0% |
| Gross operating margin | 9900 | €7,962 | €10,400 | +€2,438 | +30.6% |
| Operating profit (loss) | 9901 | -€1,818 | -€3,291 | -€1,473 | -81.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €300 | €400 | +€99 | +33.1% |
| Recurring financial charges | 65 | €300 | €400 | +€99 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,119 | -€3,691 | -€1,572 | -74.2% |
| Profit (loss) for the period | 9904 | -€2,119 | -€3,691 | -€1,572 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,119 | -€3,691 | -€1,572 | -74.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.