EN-VINS: 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.
EN-VINS
Largest movements
- Tangible fixed assets +€22,609
up €22,609 (+15.7%), from €144,309 to €166,919
of which Furniture and vehicles: +€139,770
- Receivables within one year +€14,746
up €14,746 (+94.8%), from €15,557 to €30,303
of which Trade receivables: +€8,617
- Intangible fixed assets +€5,376
new in 2024: €5,376
- Debts after one year +€79,452
up €79,452 (+53.2%), from €149,265 to €228,717
- Profit (loss) carried forward -€57,118
down €57,118 (-289%), from -€19,731 to -€76,849
- Trade debts +€15,774
up €15,774 (+69.3%), from €22,777 to €38,551
- Tax, wage and social debts +€3,515
up €3,515 (+363%), from €967 to €4,482
of which Remuneration and social security: +€3,464
- Staff costs +€34,157
up €34,157 (+374%), from €9,133 to €43,290
- Depreciation +€4,083
up €4,083 (+119%), from €3,434 to €7,517
- Gross operating margin -€1,867
down €1,867 (-44.5%), from -€4,195 to -€6,062
- Financial charges -€87
down €87 (-25.9%), from €338 to €250
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,278 | €204,901 | +€41,623 | +25.5% |
| Fixed assets | 21/28 | €144,672 | €172,658 | +€27,985 | +19.3% |
| Intangible fixed assets | 21 | - | €5,376 | +€5,376 | |
| Tangible fixed assets | 22/27 | €144,309 | €166,919 | +€22,609 | +15.7% |
| Plant, machinery and equipment | 23 | - | €3,462 | +€3,462 | |
| Furniture and vehicles | 24 | €23,687 | €163,456 | +€139,770 | +590% |
| Assets under construction and advance payments | 27 | €120,623 | - | -€120,623 | |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €18,606 | €32,243 | +€13,637 | +73.3% |
| Amounts receivable within one year | 40/41 | €15,557 | €30,303 | +€14,746 | +94.8% |
| Trade receivables | 40 | €10,960 | €19,577 | +€8,617 | +78.6% |
| Other amounts receivable | 41 | €4,597 | €10,726 | +€6,128 | +133% |
| Cash at bank and in hand | 54/58 | €2,862 | €1,463 | -€1,399 | -48.9% |
| Deferred charges and accrued income | 490/1 | €187 | €478 | +€291 | +155% |
| Total equity and liabilities | 10/49 | €163,278 | €204,901 | +€41,623 | +25.5% |
| Equity | 10/15 | -€9,731 | -€66,849 | -€57,118 | -587% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,731 | -€76,849 | -€57,118 | -289% |
| Amounts payable | 17/49 | €173,009 | €271,749 | +€98,741 | +57.1% |
| Amounts payable after more than one year | 17 | €149,265 | €228,717 | +€79,452 | +53.2% |
| Financial debts | 170/4 | €149,265 | €228,717 | +€79,452 | +53.2% |
| Amounts payable within one year | 42/48 | €23,744 | €43,033 | +€19,289 | +81.2% |
| Trade debts | 44 | €22,777 | €38,551 | +€15,774 | +69.3% |
| Suppliers | 440/4 | €22,777 | €38,551 | +€15,774 | +69.3% |
| Taxes, remuneration and social security | 45 | €967 | €4,482 | +€3,515 | +363% |
| Taxes | 450/3 | - | €51 | +€51 | |
| Remuneration and social security | 454/9 | €967 | €4,431 | +€3,464 | +358% |
| Remuneration, social security and pensions | 62 | €9,133 | €43,290 | +€34,157 | +374% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,434 | €7,517 | +€4,083 | +119% |
| Gross operating margin | 9900 | -€4,195 | -€6,062 | -€1,867 | -44.5% |
| Operating profit (loss) | 9901 | -€16,761 | -€56,868 | -€40,107 | -239% |
| Financial charges | 65/66B | €338 | €250 | -€87 | -25.9% |
| Recurring financial charges | 65 | €338 | €250 | -€87 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | -€17,099 | -€57,118 | -€40,019 | -234% |
| Profit (loss) for the period | 9904 | -€17,099 | -€57,118 | -€40,019 | -234% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,099 | -€57,118 | -€40,019 | -234% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.