VIN: 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.
VIN
Largest movements
- Tangible fixed assets +€34,019
up €34,019 (+313.2%), from €10,863 to €44,882
- Cash -€29,223
down €29,223 (-49.6%), from €58,952 to €29,729
mainly Net result for the year (-€52,773) and Investment in fixed assets (net) (-€41,144)
- Receivables within one year +€23,579
up €23,579 (+309.0%), from €7,631 to €31,210
of which Trade receivables: +€17,075
- Other debts +€83,083
up €83,083 (+1192.7%), from €6,966 to €90,049
- Profit (loss) carried forward -€52,773
down €52,773, from €18,299 to -€34,474
- Tax, wage and social debts -€3,761
down €3,761 (-15.2%), from €24,692 to €20,930
of which Taxes: -€5,647
- Trade debts +€2,927
up €2,927 (+7.8%), from €37,387 to €40,314
- Gross operating margin -€86,559
down €86,559 (-91.1%), from €95,026 to €8,467
- Taxes -€23,745
no longer reported in 2024 (was €23,745)
- Staff costs +€8,140
up €8,140 (+18.7%), from €43,584 to €51,723
- Depreciation +€4,938
up €4,938 (+225.8%), from €2,187 to €7,125
- Other operating charges -€2,640
down €2,640 (-57.8%), from €4,571 to €1,931
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.
Cash bridge derived
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 | €87,346 | €116,821 | +€29,475 | +33.7% |
| Fixed assets | 21/28 | €10,863 | €44,882 | +€34,019 | +313.2% |
| Tangible fixed assets | 22/27 | €10,863 | €44,882 | +€34,019 | +313.2% |
| Plant, machinery and equipment | 23 | €10,863 | €25,388 | +€14,525 | +133.7% |
| Furniture and vehicles | 24 | - | €9,407 | +€9,407 | |
| Other tangible fixed assets | 26 | - | €10,087 | +€10,087 | |
| Current assets | 29/58 | €76,483 | €71,939 | -€4,544 | -5.9% |
| Stocks and contracts in progress | 3 | €9,900 | €11,000 | +€1,100 | +11.1% |
| Stocks | 30/36 | €9,900 | €11,000 | +€1,100 | +11.1% |
| Amounts receivable within one year | 40/41 | €7,631 | €31,210 | +€23,579 | +309.0% |
| Trade receivables | 40 | €7,631 | €24,706 | +€17,075 | +223.8% |
| Other amounts receivable | 41 | - | €6,504 | +€6,504 | |
| Cash at bank and in hand | 54/58 | €58,952 | €29,729 | -€29,223 | -49.6% |
| Total equity and liabilities | 10/49 | €87,346 | €116,821 | +€29,475 | +33.7% |
| Equity | 10/15 | €18,300 | -€34,473 | -€52,773 | |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,299 | -€34,474 | -€52,773 | |
| Amounts payable | 17/49 | €69,045 | €151,293 | +€82,248 | +119.1% |
| Amounts payable within one year | 42/48 | €69,045 | €151,293 | +€82,248 | +119.1% |
| Trade debts | 44 | €37,387 | €40,314 | +€2,927 | +7.8% |
| Suppliers | 440/4 | €37,387 | €40,314 | +€2,927 | +7.8% |
| Taxes, remuneration and social security | 45 | €24,692 | €20,930 | -€3,761 | -15.2% |
| Taxes | 450/3 | €17,582 | €11,935 | -€5,647 | -32.1% |
| Remuneration and social security | 454/9 | €7,109 | €8,995 | +€1,886 | +26.5% |
| Other amounts payable | 47/48 | €6,966 | €90,049 | +€83,083 | +1192.7% |
| Remuneration, social security and pensions | 62 | €43,584 | €51,723 | +€8,140 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,187 | €7,125 | +€4,938 | +225.8% |
| Other operating charges | 640/8 | €4,571 | €1,931 | -€2,640 | -57.8% |
| Gross operating margin | 9900 | €95,026 | €8,467 | -€86,559 | -91.1% |
| Operating profit (loss) | 9901 | €44,684 | -€52,313 | -€96,997 | |
| Financial income | 75/76B | €123 | €658 | +€535 | +433.4% |
| Recurring financial income | 75 | €123 | €658 | +€535 | +433.4% |
| Financial charges | 65/66B | €2,764 | €1,118 | -€1,645 | -59.5% |
| Recurring financial charges | 65 | €2,764 | €1,118 | -€1,645 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | €42,044 | -€52,773 | -€94,817 | |
| Income taxes | 67/77 | €23,745 | - | -€23,745 | |
| Profit (loss) for the period | 9904 | €18,299 | -€52,773 | -€71,073 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,299 | -€52,773 | -€71,073 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.