VIN BINCHE: 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.
VIN BINCHE
Largest movements
- Tangible fixed assets +€478,040
up €478,040 (+3,031%), from €15,774 to €493,814
of which Land and buildings: +€459,287
- Cash +€436,177
up €436,177 (+111%), from €393,433 to €829,610
mainly Net result for the year (+€938,431) and Other debts (+€444,995)
- Receivables within one year +€105,078
up €105,078 (+6,411%), from €1,639 to €106,717
- Current investments -€77,684
down €77,684 (-8.0%), from €975,569 to €897,885
- Stocks and contracts -€72,589
down €72,589 (-16.9%), from €429,281 to €356,692
- Reserves +€469,000
up €469,000 (+30.5%), from €1.5m to €2.0m
- Other debts +€444,995
up €444,995 (+219%), from €203,193 to €648,188
- Tax, wage and social debts -€49,041
down €49,041 (-87.2%), from €56,249 to €7,208
of which Taxes: -€45,535
- Gross operating margin +€299,159
up €299,159 (+28.3%), from €1.1m to €1.4m
- Other operating charges +€58,352
up €58,352 (+8,219%), from €710 to €59,062
- Taxes +€54,875
up €54,875 (+22.3%), from €246,155 to €301,030
- Financial charges -€33,756
down €33,756 (-92.9%), from €36,332 to €2,576
- Staff costs -€15,933
down €15,933 (-35.8%), from €44,526 to €28,593
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,817,698 | €2,686,763 | +€869,065 | +47.8% |
| Fixed assets | 21/28 | €15,774 | €493,814 | +€478,040 | +3,031% |
| Tangible fixed assets | 22/27 | €15,774 | €493,814 | +€478,040 | +3,031% |
| Land and buildings | 22 | - | €459,287 | +€459,287 | |
| Plant, machinery and equipment | 23 | €3,813 | €3,166 | -€647 | -17.0% |
| Furniture and vehicles | 24 | €10,075 | €30,975 | +€20,900 | +207% |
| Other tangible fixed assets | 26 | €1,886 | €386 | -€1,500 | -79.5% |
| Current assets | 29/58 | €1,801,924 | €2,192,949 | +€391,025 | +21.7% |
| Stocks and contracts in progress | 3 | €429,281 | €356,692 | -€72,589 | -16.9% |
| Stocks | 30/36 | €429,281 | €356,692 | -€72,589 | -16.9% |
| Amounts receivable within one year | 40/41 | €1,639 | €106,717 | +€105,078 | +6,411% |
| Other amounts receivable | 41 | €1,639 | €106,717 | +€105,078 | +6,411% |
| Current investments | 50/53 | €975,569 | €897,885 | -€77,684 | -8.0% |
| Cash at bank and in hand | 54/58 | €393,433 | €829,610 | +€436,177 | +111% |
| Deferred charges and accrued income | 490/1 | €2,002 | €2,045 | +€43 | +2.1% |
| Total equity and liabilities | 10/49 | €1,817,698 | €2,686,763 | +€869,065 | +47.8% |
| Equity | 10/15 | €1,557,582 | €2,027,013 | +€469,431 | +30.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €1,536,900 | €2,005,900 | +€469,000 | +30.5% |
| Distributable reserves | 133 | €1,536,900 | €2,005,900 | +€469,000 | +30.5% |
| Profit (loss) carried forward | 14 | €222 | €653 | +€431 | +194% |
| Amounts payable | 17/49 | €260,116 | €659,750 | +€399,634 | +154% |
| Amounts payable within one year | 42/48 | €260,116 | €659,750 | +€399,634 | +154% |
| Trade debts | 44 | €674 | €4,354 | +€3,680 | +546% |
| Suppliers | 440/4 | €674 | €4,354 | +€3,680 | +546% |
| Taxes, remuneration and social security | 45 | €56,249 | €7,208 | -€49,041 | -87.2% |
| Taxes | 450/3 | €49,417 | €3,882 | -€45,535 | -92.1% |
| Remuneration and social security | 454/9 | €6,832 | €3,326 | -€3,506 | -51.3% |
| Other amounts payable | 47/48 | €203,193 | €648,188 | +€444,995 | +219% |
| Remuneration, social security and pensions | 62 | €44,526 | €28,593 | -€15,933 | -35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,192 | €31,896 | +€13,704 | +75.3% |
| Other operating charges | 640/8 | €710 | €59,062 | +€58,352 | +8,219% |
| Gross operating margin | 9900 | €1,055,593 | €1,354,752 | +€299,159 | +28.3% |
| Operating profit (loss) | 9901 | €992,165 | €1,235,201 | +€243,036 | +24.5% |
| Financial income | 75/76B | €8,342 | €6,836 | -€1,506 | -18.1% |
| Recurring financial income | 75 | €8,342 | €6,836 | -€1,506 | -18.1% |
| Financial charges | 65/66B | €36,332 | €2,576 | -€33,756 | -92.9% |
| Recurring financial charges | 65 | €36,332 | €2,576 | -€33,756 | -92.9% |
| Profit (loss) for the period before taxes | 9903 | €964,175 | €1,239,461 | +€275,286 | +28.6% |
| Income taxes | 67/77 | €246,155 | €301,030 | +€54,875 | +22.3% |
| Profit (loss) for the period | 9904 | €718,020 | €938,431 | +€220,411 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €718,020 | €938,431 | +€220,411 | +30.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.