VIN d'OÙ: 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 d'OÙ
Largest movements
- Cash +€32,948
up €32,948 (+35.9%), from €91,663 to €124,611
mainly Net result for the year (+€42,002) and Depreciation (+€25,837)
- Receivables within one year +€8,179
new in 2025: €8,179
- Tangible fixed assets -€7,288
down €7,288 (-8.0%), from €91,334 to €84,045
of which Furniture and vehicles: -€13,850
- Reserves +€35,803
up €35,803 (+21.7%), from €164,977 to €200,780
of which Distributable reserves: +€35,803
- Debts after one year -€14,124
down €14,124 (-45.5%), from €31,040 to €16,916
- Tax, wage and social debts +€8,508
up €8,508 (+33.8%), from €25,191 to €33,699
of which Taxes: +€7,737
- Profit (loss) carried forward +€6,200
up €6,200 (+11.9%), from -€51,881 to -€45,682
- Gross operating margin +€14,622
up €14,622 (+9.0%), from €162,466 to €177,088
- Taxes +€3,847
up €3,847 (+25.0%), from €15,391 to €19,238
- Staff costs +€1,883
up €1,883 (+2.2%), from €84,947 to €86,830
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.
Derived cash bridge
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 | €266,863 | €300,891 | +€34,029 | +12.8% |
| Fixed assets | 21/28 | €94,334 | €87,045 | -€7,288 | -7.7% |
| Tangible fixed assets | 22/27 | €91,334 | €84,045 | -€7,288 | -8.0% |
| Plant, machinery and equipment | 23 | €32,481 | €40,098 | +€7,617 | +23.5% |
| Furniture and vehicles | 24 | €43,827 | €29,977 | -€13,850 | -31.6% |
| Other tangible fixed assets | 26 | €15,026 | €13,970 | -€1,056 | -7.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €172,529 | €213,846 | +€41,317 | +23.9% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €33,519 | €31,870 | -€1,649 | -4.9% |
| Stocks | 30/36 | €33,519 | €31,870 | -€1,649 | -4.9% |
| Amounts receivable within one year | 40/41 | - | €8,179 | +€8,179 | |
| Trade receivables | 40 | - | €8,179 | +€8,179 | |
| Cash at bank and in hand | 54/58 | €91,663 | €124,611 | +€32,948 | +35.9% |
| Deferred charges and accrued income | 490/1 | €7,347 | €9,187 | +€1,840 | +25.0% |
| Total equity and liabilities | 10/49 | €266,863 | €300,891 | +€34,029 | +12.8% |
| Equity | 10/15 | €175,070 | €217,072 | +€42,002 | +24.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €164,977 | €200,780 | +€35,803 | +21.7% |
| Tax-exempt reserves | 132 | €80 | €80 | = | 0.0% |
| Distributable reserves | 133 | €164,897 | €200,700 | +€35,803 | +21.7% |
| Profit (loss) carried forward | 14 | -€51,881 | -€45,682 | +€6,200 | +11.9% |
| Amounts payable | 17/49 | €91,793 | €83,820 | -€7,974 | -8.7% |
| Amounts payable after more than one year | 17 | €31,040 | €16,916 | -€14,124 | -45.5% |
| Financial debts | 170/4 | €31,040 | €16,916 | -€14,124 | -45.5% |
| Amounts payable within one year | 42/48 | €60,705 | €66,831 | +€6,127 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €15,013 | €15,351 | +€338 | +2.3% |
| Trade debts | 44 | €16,078 | €14,774 | -€1,304 | -8.1% |
| Suppliers | 440/4 | €16,078 | €14,774 | -€1,304 | -8.1% |
| Advances received on contracts in progress | 46 | €150 | - | -€150 | |
| Taxes, remuneration and social security | 45 | €25,191 | €33,699 | +€8,508 | +33.8% |
| Taxes | 450/3 | €11,646 | €19,383 | +€7,737 | +66.4% |
| Remuneration and social security | 454/9 | €13,544 | €14,316 | +€772 | +5.7% |
| Other amounts payable | 47/48 | €4,273 | €3,008 | -€1,265 | -29.6% |
| Accrued charges and deferred income | 492/3 | €49 | €72 | +€24 | +48.8% |
| Non-recurring operating income | 76A | - | €1,400 | +€1,400 | |
| Remuneration, social security and pensions | 62 | €84,947 | €86,830 | +€1,883 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,778 | €25,837 | -€942 | -3.5% |
| Other operating charges | 640/8 | €1,990 | €1,981 | -€9 | -0.5% |
| Gross operating margin | 9900 | €162,466 | €177,088 | +€14,622 | +9.0% |
| Operating profit (loss) | 9901 | €48,750 | €62,440 | +€13,690 | +28.1% |
| Financial income | 75/76B | €1,155 | €1,351 | +€197 | +17.0% |
| Recurring financial income | 75 | €1,155 | €1,351 | +€197 | +17.0% |
| Financial charges | 65/66B | €3,909 | €2,551 | -€1,358 | -34.7% |
| Recurring financial charges | 65 | €3,909 | €2,551 | -€1,358 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | €45,995 | €61,240 | +€15,245 | +33.1% |
| Income taxes | 67/77 | €15,391 | €19,238 | +€3,847 | +25.0% |
| Profit (loss) for the period | 9904 | €30,604 | €42,002 | +€11,398 | +37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,604 | €42,002 | +€11,398 | +37.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.