VIN DIT VIN: 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 DIT VIN
Largest movements
- Stocks and contracts +€97,133
up €97,133 (+31.0%), from €313,269 to €410,401
- Cash -€38,234
down €38,234 (-22.6%), from €169,337 to €131,102
mainly Provisions (-€134,356) and Stocks and contracts (-€97,133)
- Provisions -€134,356
no longer reported in 2023 (was €134,356)
- Reserves +€100,000
up €100,000 (+79.4%), from €126,000 to €226,000
of which Distributable reserves: +€100,000
- Tax, wage and social debts +€43,921
up €43,921 (+49.3%), from €89,131 to €133,052
of which Taxes: +€42,210
- Other debts +€29,931
up €29,931 (+45.5%), from €65,837 to €95,768
- Trade debts +€16,954
up €16,954 (+2.9%), from €590,594 to €607,548
- Provisions -€134,356
new in 2023: -€134,356
- Staff costs +€26,335
up €26,335 (+246%), from €10,712 to €37,047
- Gross operating margin +€8,039
up €8,039 (+5.4%), from €148,319 to €156,357
- Depreciation -€3,044
down €3,044 (-34.4%), from €8,845 to €5,801
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 | €1,071,150 | €1,133,203 | +€62,053 | +5.8% |
| Fixed assets | 21/28 | €13,314 | €9,493 | -€3,822 | -28.7% |
| Tangible fixed assets | 22/27 | €13,154 | €9,333 | -€3,822 | -29.1% |
| Furniture and vehicles | 24 | €13,154 | €9,333 | -€3,822 | -29.1% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €1,057,836 | €1,123,711 | +€65,875 | +6.2% |
| Stocks and contracts in progress | 3 | €313,269 | €410,401 | +€97,133 | +31.0% |
| Stocks | 30/36 | €313,269 | €410,401 | +€97,133 | +31.0% |
| Amounts receivable within one year | 40/41 | €574,584 | €581,561 | +€6,976 | +1.2% |
| Trade receivables | 40 | €546,591 | €543,002 | -€3,589 | -0.7% |
| Other amounts receivable | 41 | €27,993 | €38,559 | +€10,565 | +37.7% |
| Cash at bank and in hand | 54/58 | €169,337 | €131,102 | -€38,234 | -22.6% |
| Deferred charges and accrued income | 490/1 | €646 | €646 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,071,150 | €1,133,203 | +€62,053 | +5.8% |
| Equity | 10/15 | €191,232 | €296,835 | +€105,603 | +55.2% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €126,000 | €226,000 | +€100,000 | +79.4% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €120,000 | €220,000 | +€100,000 | +83.3% |
| Profit (loss) carried forward | 14 | €5,232 | €10,835 | +€5,603 | +107% |
| Provisions and deferred taxes | 16 | €134,356 | - | -€134,356 | |
| Provisions for liabilities and charges | 160/5 | €134,356 | - | -€134,356 | |
| Major repairs and maintenance | 162 | €134,356 | - | -€134,356 | |
| Amounts payable | 17/49 | €745,562 | €836,368 | +€90,806 | +12.2% |
| Amounts payable within one year | 42/48 | €745,562 | €836,368 | +€90,806 | +12.2% |
| Trade debts | 44 | €590,594 | €607,548 | +€16,954 | +2.9% |
| Suppliers | 440/4 | €590,594 | €607,548 | +€16,954 | +2.9% |
| Taxes, remuneration and social security | 45 | €89,131 | €133,052 | +€43,921 | +49.3% |
| Taxes | 450/3 | €87,779 | €129,989 | +€42,210 | +48.1% |
| Remuneration and social security | 454/9 | €1,352 | €3,063 | +€1,711 | +127% |
| Other amounts payable | 47/48 | €65,837 | €95,768 | +€29,931 | +45.5% |
| Remuneration, social security and pensions | 62 | €10,712 | €37,047 | +€26,335 | +246% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,845 | €5,801 | -€3,044 | -34.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€134,356 | -€134,356 | |
| Other operating charges | 640/8 | €721 | €177 | -€544 | -75.5% |
| Gross operating margin | 9900 | €148,319 | €156,357 | +€8,039 | +5.4% |
| Operating profit (loss) | 9901 | €128,041 | €247,689 | +€119,648 | +93.4% |
| Financial income | 75/76B | €0 | €1 | +€1 | +736% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +736% |
| Financial charges | 65/66B | €494 | €219 | -€274 | -55.6% |
| Recurring financial charges | 65 | €494 | €219 | -€274 | -55.6% |
| Profit (loss) for the period before taxes | 9903 | €127,547 | €247,470 | +€119,923 | +94.0% |
| Income taxes | 67/77 | €60,518 | €61,868 | +€1,350 | +2.2% |
| Profit (loss) for the period | 9904 | €67,030 | €185,603 | +€118,573 | +177% |
| Profit (loss) for the period to be appropriated | 9905 | €67,030 | €185,603 | +€118,573 | +177% |
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 15 October 2026 via checked.be.