VIN ET COM: 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 ET COM
Largest movements
- Cash -€24,389
down €24,389 (-33.0%), from €73,794 to €49,405
mainly Trade debts (-€25,465) and Other debts (-€6,875)
- Receivables within one year +€3,397
up €3,397 (+87.4%), from €3,886 to €7,283
of which Trade receivables: +€2,120
- Stocks and contracts -€1,443
down €1,443 (-2.5%), from €58,740 to €57,297
- Trade debts -€25,465
down €25,465 (-55.9%), from €45,551 to €20,086
- Reserves +€7,210
up €7,210 (+15.3%), from €47,139 to €54,349
of which Distributable reserves: +€7,210
- Other debts -€6,875
down €6,875 (-25.0%), from €27,500 to €20,625
- Tax, wage and social debts +€2,162
up €2,162 (+21.0%), from €10,319 to €12,482
- Gross operating margin -€7,018
down €7,018 (-13.8%), from €50,883 to €43,865
- Other operating charges -€2,970
down €2,970 (-8.7%), from €33,973 to €31,003
- Taxes -€1,786
down €1,786 (-32.4%), from €5,509 to €3,723
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.
Cash bridge derived
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 | €138,644 | €115,671 | -€22,973 | -16.6% |
| Fixed assets | 21/28 | €192 | €65 | -€127 | -66.1% |
| Tangible fixed assets | 22/27 | €192 | €65 | -€127 | -66.1% |
| Furniture and vehicles | 24 | €192 | €65 | -€127 | -66.1% |
| Current assets | 29/58 | €138,452 | €115,606 | -€22,846 | -16.5% |
| Stocks and contracts in progress | 3 | €58,740 | €57,297 | -€1,443 | -2.5% |
| Stocks | 30/36 | €58,740 | €57,297 | -€1,443 | -2.5% |
| Amounts receivable within one year | 40/41 | €3,886 | €7,283 | +€3,397 | +87.4% |
| Trade receivables | 40 | €3,886 | €6,006 | +€2,120 | +54.6% |
| Other amounts receivable | 41 | - | €1,277 | +€1,277 | |
| Cash at bank and in hand | 54/58 | €73,794 | €49,405 | -€24,389 | -33.0% |
| Deferred charges and accrued income | 490/1 | €2,032 | €1,621 | -€411 | -20.2% |
| Total equity and liabilities | 10/49 | €138,644 | €115,671 | -€22,973 | -16.6% |
| Equity | 10/15 | €53,583 | €60,793 | +€7,210 | +13.5% |
| Reserves | 13 | €47,139 | €54,349 | +€7,210 | +15.3% |
| Non-distributable reserves | 130/1 | €719 | €719 | = | 0.0% |
| Reserves not available under the articles | 1311 | €719 | €719 | = | 0.0% |
| Distributable reserves | 133 | €46,420 | €53,630 | +€7,210 | +15.5% |
| Profit (loss) carried forward | 14 | €6,444 | €6,444 | = | 0.0% |
| Amounts payable | 17/49 | €85,061 | €54,879 | -€30,183 | -35.5% |
| Amounts payable within one year | 42/48 | €85,061 | €54,879 | -€30,183 | -35.5% |
| Current portion of amounts payable after more than one year | 42 | €1,690 | €1,685 | -€5 | -0.3% |
| Trade debts | 44 | €45,551 | €20,086 | -€25,465 | -55.9% |
| Suppliers | 440/4 | €45,551 | €20,086 | -€25,465 | -55.9% |
| Taxes, remuneration and social security | 45 | €10,319 | €12,482 | +€2,162 | +21.0% |
| Taxes | 450/3 | €10,319 | €12,482 | +€2,162 | +21.0% |
| Other amounts payable | 47/48 | €27,500 | €20,625 | -€6,875 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €188 | €127 | -€60 | -32.2% |
| Other operating charges | 640/8 | €33,973 | €31,003 | -€2,970 | -8.7% |
| Gross operating margin | 9900 | €50,883 | €43,865 | -€7,018 | -13.8% |
| Operating profit (loss) | 9901 | €16,723 | €12,735 | -€3,988 | -23.8% |
| Financial income | 75/76B | €2 | €48 | +€47 | +2708.7% |
| Recurring financial income | 75 | €2 | €48 | +€47 | +2708.7% |
| Financial charges | 65/66B | €1,741 | €1,851 | +€110 | +6.3% |
| Recurring financial charges | 65 | €1,741 | €1,851 | +€110 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €14,983 | €10,932 | -€4,051 | -27.0% |
| Income taxes | 67/77 | €5,509 | €3,723 | -€1,786 | -32.4% |
| Profit (loss) for the period | 9904 | €9,474 | €7,210 | -€2,265 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,474 | €7,210 | -€2,265 | -23.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.