VINA: 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.
VINA
Largest movements
- Cash -€9
down €9 (-100.0%), from €9 to €0
mainly Net result for the year (-€353)
- Profit (loss) carried forward -€353
down €353 (-0.3%), from -€116,692 to -€117,045
- Other debts +€343
up €343 (+137.4%), from €250 to €593
- Other operating charges +€4
up €4 (+1.3%), from €276 to €279
- Financial charges +€3
up €3 (+3.9%), from €71 to €74
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 | €9 | €0 | -€9 | -100.0% |
| Current assets | 29/58 | €9 | €0 | -€9 | -100.0% |
| Cash at bank and in hand | 54/58 | €9 | €0 | -€9 | -100.0% |
| Total equity and liabilities | 10/49 | €9 | €0 | -€9 | -100.0% |
| Equity | 10/15 | -€97,872 | -€98,224 | -€353 | -0.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €228 | €228 | = | 0.0% |
| Non-distributable reserves | 130/1 | €228 | €228 | = | 0.0% |
| Reserves not available under the articles | 1311 | €228 | €228 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€116,692 | -€117,045 | -€353 | -0.3% |
| Amounts payable | 17/49 | €97,881 | €98,224 | +€343 | +0.4% |
| Amounts payable after more than one year | 17 | €97,631 | €97,631 | = | 0.0% |
| Other amounts payable | 178/9 | €97,631 | €97,631 | = | 0.0% |
| Amounts payable within one year | 42/48 | €250 | €593 | +€343 | +137.4% |
| Other amounts payable | 47/48 | €250 | €593 | +€343 | +137.4% |
| Other operating charges | 640/8 | €276 | €279 | +€4 | +1.3% |
| Gross operating margin | 9900 | €0 | - | = | |
| Operating profit (loss) | 9901 | -€276 | -€279 | -€4 | -1.3% |
| Financial charges | 65/66B | €71 | €74 | +€3 | +3.9% |
| Recurring financial charges | 65 | €71 | €74 | +€3 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | -€346 | -€353 | -€6 | -1.8% |
| Profit (loss) for the period | 9904 | -€346 | -€353 | -€6 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€346 | -€353 | -€6 | -1.8% |
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 4 October 2026 via checked.be.