VINA CONSULTING: 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.
VINA CONSULTING
Largest movements
- Cash -€6,296
down €6,296 (-23.0%), from €27,369 to €21,074
mainly Investment in fixed assets (net) (-€3,419) and Receivables within one year (-€2,518)
- Receivables within one year +€2,518
up €2,518 (+35.0%), from €7,200 to €9,718
of which Trade receivables: +€2,456
- Tangible fixed assets +€2,452
up €2,452 (+311%), from €789 to €3,241
- Profit (loss) carried forward +€2,125
up €2,125 (+92.6%), from €2,294 to €4,419
- Trade debts -€1,802
down €1,802 (-15.5%), from €11,651 to €9,849
- Tax, wage and social debts -€1,644
down €1,644 (-18.6%), from €8,863 to €7,219
- Gross operating margin -€12,599
down €12,599 (-71.2%), from €17,705 to €5,107
- Taxes -€3,739
down €3,739 (-82.6%), from €4,530 to €790
- Depreciation +€765
up €765 (+378%), from €202 to €967
- Financial charges +€537
up €537 (+103%), from €521 to €1,058
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 | €35,358 | €34,032 | -€1,326 | -3.7% |
| Fixed assets | 21/28 | €789 | €3,241 | +€2,452 | +311% |
| Tangible fixed assets | 22/27 | €789 | €3,241 | +€2,452 | +311% |
| Plant, machinery and equipment | 23 | €789 | €3,241 | +€2,452 | +311% |
| Current assets | 29/58 | €34,569 | €30,791 | -€3,778 | -10.9% |
| Amounts receivable within one year | 40/41 | €7,200 | €9,718 | +€2,518 | +35.0% |
| Trade receivables | 40 | €7,200 | €9,656 | +€2,456 | +34.1% |
| Other amounts receivable | 41 | - | €62 | +€62 | |
| Cash at bank and in hand | 54/58 | €27,369 | €21,074 | -€6,296 | -23.0% |
| Total equity and liabilities | 10/49 | €35,358 | €34,032 | -€1,326 | -3.7% |
| Equity | 10/15 | €14,794 | €16,919 | +€2,125 | +14.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,294 | €4,419 | +€2,125 | +92.6% |
| Amounts payable | 17/49 | €20,564 | €17,114 | -€3,450 | -16.8% |
| Amounts payable within one year | 42/48 | €20,564 | €17,114 | -€3,450 | -16.8% |
| Trade debts | 44 | €11,651 | €9,849 | -€1,802 | -15.5% |
| Suppliers | 440/4 | €11,651 | €9,849 | -€1,802 | -15.5% |
| Taxes, remuneration and social security | 45 | €8,863 | €7,219 | -€1,644 | -18.6% |
| Taxes | 450/3 | €8,863 | €7,219 | -€1,644 | -18.6% |
| Other amounts payable | 47/48 | €50 | €46 | -€4 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €202 | €967 | +€765 | +378% |
| Other operating charges | 640/8 | €159 | €167 | +€8 | +4.7% |
| Gross operating margin | 9900 | €17,705 | €5,107 | -€12,599 | -71.2% |
| Operating profit (loss) | 9901 | €17,344 | €3,973 | -€13,371 | -77.1% |
| Financial charges | 65/66B | €521 | €1,058 | +€537 | +103% |
| Recurring financial charges | 65 | €521 | €1,058 | +€537 | +103% |
| Profit (loss) for the period before taxes | 9903 | €16,823 | €2,915 | -€13,908 | -82.7% |
| Income taxes | 67/77 | €4,530 | €790 | -€3,739 | -82.6% |
| Profit (loss) for the period | 9904 | €12,294 | €2,125 | -€10,169 | -82.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,294 | €2,125 | -€10,169 | -82.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.