VINBAR: 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.
VINBAR
Largest movements
- Tangible fixed assets +€16,133
up €16,133 (+9.0%), from €178,268 to €194,401
of which Land and buildings: +€17,555
- Stocks and contracts -€10,631
down €10,631 (-8.4%), from €126,498 to €115,867
- Cash -€4,193
down €4,193 (-50.7%), from €8,269 to €4,076
mainly Contributions, distributions and other (-€40,000) and Current portion of long-term debt (-€27,202)
- Current portion of long-term debt -€27,202
no longer reported in 2023 (was €27,202)
- Trade debts -€13,985
down €13,985 (-27.1%), from €51,662 to €37,677
- Debts after one year +€12,181
up €12,181 (+102.8%), from €11,845 to €24,026
- Short-term financial debts +€10,019
up €10,019 (+104.5%), from €9,584 to €19,603
- Other debts +€8,692
up €8,692 (+27.8%), from €31,308 to €40,000
- Taxes +€9,871
new in 2023: €9,871
- Gross operating margin +€7,212
up €7,212 (+10.5%), from €68,505 to €75,717
- Financial charges -€6,715
down €6,715 (-70.3%), from €9,546 to €2,831
- Financial income -€4,587
no longer reported in 2023 (was €4,587)
of which Financial income: -€4,587
- Staff costs -€3,399
down €3,399 (-61.6%), from €5,514 to €2,115
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.
Cash bridge derived
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 | €357,640 | €355,962 | -€1,678 | -0.5% |
| Fixed assets | 21/28 | €186,455 | €199,858 | +€13,403 | +7.2% |
| Intangible fixed assets | 21 | €8,187 | €5,457 | -€2,730 | -33.3% |
| Tangible fixed assets | 22/27 | €178,268 | €194,401 | +€16,133 | +9.0% |
| Land and buildings | 22 | €175,254 | €192,809 | +€17,555 | +10.0% |
| Furniture and vehicles | 24 | €3,014 | €1,592 | -€1,422 | -47.2% |
| Current assets | 29/58 | €171,185 | €156,104 | -€15,081 | -8.8% |
| Stocks and contracts in progress | 3 | €126,498 | €115,867 | -€10,631 | -8.4% |
| Stocks | 30/36 | €126,498 | €115,867 | -€10,631 | -8.4% |
| Amounts receivable within one year | 40/41 | €35,038 | €34,781 | -€257 | -0.7% |
| Trade receivables | 40 | €33,250 | €34,043 | +€793 | +2.4% |
| Other amounts receivable | 41 | €1,788 | €738 | -€1,050 | -58.7% |
| Cash at bank and in hand | 54/58 | €8,269 | €4,076 | -€4,193 | -50.7% |
| Deferred charges and accrued income | 490/1 | €1,380 | €1,380 | = | 0.0% |
| Total equity and liabilities | 10/49 | €357,640 | €355,962 | -€1,678 | -0.5% |
| Equity | 10/15 | €213,379 | €220,039 | +€6,660 | +3.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,550 | - | -€18,550 | |
| Uncalled capital | 101 | €6,150 | - | -€6,150 | |
| Reserves | 13 | €200,979 | €207,639 | +€6,660 | +3.3% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | - | -€1,855 | |
| Reserves not available under the articles | 1311 | - | €1,855 | +€1,855 | |
| Tax-exempt reserves | 132 | €19,356 | €19,356 | = | 0.0% |
| Distributable reserves | 133 | €179,768 | €186,428 | +€6,660 | +3.7% |
| Amounts payable | 17/49 | €144,261 | €135,923 | -€8,338 | -5.8% |
| Amounts payable after more than one year | 17 | €11,845 | €24,026 | +€12,181 | +102.8% |
| Financial debts | 170/4 | €11,845 | €24,026 | +€12,181 | +102.8% |
| Amounts payable within one year | 42/48 | €132,416 | €111,663 | -€20,753 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €27,202 | - | -€27,202 | |
| Financial debts | 43 | €9,584 | €19,603 | +€10,019 | +104.5% |
| Credit institutions | 430/8 | €9,584 | €19,603 | +€10,019 | +104.5% |
| Trade debts | 44 | €51,662 | €37,677 | -€13,985 | -27.1% |
| Suppliers | 440/4 | €51,662 | €37,677 | -€13,985 | -27.1% |
| Taxes, remuneration and social security | 45 | €12,660 | €14,383 | +€1,723 | +13.6% |
| Taxes | 450/3 | €12,660 | €14,383 | +€1,723 | +13.6% |
| Other amounts payable | 47/48 | €31,308 | €40,000 | +€8,692 | +27.8% |
| Accrued charges and deferred income | 492/3 | - | €234 | +€234 | |
| Remuneration, social security and pensions | 62 | €5,514 | €2,115 | -€3,399 | -61.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,394 | €13,354 | +€960 | +7.7% |
| Other operating charges | 640/8 | €2,145 | €886 | -€1,259 | -58.7% |
| Gross operating margin | 9900 | €68,505 | €75,717 | +€7,212 | +10.5% |
| Operating profit (loss) | 9901 | €48,452 | €59,362 | +€10,910 | +22.5% |
| Financial income | 75/76B | €4,587 | - | -€4,587 | |
| Recurring financial income | 75 | €4,587 | - | -€4,587 | |
| Non-recurring financial income | 76B | €4,587 | - | -€4,587 | |
| Financial charges | 65/66B | €9,546 | €2,831 | -€6,715 | -70.3% |
| Recurring financial charges | 65 | €9,546 | €2,831 | -€6,715 | -70.3% |
| Profit (loss) for the period before taxes | 9903 | €43,493 | €56,531 | +€13,038 | +30.0% |
| Income taxes | 67/77 | - | €9,871 | +€9,871 | |
| Profit (loss) for the period | 9904 | €43,493 | €46,660 | +€3,167 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,493 | €46,660 | +€3,167 | +7.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.