VINCK KRIS: 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.
VINCK KRIS
Largest movements
- Tangible fixed assets +€107,992
up €107,992 (+39.7%), from €271,852 to €379,843
of which Furniture and vehicles: +€122,723
- Cash -€36,299
down €36,299 (-34.1%), from €106,319 to €70,020
- Receivables within one year +€24,601
up €24,601 (+23.5%), from €104,472 to €129,073
of which Trade receivables: +€26,171
- Reserves +€60,858
up €60,858 (+14.3%), from €424,525 to €485,383
of which Distributable reserves: +€62,718
- Debts after one year +€21,683
new in 2025: €21,683
- Current portion of long-term debt +€13,388
up €13,388 (+114%), from €11,757 to €25,144
- Other debts +€7,151
up €7,151 (+1,458%), from €490 to €7,642
- Trade debts -€7,131
down €7,131 (-28.9%), from €24,693 to €17,562
- Gross operating margin +€40,443
up €40,443 (+128%), from €31,701 to €72,144
- Depreciation +€23,336
up €23,336 (+196%), from €11,923 to €35,258
- Staff costs +€4,085
new in 2025: €4,085
- Taxes +€3,710
up €3,710 (+64.4%), from €5,760 to €9,470
- Financial income +€2,452
up €2,452 (+1,675%), from €146 to €2,598
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €487,384 | €585,674 | +€98,290 | +20.2% |
| Fixed assets | 21/28 | €271,852 | €379,843 | +€107,992 | +39.7% |
| Tangible fixed assets | 22/27 | €271,852 | €379,843 | +€107,992 | +39.7% |
| Land and buildings | 22 | €263,937 | €250,186 | -€13,752 | -5.2% |
| Plant, machinery and equipment | 23 | €1,897 | €917 | -€979 | -51.6% |
| Furniture and vehicles | 24 | €6,018 | €128,741 | +€122,723 | +2,039% |
| Current assets | 29/58 | €215,533 | €205,831 | -€9,702 | -4.5% |
| Stocks and contracts in progress | 3 | €3,180 | €3,180 | = | 0.0% |
| Stocks | 30/36 | €3,180 | €3,180 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €104,472 | €129,073 | +€24,601 | +23.5% |
| Trade receivables | 40 | €94,074 | €120,245 | +€26,171 | +27.8% |
| Other amounts receivable | 41 | €10,398 | €8,828 | -€1,569 | -15.1% |
| Cash at bank and in hand | 54/58 | €106,319 | €70,020 | -€36,299 | -34.1% |
| Deferred charges and accrued income | 490/1 | €1,563 | €3,558 | +€1,996 | +128% |
| Total equity and liabilities | 10/49 | €487,384 | €585,674 | +€98,290 | +20.2% |
| Equity | 10/15 | €443,125 | €503,983 | +€60,858 | +13.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €424,525 | €485,383 | +€60,858 | +14.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €422,665 | €485,383 | +€62,718 | +14.8% |
| Amounts payable | 17/49 | €44,260 | €81,692 | +€37,432 | +84.6% |
| Amounts payable after more than one year | 17 | - | €21,683 | +€21,683 | |
| Financial debts | 170/4 | - | €21,683 | +€21,683 | |
| Amounts payable within one year | 42/48 | €44,260 | €60,009 | +€15,749 | +35.6% |
| Current portion of amounts payable after more than one year | 42 | €11,757 | €25,144 | +€13,388 | +114% |
| Trade debts | 44 | €24,693 | €17,562 | -€7,131 | -28.9% |
| Suppliers | 440/4 | €24,693 | €17,562 | -€7,131 | -28.9% |
| Taxes, remuneration and social security | 45 | €7,319 | €9,660 | +€2,341 | +32.0% |
| Taxes | 450/3 | €7,205 | €9,660 | +€2,455 | +34.1% |
| Remuneration and social security | 454/9 | €114 | - | -€114 | |
| Other amounts payable | 47/48 | €490 | €7,642 | +€7,151 | +1,458% |
| Non-recurring operating income | 76A | €3,620 | - | -€3,620 | |
| Remuneration, social security and pensions | 62 | - | €4,085 | +€4,085 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,923 | €35,258 | +€23,336 | +196% |
| Other operating charges | 640/8 | €1,194 | €2,955 | +€1,761 | +148% |
| Gross operating margin | 9900 | €31,701 | €72,144 | +€40,443 | +128% |
| Operating profit (loss) | 9901 | €18,585 | €29,846 | +€11,261 | +60.6% |
| Financial income | 75/76B | €146 | €2,598 | +€2,452 | +1,675% |
| Recurring financial income | 75 | €146 | €2,598 | +€2,452 | +1,675% |
| Financial charges | 65/66B | €1,026 | €2,400 | +€1,375 | +134% |
| Recurring financial charges | 65 | €1,026 | €2,400 | +€1,375 | +134% |
| Profit (loss) for the period before taxes | 9903 | €17,706 | €30,044 | +€12,338 | +69.7% |
| Income taxes | 67/77 | €5,760 | €9,470 | +€3,710 | +64.4% |
| Profit (loss) for the period | 9904 | €11,946 | €20,573 | +€8,628 | +72.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,946 | €20,573 | +€8,628 | +72.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.