VINET TERRASSEMENT: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
VINET TERRASSEMENT
Largest movements
- Receivables within one year +€28,810
up €28,810 (+1,833%), from €1,572 to €30,382
of which Trade receivables: +€22,575
- Tangible fixed assets -€8,222
down €8,222 (-20.2%), from €40,662 to €32,441
of which Plant, machinery and equipment: -€9,059
- Stocks and contracts +€5,000
new in 2025: €5,000
- Deferred charges and accrued income +€3,619
new in 2025: €3,619
- Financial fixed assets +€1,200
new in 2025: €1,200
- Trade debts +€44,358
up €44,358 (+734%), from €6,042 to €50,401
- Profit (loss) carried forward -€15,230
down €15,230 (-90.1%), from €16,906 to €1,676
- Tax, wage and social debts +€11,868
up €11,868 (+186%), from €6,366 to €18,234
of which Taxes: +€9,368
- Other debts -€11,728
down €11,728 (-100%), from €11,728 to €0
- Gross operating margin -€19,119
down €19,119 (-61.8%), from €30,949 to €11,829
- Other operating charges +€8,555
new in 2025: €8,555
- Depreciation +€6,107
up €6,107 (+82.6%), from €7,394 to €13,501
- Taxes -€5,749
down €5,749 (-90.3%), from €6,366 to €616
- Financial charges +€4,106
up €4,106 (+1,451%), from €283 to €4,389
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,042 | €76,040 | +€29,998 | +65.2% |
| Fixed assets | 21/28 | €40,662 | €33,641 | -€7,022 | -17.3% |
| Tangible fixed assets | 22/27 | €40,662 | €32,441 | -€8,222 | -20.2% |
| Plant, machinery and equipment | 23 | €40,662 | €31,603 | -€9,059 | -22.3% |
| Furniture and vehicles | 24 | - | €837 | +€837 | |
| Financial fixed assets | 28 | - | €1,200 | +€1,200 | |
| Current assets | 29/58 | €5,380 | €42,399 | +€37,020 | +688% |
| Stocks and contracts in progress | 3 | - | €5,000 | +€5,000 | |
| Stocks | 30/36 | - | €5,000 | +€5,000 | |
| Amounts receivable within one year | 40/41 | €1,572 | €30,382 | +€28,810 | +1,833% |
| Trade receivables | 40 | - | €22,575 | +€22,575 | |
| Other amounts receivable | 41 | €1,572 | €7,808 | +€6,236 | +397% |
| Cash at bank and in hand | 54/58 | €3,808 | €3,398 | -€410 | -10.8% |
| Deferred charges and accrued income | 490/1 | - | €3,619 | +€3,619 | |
| Total equity and liabilities | 10/49 | €46,042 | €76,040 | +€29,998 | +65.2% |
| Equity | 10/15 | €21,906 | €6,676 | -€15,230 | -69.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,906 | €1,676 | -€15,230 | -90.1% |
| Amounts payable | 17/49 | €24,136 | €69,364 | +€45,229 | +187% |
| Amounts payable within one year | 42/48 | €24,136 | €68,635 | +€44,499 | +184% |
| Trade debts | 44 | €6,042 | €50,401 | +€44,358 | +734% |
| Suppliers | 440/4 | €6,042 | €50,401 | +€44,358 | +734% |
| Taxes, remuneration and social security | 45 | €6,366 | €18,234 | +€11,868 | +186% |
| Taxes | 450/3 | €6,366 | €15,734 | +€9,368 | +147% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €11,728 | €0 | -€11,728 | -100% |
| Accrued charges and deferred income | 492/3 | - | €729 | +€729 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,394 | €13,501 | +€6,107 | +82.6% |
| Other operating charges | 640/8 | - | €8,555 | +€8,555 | |
| Gross operating margin | 9900 | €30,949 | €11,829 | -€19,119 | -61.8% |
| Operating profit (loss) | 9901 | €23,555 | -€10,226 | -€33,781 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +9,700% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +9,700% |
| Financial charges | 65/66B | €283 | €4,389 | +€4,106 | +1,451% |
| Recurring financial charges | 65 | €283 | €4,389 | +€4,106 | +1,451% |
| Profit (loss) for the period before taxes | 9903 | €23,272 | -€14,614 | -€37,886 | |
| Income taxes | 67/77 | €6,366 | €616 | -€5,749 | -90.3% |
| Profit (loss) for the period | 9904 | €16,906 | -€15,230 | -€32,137 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,906 | -€15,230 | -€32,137 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.