Vineyard Consultancy Service: 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.
Vineyard Consultancy Service
Largest movements
- Cash -€42,588
down €42,588 (-73.1%), from €58,224 to €15,636
mainly Receivables within one year (-€26,551) and Contributions, distributions and other (-€23,529)
- Receivables within one year +€26,551
up €26,551 (+195%), from €13,614 to €40,165
of which Trade receivables: +€25,168
- Tangible fixed assets -€4,709
down €4,709 (-48.6%), from €9,695 to €4,987
of which Furniture and vehicles: -€4,117
- Trade debts -€9,197
down €9,197 (-45.5%), from €20,227 to €11,030
- Reserves -€6,140
down €6,140 (-17.2%), from €35,684 to €29,544
- Tax, wage and social debts -€4,339
down €4,339 (-18.1%), from €23,971 to €19,632
of which Taxes: -€4,339
- Other debts -€934
down €934 (-100%), from €934 to €0
- Gross operating margin -€39,304
down €39,304 (-54.8%), from €71,770 to €32,467
- Taxes -€2,402
down €2,402 (-24.8%), from €9,697 to €7,295
- Financial charges +€1,756
up €1,756 (+531%), from €331 to €2,086
- Depreciation +€1,271
up €1,271 (+37.0%), from €3,438 to €4,709
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 | €83,816 | €63,206 | -€20,610 | -24.6% |
| Fixed assets | 21/28 | €9,695 | €4,987 | -€4,709 | -48.6% |
| Tangible fixed assets | 22/27 | €9,695 | €4,987 | -€4,709 | -48.6% |
| Plant, machinery and equipment | 23 | €1,177 | €585 | -€591 | -50.3% |
| Furniture and vehicles | 24 | €8,518 | €4,401 | -€4,117 | -48.3% |
| Current assets | 29/58 | €74,121 | €58,220 | -€15,901 | -21.5% |
| Amounts receivable within one year | 40/41 | €13,614 | €40,165 | +€26,551 | +195% |
| Trade receivables | 40 | €13,552 | €38,720 | +€25,168 | +186% |
| Other amounts receivable | 41 | €62 | €1,445 | +€1,383 | +2,228% |
| Cash at bank and in hand | 54/58 | €58,224 | €15,636 | -€42,588 | -73.1% |
| Deferred charges and accrued income | 490/1 | €2,283 | €2,419 | +€136 | +6.0% |
| Total equity and liabilities | 10/49 | €83,816 | €63,206 | -€20,610 | -24.6% |
| Equity | 10/15 | €38,684 | €32,544 | -€6,140 | -15.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €35,684 | €29,544 | -€6,140 | -17.2% |
| Distributable reserves | 133 | €35,684 | €29,544 | -€6,140 | -17.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €45,132 | €30,662 | -€14,470 | -32.1% |
| Amounts payable within one year | 42/48 | €45,132 | €30,662 | -€14,470 | -32.1% |
| Trade debts | 44 | €20,227 | €11,030 | -€9,197 | -45.5% |
| Suppliers | 440/4 | €20,227 | €11,030 | -€9,197 | -45.5% |
| Taxes, remuneration and social security | 45 | €23,971 | €19,632 | -€4,339 | -18.1% |
| Taxes | 450/3 | €23,971 | €19,632 | -€4,339 | -18.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €934 | €0 | -€934 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,438 | €4,709 | +€1,271 | +37.0% |
| Other operating charges | 640/8 | €938 | €987 | +€49 | +5.2% |
| Gross operating margin | 9900 | €71,770 | €32,467 | -€39,304 | -54.8% |
| Operating profit (loss) | 9901 | €67,394 | €26,771 | -€40,623 | -60.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €331 | €2,086 | +€1,756 | +531% |
| Recurring financial charges | 65 | €331 | €2,086 | +€1,756 | +531% |
| Profit (loss) for the period before taxes | 9903 | €67,064 | €24,685 | -€42,379 | -63.2% |
| Income taxes | 67/77 | €9,697 | €7,295 | -€2,402 | -24.8% |
| Profit (loss) for the period | 9904 | €57,367 | €17,390 | -€39,977 | -69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,367 | €17,390 | -€39,977 | -69.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.