VINEYARD TECHNICS 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.
VINEYARD TECHNICS CONSULTING
Largest movements
- Cash -€31,829
down €31,829 (-22.8%), from €139,424 to €107,595
mainly Contributions, distributions and other (-€100,000) and Debts after one year (-€9,670)
- Tangible fixed assets -€17,272
down €17,272 (-56.2%), from €30,726 to €13,454
- Receivables within one year -€10,110
down €10,110 (-33.0%), from €30,593 to €20,482
of which Other amounts receivable: -€6,546
- Reserves -€49,841
down €49,841 (-76.5%), from €65,115 to €15,275
- Debts after one year -€9,670
down €9,670 (-100.0%), from €9,670 to €0
- Tax, wage and social debts +€7,345
up €7,345 (+106.8%), from €6,878 to €14,223
- Current portion of long-term debt -€6,727
down €6,727 (-37.8%), from €17,773 to €11,046
- Gross operating margin -€16,794
down €16,794 (-16.9%), from €99,644 to €82,850
- Taxes -€2,117
down €2,117 (-12.7%), from €16,678 to €14,561
- Financial income +€1,819
up €1,819 (+464.9%), from €391 to €2,210
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.
Cash bridge derived
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 | €202,084 | €142,947 | -€59,138 | -29.3% |
| Fixed assets | 21/28 | €30,726 | €13,454 | -€17,272 | -56.2% |
| Tangible fixed assets | 22/27 | €30,726 | €13,454 | -€17,272 | -56.2% |
| Furniture and vehicles | 24 | €30,726 | €13,454 | -€17,272 | -56.2% |
| Current assets | 29/58 | €171,359 | €129,493 | -€41,866 | -24.4% |
| Amounts receivable within one year | 40/41 | €30,593 | €20,482 | -€10,110 | -33.0% |
| Trade receivables | 40 | €21,384 | €17,820 | -€3,564 | -16.7% |
| Other amounts receivable | 41 | €9,209 | €2,662 | -€6,546 | -71.1% |
| Cash at bank and in hand | 54/58 | €139,424 | €107,595 | -€31,829 | -22.8% |
| Deferred charges and accrued income | 490/1 | €1,342 | €1,416 | +€73 | +5.5% |
| Total equity and liabilities | 10/49 | €202,084 | €142,947 | -€59,138 | -29.3% |
| Equity | 10/15 | €65,215 | €15,375 | -€49,841 | -76.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €65,115 | €15,275 | -€49,841 | -76.5% |
| Distributable reserves | 133 | €65,115 | €15,275 | -€49,841 | -76.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €136,869 | €127,572 | -€9,297 | -6.8% |
| Amounts payable after more than one year | 17 | €9,670 | €0 | -€9,670 | -100.0% |
| Financial debts | 170/4 | €9,670 | €0 | -€9,670 | -100.0% |
| Amounts payable within one year | 42/48 | €125,669 | €126,060 | +€391 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €17,773 | €11,046 | -€6,727 | -37.8% |
| Trade debts | 44 | €1,018 | €211 | -€807 | -79.3% |
| Suppliers | 440/4 | €1,018 | €211 | -€807 | -79.3% |
| Taxes, remuneration and social security | 45 | €6,878 | €14,223 | +€7,345 | +106.8% |
| Taxes | 450/3 | €6,878 | €14,223 | +€7,345 | +106.8% |
| Other amounts payable | 47/48 | €100,000 | €100,580 | +€580 | +0.6% |
| Accrued charges and deferred income | 492/3 | €1,530 | €1,512 | -€18 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,293 | €19,330 | +€37 | +0.2% |
| Other operating charges | 640/8 | €442 | €539 | +€97 | +21.9% |
| Gross operating margin | 9900 | €99,644 | €82,850 | -€16,794 | -16.9% |
| Operating profit (loss) | 9901 | €79,908 | €62,980 | -€16,928 | -21.2% |
| Financial income | 75/76B | €391 | €2,210 | +€1,819 | +464.9% |
| Recurring financial income | 75 | €391 | €2,210 | +€1,819 | +464.9% |
| Financial charges | 65/66B | €648 | €470 | -€178 | -27.4% |
| Recurring financial charges | 65 | €648 | €470 | -€178 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €79,652 | €64,720 | -€14,932 | -18.7% |
| Income taxes | 67/77 | €16,678 | €14,561 | -€2,117 | -12.7% |
| Profit (loss) for the period | 9904 | €62,974 | €50,159 | -€12,815 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €62,974 | €50,159 | -€12,815 | -20.3% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.