Vingt Vins: 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.
Vingt Vins
Largest movements
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Cash -€46,224
down €46,224 (-38.2%), from €120,854 to €74,630
mainly Contributions, distributions and other (-€57,000) and Net result for the year (-€22,253)
- Receivables within one year +€17,444
up €17,444 (+11.0%), from €159,269 to €176,713
of which Other amounts receivable: +€15,560
- Contributions -€57,000
down €57,000 (-16.5%), from €345,500 to €288,500
- Profit (loss) carried forward -€22,253
down €22,253, from €1,763 to -€20,490
- Gross operating margin -€29,591
down €29,591 (-10503.7%), from -€282 to -€29,873
- Taxes -€1,357
down €1,357, from €1,109 to -€249
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 | €348,189 | €270,303 | -€77,886 | -22.4% |
| Formation expenses | 20 | €240 | - | -€240 | |
| Fixed assets | 21/28 | €15,590 | €14,701 | -€889 | -5.7% |
| Intangible fixed assets | 21 | €31 | - | -€31 | |
| Tangible fixed assets | 22/27 | €15,559 | €14,701 | -€858 | -5.5% |
| Plant, machinery and equipment | 23 | €15,559 | €14,701 | -€858 | -5.5% |
| Current assets | 29/58 | €332,359 | €255,602 | -€76,757 | -23.1% |
| Stocks and contracts in progress | 3 | €2,236 | €1,489 | -€748 | -33.4% |
| Stocks | 30/36 | €2,236 | €1,489 | -€748 | -33.4% |
| Amounts receivable within one year | 40/41 | €159,269 | €176,713 | +€17,444 | +11.0% |
| Trade receivables | 40 | €0 | €1,884 | +€1,884 | |
| Other amounts receivable | 41 | €159,269 | €174,829 | +€15,560 | +9.8% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €120,854 | €74,630 | -€46,224 | -38.2% |
| Deferred charges and accrued income | 490/1 | - | €2,770 | +€2,770 | |
| Total equity and liabilities | 10/49 | €348,189 | €270,303 | -€77,886 | -22.4% |
| Equity | 10/15 | €347,263 | €268,010 | -€79,253 | -22.8% |
| Contributions | 10/11 | €345,500 | €288,500 | -€57,000 | -16.5% |
| Profit (loss) carried forward | 14 | €1,763 | -€20,490 | -€22,253 | |
| Amounts payable | 17/49 | €926 | €2,293 | +€1,367 | +147.6% |
| Amounts payable within one year | 42/48 | €926 | €2,293 | +€1,367 | +147.6% |
| Trade debts | 44 | €13 | €2,293 | +€2,280 | +17660.7% |
| Suppliers | 440/4 | €13 | €2,293 | +€2,280 | +17660.7% |
| Taxes, remuneration and social security | 45 | €913 | - | -€913 | |
| Taxes | 450/3 | €913 | - | -€913 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,348 | €1,129 | -€219 | -16.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€282 | -€29,873 | -€29,591 | -10503.7% |
| Operating profit (loss) | 9901 | -€2,017 | -€31,401 | -€29,384 | -1456.8% |
| Financial income | 75/76B | €8,810 | €9,038 | +€228 | +2.6% |
| Recurring financial income | 75 | €8,810 | €9,038 | +€228 | +2.6% |
| Financial charges | 65/66B | €150 | €138 | -€12 | -7.7% |
| Recurring financial charges | 65 | €150 | €138 | -€12 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €6,643 | -€22,501 | -€29,144 | |
| Income taxes | 67/77 | €1,109 | -€249 | -€1,357 | |
| Profit (loss) for the period | 9904 | €5,534 | -€22,253 | -€27,787 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,534 | -€22,253 | -€27,787 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.