VINI PER AMICI: 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.
VINI PER AMICI
Largest movements
- Stocks and contracts +€6,880
up €6,880 (+14.3%), from €48,205 to €55,086
- Receivables within one year +€5,929
up €5,929 (+39.4%), from €15,046 to €20,974
- Cash +€4,175
up €4,175 (+13.9%), from €29,969 to €34,144
mainly Other debts (+€11,320) and Tax, wage and social debts (+€2,805)
- Tangible fixed assets -€1,847
down €1,847 (-12.0%), from €15,439 to €13,592
of which Plant, machinery and equipment: -€1,847
- Other debts +€11,320
up €11,320 (+35.2%), from €32,134 to €43,455
- Tax, wage and social debts +€2,805
up €2,805 (+23.7%), from €11,833 to €14,638
- Reserves +€2,156
up €2,156 (+9.9%), from €21,866 to €24,022
- Gross operating margin -€1,672
down €1,672 (-16.7%), from €10,029 to €8,358
- Taxes +€425
up €425 (+18.1%), from €2,353 to €2,779
- Depreciation +€105
up €105 (+6.0%), from €1,742 to €1,847
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 | €109,159 | €124,296 | +€15,138 | +13.9% |
| Fixed assets | 21/28 | €15,939 | €14,092 | -€1,847 | -11.6% |
| Tangible fixed assets | 22/27 | €15,439 | €13,592 | -€1,847 | -12.0% |
| Plant, machinery and equipment | 23 | €6,239 | €4,392 | -€1,847 | -29.6% |
| Other tangible fixed assets | 26 | €9,200 | €9,200 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €93,220 | €110,204 | +€16,984 | +18.2% |
| Stocks and contracts in progress | 3 | €48,205 | €55,086 | +€6,880 | +14.3% |
| Stocks | 30/36 | €48,205 | €55,086 | +€6,880 | +14.3% |
| Amounts receivable within one year | 40/41 | €15,046 | €20,974 | +€5,929 | +39.4% |
| Trade receivables | 40 | €15,046 | €20,974 | +€5,929 | +39.4% |
| Cash at bank and in hand | 54/58 | €29,969 | €34,144 | +€4,175 | +13.9% |
| Total equity and liabilities | 10/49 | €109,159 | €124,296 | +€15,138 | +13.9% |
| Equity | 10/15 | €41,866 | €44,022 | +€2,156 | +5.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €21,866 | €24,022 | +€2,156 | +9.9% |
| Distributable reserves | 133 | €21,866 | €24,022 | +€2,156 | +9.9% |
| Amounts payable | 17/49 | €67,292 | €80,274 | +€12,982 | +19.3% |
| Amounts payable after more than one year | 17 | €22,000 | €22,000 | = | 0.0% |
| Financial debts | 170/4 | €22,000 | €22,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €45,292 | €58,274 | +€12,982 | +28.7% |
| Trade debts | 44 | €1,325 | €181 | -€1,143 | -86.3% |
| Suppliers | 440/4 | €1,325 | €181 | -€1,143 | -86.3% |
| Taxes, remuneration and social security | 45 | €11,833 | €14,638 | +€2,805 | +23.7% |
| Taxes | 450/3 | €11,833 | €14,638 | +€2,805 | +23.7% |
| Other amounts payable | 47/48 | €32,134 | €43,455 | +€11,320 | +35.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,742 | €1,847 | +€105 | +6.0% |
| Other operating charges | 640/8 | €502 | €601 | +€98 | +19.6% |
| Gross operating margin | 9900 | €10,029 | €8,358 | -€1,672 | -16.7% |
| Operating profit (loss) | 9901 | €7,785 | €5,910 | -€1,875 | -24.1% |
| Financial income | 75/76B | €58 | - | -€58 | |
| Recurring financial income | 75 | €58 | - | -€58 | |
| Financial charges | 65/66B | €981 | €976 | -€5 | -0.5% |
| Recurring financial charges | 65 | €981 | €976 | -€5 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €6,862 | €4,934 | -€1,928 | -28.1% |
| Income taxes | 67/77 | €2,353 | €2,779 | +€425 | +18.1% |
| Profit (loss) for the period | 9904 | €4,509 | €2,156 | -€2,353 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,509 | €2,156 | -€2,353 | -52.2% |
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 18 October 2026 via checked.be.