VINI 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.
VINI SERVICE
Largest movements
- Receivables within one year -€13,526
down €13,526 (-44.0%), from €30,739 to €17,213
of which Trade receivables: -€12,952
- Tangible fixed assets -€13,456
down €13,456 (-94.6%), from €14,228 to €772
of which Leasing and similar rights: -€12,427
- Cash -€4,095
down €4,095 (-18.7%), from €21,919 to €17,824
mainly Net result for the year (-€13,629) and Debts after one year (-€7,688)
- Deferred charges and accrued income +€1,661
up €1,661 (+2,307%), from €72 to €1,733
- Reserves -€18,000
down €18,000 (-90.0%), from €20,000 to €2,000
of which Tax-exempt reserves: -€18,000
- Debts after one year -€7,688
no longer reported in 2025 (was €7,688)
- Tax, wage and social debts -€6,225
down €6,225 (-38.8%), from €16,032 to €9,807
of which Remuneration and social security: -€5,387
- Profit (loss) carried forward +€4,371
up €4,371 (+50.3%), from -€8,689 to -€4,318
- Current portion of long-term debt -€2,752
down €2,752 (-62.0%), from €4,442 to €1,690
- Gross operating margin -€20,522
down €20,522 (-62.7%), from €32,744 to €12,222
- Staff costs -€18,776
down €18,776 (-49.9%), from €37,614 to €18,838
- Depreciation -€4,455
down €4,455 (-81.2%), from €5,484 to €1,029
- Taxes +€579
up €579 (+378%), from €153 to €732
- Financial charges +€551
up €551 (+73.7%), from €748 to €1,299
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 | €66,958 | €37,542 | -€29,416 | -43.9% |
| Fixed assets | 21/28 | €14,228 | €772 | -€13,456 | -94.6% |
| Tangible fixed assets | 22/27 | €14,228 | €772 | -€13,456 | -94.6% |
| Plant, machinery and equipment | 23 | €1,801 | €772 | -€1,029 | -57.1% |
| Leasing and similar rights | 25 | €12,427 | - | -€12,427 | |
| Current assets | 29/58 | €52,730 | €36,770 | -€15,960 | -30.3% |
| Amounts receivable within one year | 40/41 | €30,739 | €17,213 | -€13,526 | -44.0% |
| Trade receivables | 40 | €25,892 | €12,940 | -€12,952 | -50.0% |
| Other amounts receivable | 41 | €4,847 | €4,273 | -€574 | -11.8% |
| Cash at bank and in hand | 54/58 | €21,919 | €17,824 | -€4,095 | -18.7% |
| Deferred charges and accrued income | 490/1 | €72 | €1,733 | +€1,661 | +2,307% |
| Total equity and liabilities | 10/49 | €66,958 | €37,542 | -€29,416 | -43.9% |
| Equity | 10/15 | €31,311 | €17,682 | -€13,629 | -43.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €2,000 | -€18,000 | -90.0% |
| Tax-exempt reserves | 132 | €18,000 | - | -€18,000 | |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,689 | -€4,318 | +€4,371 | +50.3% |
| Amounts payable | 17/49 | €35,647 | €19,860 | -€15,787 | -44.3% |
| Amounts payable after more than one year | 17 | €7,688 | - | -€7,688 | |
| Financial debts | 170/4 | €7,688 | - | -€7,688 | |
| Amounts payable within one year | 42/48 | €27,959 | €19,860 | -€8,099 | -29.0% |
| Current portion of amounts payable after more than one year | 42 | €4,442 | €1,690 | -€2,752 | -62.0% |
| Trade debts | 44 | €4,423 | €4,283 | -€140 | -3.2% |
| Suppliers | 440/4 | €4,423 | €4,283 | -€140 | -3.2% |
| Taxes, remuneration and social security | 45 | €16,032 | €9,807 | -€6,225 | -38.8% |
| Taxes | 450/3 | €5,894 | €5,056 | -€838 | -14.2% |
| Remuneration and social security | 454/9 | €10,138 | €4,751 | -€5,387 | -53.1% |
| Other amounts payable | 47/48 | €3,062 | €4,080 | +€1,018 | +33.2% |
| Remuneration, social security and pensions | 62 | €37,614 | €18,838 | -€18,776 | -49.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,484 | €1,029 | -€4,455 | -81.2% |
| Other operating charges | 640/8 | €2,309 | €2,217 | -€92 | -4.0% |
| Non-recurring operating charges | 66A | - | €1,761 | +€1,761 | |
| Gross operating margin | 9900 | €32,744 | €12,222 | -€20,522 | -62.7% |
| Operating profit (loss) | 9901 | -€12,663 | -€11,623 | +€1,040 | +8.2% |
| Financial income | 75/76B | €2 | €25 | +€23 | +1,150% |
| Recurring financial income | 75 | €2 | €25 | +€23 | +1,150% |
| Financial charges | 65/66B | €748 | €1,299 | +€551 | +73.7% |
| Recurring financial charges | 65 | €748 | €1,299 | +€551 | +73.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,409 | -€12,897 | +€512 | +3.8% |
| Income taxes | 67/77 | €153 | €732 | +€579 | +378% |
| Profit (loss) for the period | 9904 | -€13,562 | -€13,629 | -€67 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,562 | -€13,629 | -€67 | -0.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.