VINIAS: 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.
VINIAS
Largest movements
- Tangible fixed assets -€3,075
down €3,075 (-2.2%), from €139,430 to €136,355
- Profit (loss) carried forward -€3,390
down €3,390 (-15.6%), from €21,715 to €18,326
- Gross operating margin -€13,937
down €13,937, from €13,546 to -€391
- Other operating charges -€1,546
down €1,546 (-48.5%), from €3,184 to €1,639
- Financial income +€146
up €146 (+9.3%), from €1,568 to €1,714
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €253,714 | €250,715 | -€2,999 | -1.2% |
| Fixed assets | 21/28 | €139,430 | €136,355 | -€3,075 | -2.2% |
| Tangible fixed assets | 22/27 | €139,430 | €136,355 | -€3,075 | -2.2% |
| Land and buildings | 22 | €139,430 | €136,355 | -€3,075 | -2.2% |
| Current assets | 29/58 | €114,284 | €114,360 | +€76 | +0.1% |
| Amounts receivable within one year | 40/41 | €114,284 | €114,360 | +€76 | +0.1% |
| Other amounts receivable | 41 | €114,284 | €114,360 | +€76 | +0.1% |
| Total equity and liabilities | 10/49 | €253,714 | €250,715 | -€2,999 | -1.2% |
| Equity | 10/15 | €243,467 | €240,078 | -€3,390 | -1.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €121,752 | €121,752 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,752 | €21,752 | = | 0.0% |
| Distributable reserves | 133 | €90,000 | €90,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,715 | €18,326 | -€3,390 | -15.6% |
| Amounts payable | 17/49 | €10,247 | €10,637 | +€391 | +3.8% |
| Amounts payable within one year | 42/48 | €10,247 | €10,637 | +€391 | +3.8% |
| Trade debts | 44 | €10,247 | €10,637 | +€391 | +3.8% |
| Suppliers | 440/4 | €10,247 | €10,637 | +€391 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,075 | €3,075 | = | 0.0% |
| Other operating charges | 640/8 | €3,184 | €1,639 | -€1,546 | -48.5% |
| Gross operating margin | 9900 | €13,546 | -€391 | -€13,937 | |
| Operating profit (loss) | 9901 | €7,287 | -€5,104 | -€12,391 | |
| Financial income | 75/76B | €1,568 | €1,714 | +€146 | +9.3% |
| Recurring financial income | 75 | €1,568 | €1,714 | +€146 | +9.3% |
| Financial charges | 65/66B | €40 | - | -€40 | |
| Recurring financial charges | 65 | €40 | - | -€40 | |
| Profit (loss) for the period before taxes | 9903 | €8,815 | -€3,390 | -€12,205 | |
| Profit (loss) for the period | 9904 | €8,815 | -€3,390 | -€12,205 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,815 | -€3,390 | -€12,205 |
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 16 October 2026 via checked.be.