VINICOM: 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.
VINICOM
Largest movements
- Stocks and contracts -€29,015
down €29,015 (-21.1%), from €137,281 to €108,266
- Cash +€20,855
up €20,855 (+534.8%), from €3,900 to €24,754
mainly Stocks and contracts (+€29,015) and Tax, wage and social debts (+€5,425)
- Receivables within one year +€1,552
up €1,552 (+153.5%), from €1,011 to €2,563
of which Trade receivables: +€1,872
- Other debts -€18,615
down €18,615 (-69.9%), from €26,636 to €8,021
- Tax, wage and social debts +€5,425
up €5,425, from €0 to €5,425
of which Taxes: +€5,425
- Trade debts +€3,007
up €3,007 (+6701.0%), from €45 to €3,052
- Accrued charges and deferred income +€2,750
up €2,750 (+275.0%), from €1,000 to €3,750
- Gross operating margin +€5,988
up €5,988, from -€1,542 to €4,447
- Financial charges +€2,507
up €2,507 (+571.2%), from €439 to €2,945
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 | €142,192 | €135,584 | -€6,608 | -4.6% |
| Current assets | 29/58 | €142,192 | €135,584 | -€6,608 | -4.6% |
| Stocks and contracts in progress | 3 | €137,281 | €108,266 | -€29,015 | -21.1% |
| Stocks | 30/36 | €137,281 | €108,266 | -€29,015 | -21.1% |
| Amounts receivable within one year | 40/41 | €1,011 | €2,563 | +€1,552 | +153.5% |
| Trade receivables | 40 | €691 | €2,563 | +€1,872 | +270.9% |
| Other amounts receivable | 41 | €320 | €0 | -€320 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,900 | €24,754 | +€20,855 | +534.8% |
| Total equity and liabilities | 10/49 | €142,192 | €135,584 | -€6,608 | -4.6% |
| Equity | 10/15 | €59,511 | €60,336 | +€825 | +1.4% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | €3,100 | €3,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,411 | €26,236 | +€825 | +3.2% |
| Amounts payable | 17/49 | €82,681 | €75,248 | -€7,433 | -9.0% |
| Amounts payable after more than one year | 17 | €55,000 | €55,000 | = | 0.0% |
| Financial debts | 170/4 | €55,000 | €55,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,681 | €16,498 | -€10,183 | -38.2% |
| Trade debts | 44 | €45 | €3,052 | +€3,007 | +6701.0% |
| Suppliers | 440/4 | €45 | €3,052 | +€3,007 | +6701.0% |
| Taxes, remuneration and social security | 45 | €0 | €5,425 | +€5,425 | |
| Taxes | 450/3 | - | €5,425 | +€5,425 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €26,636 | €8,021 | -€18,615 | -69.9% |
| Accrued charges and deferred income | 492/3 | €1,000 | €3,750 | +€2,750 | +275.0% |
| Other operating charges | 640/8 | €686 | €705 | +€20 | +2.9% |
| Gross operating margin | 9900 | -€1,542 | €4,447 | +€5,988 | |
| Operating profit (loss) | 9901 | -€2,227 | €3,741 | +€5,968 | |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €439 | €2,945 | +€2,507 | +571.2% |
| Recurring financial charges | 65 | €439 | €2,945 | +€2,507 | +571.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,666 | €825 | +€3,491 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€2,666 | €825 | +€3,491 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,666 | €825 | +€3,491 |
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 9 October 2026 via checked.be.