VINIFIKA: 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.
VINIFIKA
Largest movements
- Cash -€12,891
down €12,891 (-51.8%), from €24,887 to €11,996
mainly Other debts (-€89,511) and Investment in fixed assets (net) (-€17,050)
- Tangible fixed assets +€7,459
up €7,459 (+43.5%), from €17,168 to €24,627
of which Furniture and vehicles: +€14,022
- Receivables within one year +€852
up €852 (+1,136%), from €75 to €927
of which Other amounts receivable: +€700
- Debts after one year +€100,000
new in 2024: €100,000
- Other debts -€89,511
down €89,511 (-95.6%), from €93,649 to €4,138
- Profit (loss) carried forward -€12,991
down €12,991 (-19.4%), from -€67,000 to -€79,992
- Trade debts -€4,014
down €4,014 (-41.8%), from €9,602 to €5,587
- Tax, wage and social debts +€1,649
up €1,649 (+105%), from €1,568 to €3,217
- Gross operating margin +€4,183
up €4,183 (+75.8%), from -€5,517 to -€1,334
- Other operating charges -€2,289
down €2,289 (-78.5%), from €2,916 to €628
- Depreciation -€1,885
down €1,885 (-16.4%), from €11,476 to €9,591
- Financial charges -€255
down €255 (-14.4%), from €1,772 to €1,517
- Financial income +€78
up €78 (+783,400%), from €0 to €78
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,938 | €54,070 | -€4,868 | -8.3% |
| Fixed assets | 21/28 | €17,868 | €25,327 | +€7,459 | +41.7% |
| Tangible fixed assets | 22/27 | €17,168 | €24,627 | +€7,459 | +43.5% |
| Plant, machinery and equipment | 23 | €9,221 | €3,057 | -€6,163 | -66.8% |
| Furniture and vehicles | 24 | €2,275 | €16,296 | +€14,022 | +616% |
| Other tangible fixed assets | 26 | €5,672 | €5,273 | -€399 | -7.0% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €41,070 | €28,743 | -€12,327 | -30.0% |
| Stocks and contracts in progress | 3 | €15,638 | €15,638 | = | 0.0% |
| Stocks | 30/36 | €15,638 | €15,638 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €75 | €927 | +€852 | +1,136% |
| Trade receivables | 40 | - | €152 | +€152 | |
| Other amounts receivable | 41 | €75 | €775 | +€700 | +933% |
| Cash at bank and in hand | 54/58 | €24,887 | €11,996 | -€12,891 | -51.8% |
| Deferred charges and accrued income | 490/1 | €470 | €183 | -€287 | -61.2% |
| Total equity and liabilities | 10/49 | €58,938 | €54,070 | -€4,868 | -8.3% |
| Equity | 10/15 | -€48,400 | -€61,392 | -€12,991 | -26.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,000 | -€79,992 | -€12,991 | -19.4% |
| Amounts payable | 17/49 | €107,338 | €115,462 | +€8,124 | +7.6% |
| Amounts payable after more than one year | 17 | - | €100,000 | +€100,000 | |
| Other amounts payable | 178/9 | - | €100,000 | +€100,000 | |
| Amounts payable within one year | 42/48 | €107,338 | €15,462 | -€91,876 | -85.6% |
| Trade debts | 44 | €9,602 | €5,587 | -€4,014 | -41.8% |
| Suppliers | 440/4 | €9,602 | €5,587 | -€4,014 | -41.8% |
| Advances received on contracts in progress | 46 | €2,520 | €2,520 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,568 | €3,217 | +€1,649 | +105% |
| Taxes | 450/3 | €1,568 | €3,217 | +€1,649 | +105% |
| Other amounts payable | 47/48 | €93,649 | €4,138 | -€89,511 | -95.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,476 | €9,591 | -€1,885 | -16.4% |
| Other operating charges | 640/8 | €2,916 | €628 | -€2,289 | -78.5% |
| Gross operating margin | 9900 | -€5,517 | -€1,334 | +€4,183 | +75.8% |
| Operating profit (loss) | 9901 | -€19,910 | -€11,553 | +€8,357 | +42.0% |
| Financial income | 75/76B | €0 | €78 | +€78 | +783,400% |
| Recurring financial income | 75 | €0 | €78 | +€78 | +783,400% |
| Financial charges | 65/66B | €1,772 | €1,517 | -€255 | -14.4% |
| Recurring financial charges | 65 | €1,772 | €1,517 | -€255 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | -€21,682 | -€12,991 | +€8,690 | +40.1% |
| Profit (loss) for the period | 9904 | -€21,682 | -€12,991 | +€8,690 | +40.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,682 | -€12,991 | +€8,690 | +40.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.