VINILAS: 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.
VINILAS
Largest movements
- Cash +€33,055
up €33,055 (+234%), from €14,120 to €47,175
mainly Net result for the year (+€20,649) and Accrued charges and deferred income (+€8,969)
- Tangible fixed assets +€4,749
up €4,749 (+640%), from €742 to €5,491
of which Furniture and vehicles: +€4,210
- Receivables within one year +€3,993
up €3,993 (+1,817%), from €220 to €4,212
of which Trade receivables: +€3,599
- Deferred charges and accrued income -€3,992
no longer reported in 2025 (was €3,992)
- Stocks and contracts -€1,063
down €1,063 (-11.1%), from €9,542 to €8,479
- Profit (loss) carried forward +€20,649
up €20,649 (+212%), from €9,734 to €30,383
- Accrued charges and deferred income +€8,969
up €8,969 (+3,481%), from €258 to €9,227
- Tax, wage and social debts +€6,157
up €6,157 (+93.6%), from €6,580 to €12,737
of which Remuneration and social security: +€3,283
- Other debts +€5,847
up €5,847 (+270%), from €2,163 to €8,010
- Trade debts -€4,880
no longer reported in 2025 (was €4,880)
- Gross operating margin +€82,586
up €82,586 (+450%), from €18,343 to €100,929
- Staff costs +€65,491
up €65,491 (+1,073%), from €6,101 to €71,592
- Taxes +€3,174
up €3,174 (+129%), from €2,462 to €5,636
- Other operating charges +€2,313
new in 2025: €2,313
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 | €28,615 | €65,357 | +€36,742 | +128% |
| Fixed assets | 21/28 | €742 | €5,491 | +€4,749 | +640% |
| Tangible fixed assets | 22/27 | €742 | €5,491 | +€4,749 | +640% |
| Plant, machinery and equipment | 23 | €742 | €1,281 | +€539 | +72.6% |
| Furniture and vehicles | 24 | - | €4,210 | +€4,210 | |
| Current assets | 29/58 | €27,873 | €59,866 | +€31,993 | +115% |
| Stocks and contracts in progress | 3 | €9,542 | €8,479 | -€1,063 | -11.1% |
| Stocks | 30/36 | €9,542 | €8,479 | -€1,063 | -11.1% |
| Amounts receivable within one year | 40/41 | €220 | €4,212 | +€3,993 | +1,817% |
| Trade receivables | 40 | - | €3,599 | +€3,599 | |
| Other amounts receivable | 41 | €220 | €613 | +€393 | +179% |
| Cash at bank and in hand | 54/58 | €14,120 | €47,175 | +€33,055 | +234% |
| Deferred charges and accrued income | 490/1 | €3,992 | - | -€3,992 | |
| Total equity and liabilities | 10/49 | €28,615 | €65,357 | +€36,742 | +128% |
| Equity | 10/15 | €14,734 | €35,383 | +€20,649 | +140% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,734 | €30,383 | +€20,649 | +212% |
| Amounts payable | 17/49 | €13,881 | €29,974 | +€16,093 | +116% |
| Amounts payable within one year | 42/48 | €13,624 | €20,748 | +€7,124 | +52.3% |
| Trade debts | 44 | €4,880 | - | -€4,880 | |
| Suppliers | 440/4 | €4,880 | - | -€4,880 | |
| Taxes, remuneration and social security | 45 | €6,580 | €12,737 | +€6,157 | +93.6% |
| Taxes | 450/3 | €3,225 | €6,099 | +€2,874 | +89.1% |
| Remuneration and social security | 454/9 | €3,355 | €6,638 | +€3,283 | +97.8% |
| Other amounts payable | 47/48 | €2,163 | €8,010 | +€5,847 | +270% |
| Accrued charges and deferred income | 492/3 | €258 | €9,227 | +€8,969 | +3,481% |
| Remuneration, social security and pensions | 62 | €6,101 | €71,592 | +€65,491 | +1,073% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68 | €1,040 | +€972 | +1,428% |
| Other operating charges | 640/8 | - | €2,313 | +€2,313 | |
| Gross operating margin | 9900 | €18,343 | €100,929 | +€82,586 | +450% |
| Operating profit (loss) | 9901 | €12,174 | €25,984 | +€13,810 | +113% |
| Financial income | 75/76B | €35 | €966 | +€932 | +2,683% |
| Recurring financial income | 75 | €35 | €14 | -€20 | -59.0% |
| Non-recurring financial income | 76B | - | €952 | +€952 | |
| Financial charges | 65/66B | €13 | €666 | +€653 | +4,949% |
| Recurring financial charges | 65 | €13 | €666 | +€653 | +4,949% |
| Profit (loss) for the period before taxes | 9903 | €12,196 | €26,285 | +€14,089 | +116% |
| Income taxes | 67/77 | €2,462 | €5,636 | +€3,174 | +129% |
| Profit (loss) for the period | 9904 | €9,734 | €20,649 | +€10,915 | +112% |
| Profit (loss) for the period to be appropriated | 9905 | €9,734 | €20,649 | +€10,915 | +112% |
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 30 October 2026 via checked.be.