Viniola: 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.
Viniola
Largest movements
- Stocks and contracts +€7,699
up €7,699 (+28.8%), from €26,774 to €34,473
- Receivables within one year +€6,897
up €6,897 (+143.5%), from €4,807 to €11,704
of which Trade receivables: +€6,026
- Cash -€4,079
down €4,079 (-38.7%), from €10,550 to €6,472
mainly Stocks and contracts (-€7,699) and Receivables within one year (-€6,897)
- Trade debts +€7,200
up €7,200 (+52.8%), from €13,623 to €20,823
- Profit (loss) carried forward +€6,493
up €6,493 (+54.9%), from -€11,836 to -€5,343
- Debts after one year -€2,500
down €2,500 (-25.0%), from €10,000 to €7,500
- Tax, wage and social debts -€1,031
down €1,031 (-28.8%), from €3,573 to €2,543
- Gross operating margin +€21,171
up €21,171, from -€11,350 to €9,821
- Staff costs +€2,476
up €2,476 (+921.2%), from €269 to €2,745
- Financial charges +€277
up €277 (+127.8%), from €217 to €494
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 | €42,132 | €52,780 | +€10,648 | +25.3% |
| Current assets | 29/58 | €42,132 | €52,780 | +€10,648 | +25.3% |
| Stocks and contracts in progress | 3 | €26,774 | €34,473 | +€7,699 | +28.8% |
| Stocks | 30/36 | €26,774 | €34,473 | +€7,699 | +28.8% |
| Amounts receivable within one year | 40/41 | €4,807 | €11,704 | +€6,897 | +143.5% |
| Trade receivables | 40 | €4,610 | €10,636 | +€6,026 | +130.7% |
| Other amounts receivable | 41 | €197 | €1,068 | +€871 | +442.0% |
| Cash at bank and in hand | 54/58 | €10,550 | €6,472 | -€4,079 | -38.7% |
| Deferred charges and accrued income | 490/1 | - | €132 | +€132 | |
| Total equity and liabilities | 10/49 | €42,132 | €52,780 | +€10,648 | +25.3% |
| Equity | 10/15 | €14,172 | €20,665 | +€6,493 | +45.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €6,007 | €6,007 | = | 0.0% |
| Distributable reserves | 133 | €6,007 | €6,007 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,836 | -€5,343 | +€6,493 | +54.9% |
| Amounts payable | 17/49 | €27,960 | €32,115 | +€4,155 | +14.9% |
| Amounts payable after more than one year | 17 | €10,000 | €7,500 | -€2,500 | -25.0% |
| Financial debts | 170/4 | €10,000 | €7,500 | -€2,500 | -25.0% |
| Amounts payable within one year | 42/48 | €17,960 | €24,615 | +€6,655 | +37.1% |
| Current portion of amounts payable after more than one year | 42 | €764 | €1,250 | +€486 | +63.6% |
| Trade debts | 44 | €13,623 | €20,823 | +€7,200 | +52.8% |
| Suppliers | 440/4 | €13,623 | €20,823 | +€7,200 | +52.8% |
| Taxes, remuneration and social security | 45 | €3,573 | €2,543 | -€1,031 | -28.8% |
| Taxes | 450/3 | €3,573 | €2,543 | -€1,031 | -28.8% |
| Non-recurring operating income | 76A | - | €1,613 | +€1,613 | |
| Remuneration, social security and pensions | 62 | €269 | €2,745 | +€2,476 | +921.2% |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Gross operating margin | 9900 | -€11,350 | €9,821 | +€21,171 | |
| Operating profit (loss) | 9901 | -€11,619 | €7,010 | +€18,630 | |
| Financial income | 75/76B | €0 | €76 | +€75 | +26875.0% |
| Recurring financial income | 75 | €0 | €76 | +€75 | +26875.0% |
| Financial charges | 65/66B | €217 | €494 | +€277 | +127.8% |
| Recurring financial charges | 65 | €217 | €494 | +€277 | +127.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,836 | €6,592 | +€18,428 | |
| Income taxes | 67/77 | - | €99 | +€99 | |
| Profit (loss) for the period | 9904 | -€11,836 | €6,493 | +€18,329 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,836 | €6,493 | +€18,329 |
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 11 October 2026 via checked.be.