VINIORUM: 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.
VINIORUM
Largest movements
- Receivables within one year +€155,525
up €155,525 (+296.8%), from €52,403 to €207,928
- Stocks and contracts -€23,491
down €23,491 (-23.1%), from €101,758 to €78,267
- Cash +€4,090
up €4,090 (+18.3%), from €22,344 to €26,433
mainly Advances received (+€172,630) and Trade debts (+€26,598)
- Advances received +€172,630
up €172,630 (+9775.9%), from €1,766 to €174,395
- Tax, wage and social debts -€54,404
down €54,404 (-74.1%), from €73,409 to €19,005
- Trade debts +€26,598
up €26,598 (+30.7%), from €86,623 to €113,220
- Other debts -€4,917
down €4,917 (-21.0%), from €23,395 to €18,478
- Profit (loss) carried forward -€3,783
down €3,783 (-27.6%), from -€13,688 to -€17,470
- Financial charges -€8,025
no longer reported in 2024 (was €8,025)
- Gross operating margin +€6,594
up €6,594 (+44.5%), from -€14,824 to -€8,231
- Financial income +€5,392
new in 2024: €5,392
- Taxes -€960
down €960 (-69.4%), from €1,384 to €424
- Other operating charges +€372
up €372 (+250.0%), from €149 to €521
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.
Cash bridge derived
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 | €176,505 | €312,628 | +€136,124 | +77.1% |
| Current assets | 29/58 | €176,505 | €312,628 | +€136,124 | +77.1% |
| Stocks and contracts in progress | 3 | €101,758 | €78,267 | -€23,491 | -23.1% |
| Stocks | 30/36 | €101,758 | €78,267 | -€23,491 | -23.1% |
| Amounts receivable within one year | 40/41 | €52,403 | €207,928 | +€155,525 | +296.8% |
| Trade receivables | 40 | €52,403 | €207,928 | +€155,525 | +296.8% |
| Cash at bank and in hand | 54/58 | €22,344 | €26,433 | +€4,090 | +18.3% |
| Total equity and liabilities | 10/49 | €176,505 | €312,628 | +€136,124 | +77.1% |
| Equity | 10/15 | -€8,688 | -€12,470 | -€3,783 | -43.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,688 | -€17,470 | -€3,783 | -27.6% |
| Amounts payable | 17/49 | €185,192 | €325,098 | +€139,906 | +75.5% |
| Amounts payable within one year | 42/48 | €185,192 | €325,098 | +€139,906 | +75.5% |
| Trade debts | 44 | €86,623 | €113,220 | +€26,598 | +30.7% |
| Suppliers | 440/4 | €86,623 | €113,220 | +€26,598 | +30.7% |
| Advances received on contracts in progress | 46 | €1,766 | €174,395 | +€172,630 | +9775.9% |
| Taxes, remuneration and social security | 45 | €73,409 | €19,005 | -€54,404 | -74.1% |
| Taxes | 450/3 | €73,409 | €19,005 | -€54,404 | -74.1% |
| Other amounts payable | 47/48 | €23,395 | €18,478 | -€4,917 | -21.0% |
| Remuneration, social security and pensions | 62 | €169 | - | -€169 | |
| Other operating charges | 640/8 | €149 | €521 | +€372 | +250.0% |
| Gross operating margin | 9900 | -€14,824 | -€8,231 | +€6,594 | +44.5% |
| Operating profit (loss) | 9901 | -€15,141 | -€8,751 | +€6,390 | +42.2% |
| Financial income | 75/76B | - | €5,392 | +€5,392 | |
| Recurring financial income | 75 | - | €5,392 | +€5,392 | |
| Financial charges | 65/66B | €8,025 | - | -€8,025 | |
| Recurring financial charges | 65 | €8,025 | - | -€8,025 | |
| Profit (loss) for the period before taxes | 9903 | -€23,166 | -€3,359 | +€19,807 | +85.5% |
| Income taxes | 67/77 | €1,384 | €424 | -€960 | -69.4% |
| Profit (loss) for the period | 9904 | -€24,550 | -€3,783 | +€20,767 | +84.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,550 | -€3,783 | +€20,767 | +84.6% |
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 10 October 2026 via checked.be.