VINIS & PARTNERS: 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.
VINIS & PARTNERS
Largest movements
- Current investments +€250,000
new in 2025: €250,000
- Cash +€102,233
up €102,233 (+74.7%), from €136,905 to €239,138
mainly Net result for the year (+€234,454) and Tax, wage and social debts (+€113,569)
- Receivables within one year -€10,844
down €10,844 (-70.0%), from €15,499 to €4,655
of which Other amounts receivable: -€8,344
- Reserves +€234,454
up €234,454 (+164%), from €143,000 to €377,454
- Tax, wage and social debts +€113,569
up €113,569 (+3,373%), from €3,367 to €116,936
- Other debts -€10,577
no longer reported in 2025 (was €10,577)
- Gross operating margin +€293,059
up €293,059 (+508%), from €57,714 to €350,773
- Taxes +€108,757
up €108,757 (+2,924%), from €3,720 to €112,477
- Financial charges -€39,245
down €39,245 (-99.7%), from €39,380 to €134
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 | €157,806 | €495,253 | +€337,447 | +214% |
| Fixed assets | 21/28 | €4,234 | €1,459 | -€2,775 | -65.5% |
| Tangible fixed assets | 22/27 | €4,234 | €1,459 | -€2,775 | -65.5% |
| Furniture and vehicles | 24 | €4,234 | €1,459 | -€2,775 | -65.5% |
| Current assets | 29/58 | €153,572 | €493,794 | +€340,222 | +222% |
| Amounts receivable within one year | 40/41 | €15,499 | €4,655 | -€10,844 | -70.0% |
| Trade receivables | 40 | €2,500 | €0 | -€2,500 | -100% |
| Other amounts receivable | 41 | €12,999 | €4,655 | -€8,344 | -64.2% |
| Current investments | 50/53 | - | €250,000 | +€250,000 | |
| Cash at bank and in hand | 54/58 | €136,905 | €239,138 | +€102,233 | +74.7% |
| Deferred charges and accrued income | 490/1 | €1,167 | - | -€1,167 | |
| Total equity and liabilities | 10/49 | €157,806 | €495,253 | +€337,447 | +214% |
| Equity | 10/15 | €143,100 | €377,554 | +€234,454 | +164% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €143,000 | €377,454 | +€234,454 | +164% |
| Distributable reserves | 133 | €143,000 | €377,454 | +€234,454 | +164% |
| Amounts payable | 17/49 | €14,706 | €117,699 | +€102,993 | +700% |
| Amounts payable within one year | 42/48 | €14,706 | €117,699 | +€102,993 | +700% |
| Trade debts | 44 | €762 | €764 | +€2 | +0.2% |
| Suppliers | 440/4 | €762 | €764 | +€2 | +0.2% |
| Taxes, remuneration and social security | 45 | €3,367 | €116,936 | +€113,569 | +3,373% |
| Taxes | 450/3 | €3,367 | €116,936 | +€113,569 | +3,373% |
| Other amounts payable | 47/48 | €10,577 | - | -€10,577 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,964 | €3,737 | -€1,228 | -24.7% |
| Other operating charges | 640/8 | €384 | €673 | +€288 | +75.0% |
| Gross operating margin | 9900 | €57,714 | €350,773 | +€293,059 | +508% |
| Operating profit (loss) | 9901 | €52,365 | €346,363 | +€293,998 | +561% |
| Financial income | 75/76B | €1 | €702 | +€701 | +78,746% |
| Recurring financial income | 75 | €1 | €702 | +€701 | +78,746% |
| Financial charges | 65/66B | €39,380 | €134 | -€39,245 | -99.7% |
| Recurring financial charges | 65 | €39,380 | €134 | -€39,245 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | €12,986 | €346,931 | +€333,945 | +2,572% |
| Income taxes | 67/77 | €3,720 | €112,477 | +€108,757 | +2,924% |
| Profit (loss) for the period | 9904 | €9,267 | €234,454 | +€225,187 | +2,430% |
| Profit (loss) for the period to be appropriated | 9905 | €9,267 | €234,454 | +€225,187 | +2,430% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.