VINO: 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.
VINO
Largest movements
- Receivables within one year +€14,563
up €14,563 (+38.6%), from €37,701 to €52,264
- Tangible fixed assets -€4,236
down €4,236 (-33.6%), from €12,616 to €8,380
of which Plant, machinery and equipment: -€3,813
- Cash +€772
up €772 (+203%), from €381 to €1,153
mainly Net result for the year (+€6,306) and Depreciation (+€5,114)
- Profit (loss) carried forward +€6,306
up €6,306, from -€0 to €6,306
- Trade debts +€3,008
up €3,008 (+30.3%), from €9,931 to €12,939
- Other debts +€1,047
new in 2024: €1,047
- Tax, wage and social debts +€738
up €738 (+151%), from €489 to €1,226
- Staff costs +€20,751
up €20,751 (+514%), from €4,033 to €24,785
- Gross operating margin -€4,946
down €4,946 (-11.3%), from €43,886 to €38,940
- Other operating charges -€1,840
down €1,840 (-55.1%), from €3,340 to €1,500
- Financial charges +€650
up €650 (+111%), from €585 to €1,235
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 | €50,698 | €61,797 | +€11,099 | +21.9% |
| Fixed assets | 21/28 | €12,616 | €8,380 | -€4,236 | -33.6% |
| Tangible fixed assets | 22/27 | €12,616 | €8,380 | -€4,236 | -33.6% |
| Plant, machinery and equipment | 23 | €12,193 | €8,380 | -€3,813 | -31.3% |
| Furniture and vehicles | 24 | €423 | - | -€423 | |
| Current assets | 29/58 | €38,082 | €53,417 | +€15,335 | +40.3% |
| Amounts receivable within one year | 40/41 | €37,701 | €52,264 | +€14,563 | +38.6% |
| Other amounts receivable | 41 | €37,701 | €52,264 | +€14,563 | +38.6% |
| Cash at bank and in hand | 54/58 | €381 | €1,153 | +€772 | +203% |
| Total equity and liabilities | 10/49 | €50,698 | €61,797 | +€11,099 | +21.9% |
| Equity | 10/15 | €40,278 | €46,585 | +€6,306 | +15.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,679 | €21,679 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,679 | €21,679 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€0 | €6,306 | +€6,306 | |
| Amounts payable | 17/49 | €10,420 | €15,212 | +€4,792 | +46.0% |
| Amounts payable within one year | 42/48 | €10,420 | €15,212 | +€4,792 | +46.0% |
| Trade debts | 44 | €9,931 | €12,939 | +€3,008 | +30.3% |
| Suppliers | 440/4 | €9,931 | €12,939 | +€3,008 | +30.3% |
| Taxes, remuneration and social security | 45 | €489 | €1,226 | +€738 | +151% |
| Remuneration and social security | 454/9 | €489 | €1,226 | +€738 | +151% |
| Other amounts payable | 47/48 | - | €1,047 | +€1,047 | |
| Remuneration, social security and pensions | 62 | €4,033 | €24,785 | +€20,751 | +514% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,035 | €5,114 | +€78 | +1.6% |
| Other operating charges | 640/8 | €3,340 | €1,500 | -€1,840 | -55.1% |
| Gross operating margin | 9900 | €43,886 | €38,940 | -€4,946 | -11.3% |
| Operating profit (loss) | 9901 | €31,478 | €7,542 | -€23,936 | -76.0% |
| Financial charges | 65/66B | €585 | €1,235 | +€650 | +111% |
| Recurring financial charges | 65 | €585 | €1,235 | +€650 | +111% |
| Profit (loss) for the period before taxes | 9903 | €30,892 | €6,306 | -€24,586 | -79.6% |
| Profit (loss) for the period | 9904 | €30,892 | €6,306 | -€24,586 | -79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,892 | €6,306 | -€24,586 | -79.6% |
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 18 October 2026 via checked.be.