Vino Consulting: 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 Consulting
Largest movements
- Stocks and contracts -€70,708
down €70,708 (-33.8%), from €209,300 to €138,591
- Tangible fixed assets -€3,104
down €3,104 (-30.5%), from €10,180 to €7,076
- Profit (loss) carried forward -€81,422
new in 2025: -€81,422
- Tax, wage and social debts +€3,046
up €3,046 (+51.2%), from €5,954 to €9,000
of which Remuneration and social security: +€4,000
- Other debts +€3,000
up €3,000 (+1.7%), from €176,796 to €179,796
- Financial charges +€46,278
up €46,278 (+44,328%), from €104 to €46,383
- Gross operating margin -€36,365
down €36,365, from €5,383 to -€30,982
- Financial income -€2,640
down €2,640 (-100%), from €2,640 to €0
- Taxes -€797
down €797 (-100%), from €797 to €0
- Depreciation -€572
down €572 (-14.1%), from €4,063 to €3,491
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 | €222,701 | €147,725 | -€74,976 | -33.7% |
| Fixed assets | 21/28 | €10,180 | €7,076 | -€3,104 | -30.5% |
| Tangible fixed assets | 22/27 | €10,180 | €7,076 | -€3,104 | -30.5% |
| Furniture and vehicles | 24 | €10,180 | €7,076 | -€3,104 | -30.5% |
| Current assets | 29/58 | €212,521 | €140,649 | -€71,872 | -33.8% |
| Stocks and contracts in progress | 3 | €209,300 | €138,591 | -€70,708 | -33.8% |
| Stocks | 30/36 | €209,300 | €138,591 | -€70,708 | -33.8% |
| Cash at bank and in hand | 54/58 | €2,846 | €1,658 | -€1,188 | -41.7% |
| Deferred charges and accrued income | 490/1 | €375 | €400 | +€25 | +6.7% |
| Total equity and liabilities | 10/49 | €222,701 | €147,725 | -€74,976 | -33.7% |
| Equity | 10/15 | €39,951 | -€41,471 | -€81,422 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €37,951 | €37,951 | = | 0.0% |
| Distributable reserves | 133 | €37,951 | €37,951 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€81,422 | -€81,422 | |
| Amounts payable | 17/49 | €182,750 | €189,196 | +€6,446 | +3.5% |
| Amounts payable within one year | 42/48 | €182,750 | €189,196 | +€6,446 | +3.5% |
| Trade debts | 44 | €0 | €400 | +€400 | |
| Suppliers | 440/4 | €0 | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €5,954 | €9,000 | +€3,046 | +51.2% |
| Taxes | 450/3 | €954 | €0 | -€954 | -100% |
| Remuneration and social security | 454/9 | €5,000 | €9,000 | +€4,000 | +80.0% |
| Other amounts payable | 47/48 | €176,796 | €179,796 | +€3,000 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,063 | €3,491 | -€572 | -14.1% |
| Other operating charges | 640/8 | €505 | €567 | +€61 | +12.1% |
| Gross operating margin | 9900 | €5,383 | -€30,982 | -€36,365 | |
| Operating profit (loss) | 9901 | €814 | -€35,039 | -€35,854 | |
| Financial income | 75/76B | €2,640 | €0 | -€2,640 | -100% |
| Recurring financial income | 75 | €2,640 | €0 | -€2,640 | -100% |
| Financial charges | 65/66B | €104 | €46,383 | +€46,278 | +44,328% |
| Recurring financial charges | 65 | €104 | €46,383 | +€46,278 | +44,328% |
| Profit (loss) for the period before taxes | 9903 | €3,349 | -€81,422 | -€84,772 | |
| Income taxes | 67/77 | €797 | €0 | -€797 | -100% |
| Profit (loss) for the period | 9904 | €2,552 | -€81,422 | -€83,974 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,552 | -€81,422 | -€83,974 |
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 28 October 2026 via checked.be.