VINOHS: 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.
VINOHS
Largest movements
- Stocks and contracts +€15,460
up €15,460 (+37.4%), from €41,285 to €56,746
- Receivables within one year +€9,108
up €9,108 (+345%), from €2,641 to €11,749
of which Other amounts receivable: +€11,021
- Cash -€2,841
down €2,841 (-41.3%), from €6,875 to €4,034
mainly Stocks and contracts (-€15,460) and Contributions, distributions and other (-€11,765)
- Reserves +€12,259
up €12,259 (+34.6%), from €35,457 to €47,715
- Other debts +€11,243
up €11,243 (+2,153%), from €522 to €11,765
- Tax, wage and social debts -€2,114
down €2,114 (-17.3%), from €12,218 to €10,104
of which Taxes: -€2,414
- Trade debts +€1,650
up €1,650 (+50.4%), from €3,273 to €4,923
- Gross operating margin +€24,007
up €24,007 (+218%), from €10,987 to €34,994
- Taxes +€6,147
up €6,147 (+213%), from €2,886 to €9,033
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 | €57,056 | €79,647 | +€22,590 | +39.6% |
| Fixed assets | 21/28 | €2,395 | €2,558 | +€163 | +6.8% |
| Tangible fixed assets | 22/27 | €2,218 | €2,020 | -€199 | -9.0% |
| Plant, machinery and equipment | 23 | - | €561 | +€561 | |
| Furniture and vehicles | 24 | €2,218 | €1,458 | -€760 | -34.3% |
| Financial fixed assets | 28 | €177 | €538 | +€362 | +204% |
| Current assets | 29/58 | €54,661 | €77,089 | +€22,427 | +41.0% |
| Stocks and contracts in progress | 3 | €41,285 | €56,746 | +€15,460 | +37.4% |
| Stocks | 30/36 | €41,285 | €56,746 | +€15,460 | +37.4% |
| Amounts receivable within one year | 40/41 | €2,641 | €11,749 | +€9,108 | +345% |
| Trade receivables | 40 | €2,641 | €728 | -€1,913 | -72.4% |
| Other amounts receivable | 41 | - | €11,021 | +€11,021 | |
| Cash at bank and in hand | 54/58 | €6,875 | €4,034 | -€2,841 | -41.3% |
| Deferred charges and accrued income | 490/1 | €3,860 | €4,560 | +€700 | +18.1% |
| Total equity and liabilities | 10/49 | €57,056 | €79,647 | +€22,590 | +39.6% |
| Equity | 10/15 | €40,457 | €52,715 | +€12,259 | +30.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €35,457 | €47,715 | +€12,259 | +34.6% |
| Distributable reserves | 133 | €35,457 | €47,715 | +€12,259 | +34.6% |
| Amounts payable | 17/49 | €16,600 | €26,932 | +€10,332 | +62.2% |
| Amounts payable within one year | 42/48 | €16,534 | €26,791 | +€10,257 | +62.0% |
| Current portion of amounts payable after more than one year | 42 | €522 | - | -€522 | |
| Trade debts | 44 | €3,273 | €4,923 | +€1,650 | +50.4% |
| Suppliers | 440/4 | €3,273 | €4,923 | +€1,650 | +50.4% |
| Taxes, remuneration and social security | 45 | €12,218 | €10,104 | -€2,114 | -17.3% |
| Taxes | 450/3 | €12,218 | €9,804 | -€2,414 | -19.8% |
| Remuneration and social security | 454/9 | - | €300 | +€300 | |
| Other amounts payable | 47/48 | €522 | €11,765 | +€11,243 | +2,153% |
| Accrued charges and deferred income | 492/3 | €66 | €140 | +€75 | +114% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €590 | €820 | +€230 | +39.1% |
| Other operating charges | 640/8 | €97 | €425 | +€328 | +339% |
| Gross operating margin | 9900 | €10,987 | €34,994 | +€24,007 | +218% |
| Operating profit (loss) | 9901 | €10,301 | €33,748 | +€23,448 | +228% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €828 | €694 | -€134 | -16.2% |
| Recurring financial charges | 65 | €828 | €694 | -€134 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €9,473 | €33,056 | +€23,584 | +249% |
| Income taxes | 67/77 | €2,886 | €9,033 | +€6,147 | +213% |
| Profit (loss) for the period | 9904 | €6,587 | €24,023 | +€17,436 | +265% |
| Profit (loss) for the period to be appropriated | 9905 | €6,587 | €24,023 | +€17,436 | +265% |
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.