Vinosc: what changed
Two fiscal 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.
Vinosc
Largest movements
- Cash +€16,576
up €16,576 (+717.2%), from €2,311 to €18,887
mainly Other debts (+€67,236) and Net result for the year (+€30,916)
- Tangible fixed assets -€10,557
down €10,557 (-51.1%), from €20,673 to €10,116
- Receivables within one year +€6,655
up €6,655 (+17.6%), from €37,890 to €44,545
of which Trade receivables: +€6,655
- Other debts +€67,236
up €67,236 (+5682.1%), from €1,183 to €68,419
- Reserves -€48,653
no longer reported in 2025 (was €48,653)
of which Distributable reserves: -€48,653
- Debts after one year -€25,587
down €25,587 (-30.9%), from €82,928 to €57,341
- Tax, wage and social debts +€19,561
up €19,561 (+273.9%), from €7,142 to €26,703
- Gross operating margin +€21,542
up €21,542 (+72.9%), from €29,544 to €51,086
- Taxes +€7,456
up €7,456 (+180.8%), from €4,124 to €11,580
- Depreciation +€1,177
up €1,177 (+21.7%), from €5,434 to €6,611
- Other operating charges -€667
down €667 (-80.4%), from €830 to €163
- Financial charges -€597
down €597 (-24.7%), from €2,414 to €1,817
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.
Cash bridge derived
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 | €204,647 | €217,207 | +€12,560 | +6.1% |
| Fixed assets | 21/28 | €164,176 | €153,619 | -€10,557 | -6.4% |
| Tangible fixed assets | 22/27 | €20,673 | €10,116 | -€10,557 | -51.1% |
| Furniture and vehicles | 24 | €20,673 | €10,116 | -€10,557 | -51.1% |
| Financial fixed assets | 28 | €143,503 | €143,503 | +€0 | 0.0% |
| Current assets | 29/58 | €40,471 | €63,588 | +€23,117 | +57.1% |
| Amounts receivable within one year | 40/41 | €37,890 | €44,545 | +€6,655 | +17.6% |
| Trade receivables | 40 | €37,309 | €43,964 | +€6,655 | +17.8% |
| Other amounts receivable | 41 | €581 | €581 | -€0 | -0.1% |
| Cash at bank and in hand | 54/58 | €2,311 | €18,887 | +€16,576 | +717.2% |
| Deferred charges and accrued income | 490/1 | €270 | €156 | -€114 | -42.1% |
| Total equity and liabilities | 10/49 | €204,647 | €217,207 | +€12,560 | +6.1% |
| Equity | 10/15 | €67,203 | €18,550 | -€48,653 | -72.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €48,653 | - | -€48,653 | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €48,653 | - | -€48,653 | |
| Amounts payable | 17/49 | €137,445 | €198,657 | +€61,212 | +44.5% |
| Amounts payable after more than one year | 17 | €82,928 | €57,341 | -€25,587 | -30.9% |
| Financial debts | 170/4 | €82,928 | €57,341 | -€25,587 | -30.9% |
| Amounts payable within one year | 42/48 | €54,227 | €141,013 | +€86,786 | +160.0% |
| Current portion of amounts payable after more than one year | 42 | €25,157 | €25,587 | +€430 | +1.7% |
| Trade debts | 44 | €20,744 | €20,304 | -€440 | -2.1% |
| Suppliers | 440/4 | €20,744 | €20,304 | -€440 | -2.1% |
| Taxes, remuneration and social security | 45 | €7,142 | €26,703 | +€19,561 | +273.9% |
| Taxes | 450/3 | €7,142 | €26,703 | +€19,561 | +273.9% |
| Other amounts payable | 47/48 | €1,183 | €68,419 | +€67,236 | +5682.1% |
| Accrued charges and deferred income | 492/3 | €291 | €303 | +€12 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,434 | €6,611 | +€1,177 | +21.7% |
| Other operating charges | 640/8 | €830 | €163 | -€667 | -80.4% |
| Gross operating margin | 9900 | €29,544 | €51,086 | +€21,542 | +72.9% |
| Operating profit (loss) | 9901 | €23,280 | €44,312 | +€21,032 | +90.3% |
| Financial income | 75/76B | €0 | €1 | +€1 | +2400.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +2400.0% |
| Financial charges | 65/66B | €2,414 | €1,817 | -€597 | -24.7% |
| Recurring financial charges | 65 | €2,414 | €1,817 | -€597 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €20,866 | €42,496 | +€21,630 | +103.7% |
| Income taxes | 67/77 | €4,124 | €11,580 | +€7,456 | +180.8% |
| Profit (loss) for the period | 9904 | €16,742 | €30,916 | +€14,174 | +84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,742 | €30,916 | +€14,174 | +84.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.