VINOSTRA: 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.
VINOSTRA
Largest movements
- Receivables within one year +€3,796
up €3,796 (+5.3%), from €71,580 to €75,376
of which Other amounts receivable: +€1,966
- Tangible fixed assets -€2,661
down €2,661 (-24.7%), from €10,775 to €8,114
of which Other tangible fixed assets: -€1,965
- Trade debts +€1,847
up €1,847 (+500.5%), from €369 to €2,216
- Tax, wage and social debts -€1,324
down €1,324 (-22.6%), from €5,847 to €4,523
- Turnover -€12,000
no longer reported in 2025 (was €12,000)
- Purchases and services -€5,980
no longer reported in 2025 (was €5,980)
- Gross operating margin -€3,357
down €3,357 (-41.8%), from €8,025 to €4,668
- Taxes -€964
down €964 (-73.4%), from €1,313 to €349
- Depreciation -€338
down €338 (-11.3%), from €2,999 to €2,661
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 | €91,920 | €93,091 | +€1,171 | +1.3% |
| Fixed assets | 21/28 | €11,325 | €8,664 | -€2,661 | -23.5% |
| Tangible fixed assets | 22/27 | €10,775 | €8,114 | -€2,661 | -24.7% |
| Plant, machinery and equipment | 23 | €2,916 | €2,220 | -€696 | -23.9% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €7,860 | €5,895 | -€1,965 | -25.0% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €80,595 | €84,426 | +€3,832 | +4.8% |
| Amounts receivable within one year | 40/41 | €71,580 | €75,376 | +€3,796 | +5.3% |
| Trade receivables | 40 | €38,030 | €39,860 | +€1,830 | +4.8% |
| Other amounts receivable | 41 | €33,550 | €35,516 | +€1,966 | +5.9% |
| Cash at bank and in hand | 54/58 | €15 | €50 | +€36 | +245.3% |
| Deferred charges and accrued income | 490/1 | €9,000 | €9,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €91,920 | €93,091 | +€1,171 | +1.3% |
| Equity | 10/15 | €28,691 | €29,448 | +€757 | +2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,491 | €23,248 | +€757 | +3.4% |
| Amounts payable | 17/49 | €63,228 | €63,642 | +€414 | +0.7% |
| Amounts payable within one year | 42/48 | €63,228 | €63,642 | +€414 | +0.7% |
| Trade debts | 44 | €369 | €2,216 | +€1,847 | +500.5% |
| Suppliers | 440/4 | €369 | €2,216 | +€1,847 | +500.5% |
| Taxes, remuneration and social security | 45 | €5,847 | €4,523 | -€1,324 | -22.6% |
| Taxes | 450/3 | €5,847 | €4,523 | -€1,324 | -22.6% |
| Other amounts payable | 47/48 | €57,012 | €56,903 | -€109 | -0.2% |
| Turnover | 70 | €12,000 | - | -€12,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,980 | - | -€5,980 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,999 | €2,661 | -€338 | -11.3% |
| Gross operating margin | 9900 | €8,025 | €4,668 | -€3,357 | -41.8% |
| Operating profit (loss) | 9901 | €5,026 | €2,007 | -€3,019 | -60.1% |
| Financial charges | 65/66B | €752 | €902 | +€150 | +20.0% |
| Recurring financial charges | 65 | €752 | €902 | +€150 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €4,274 | €1,105 | -€3,169 | -74.1% |
| Income taxes | 67/77 | €1,313 | €349 | -€964 | -73.4% |
| Profit (loss) for the period | 9904 | €2,961 | €757 | -€2,204 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,961 | €757 | -€2,204 | -74.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.