VINS SERVICES: 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.
VINS SERVICES
Largest movements
- Receivables within one year -€34,600
down €34,600 (-16.4%), from €211,493 to €176,893
of which Trade receivables: -€29,600
- Other debts -€71,677
down €71,677 (-60.9%), from €117,654 to €45,978
- Trade debts +€36,687
new in 2025: €36,687
- Gross operating margin -€6,195
down €6,195 (-21.7%), from €28,521 to €22,326
- Depreciation -€5,000
no longer reported in 2025 (was €5,000)
- Other operating charges -€484
down €484 (-2.0%), from €23,874 to €23,389
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 | €380,689 | €345,972 | -€34,717 | -9.1% |
| Fixed assets | 21/28 | €65,910 | €65,910 | = | 0.0% |
| Tangible fixed assets | 22/27 | €65,910 | €65,910 | = | 0.0% |
| Land and buildings | 22 | €65,910 | €65,910 | = | 0.0% |
| Current assets | 29/58 | €314,779 | €280,062 | -€34,717 | -11.0% |
| Amounts receivable within one year | 40/41 | €211,493 | €176,893 | -€34,600 | -16.4% |
| Trade receivables | 40 | €56,493 | €26,893 | -€29,600 | -52.4% |
| Other amounts receivable | 41 | €155,000 | €150,000 | -€5,000 | -3.2% |
| Cash at bank and in hand | 54/58 | €103,286 | €103,169 | -€117 | -0.1% |
| Total equity and liabilities | 10/49 | €380,689 | €345,972 | -€34,717 | -9.1% |
| Equity | 10/15 | €53,861 | €51,850 | -€2,011 | -3.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,801 | €43,790 | -€2,011 | -4.4% |
| Amounts payable | 17/49 | €326,828 | €294,123 | -€32,705 | -10.0% |
| Amounts payable after more than one year | 17 | €208,750 | €208,750 | = | 0.0% |
| Other amounts payable | 178/9 | €208,750 | €208,750 | = | 0.0% |
| Amounts payable within one year | 42/48 | €118,078 | €85,373 | -€32,705 | -27.7% |
| Current portion of amounts payable after more than one year | 42 | €424 | €424 | = | 0.0% |
| Trade debts | 44 | - | €36,687 | +€36,687 | |
| Suppliers | 440/4 | - | €36,687 | +€36,687 | |
| Taxes, remuneration and social security | 45 | - | €2,285 | +€2,285 | |
| Taxes | 450/3 | - | €2,285 | +€2,285 | |
| Other amounts payable | 47/48 | €117,654 | €45,978 | -€71,677 | -60.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | - | -€5,000 | |
| Other operating charges | 640/8 | €23,874 | €23,389 | -€484 | -2.0% |
| Non-recurring operating charges | 66A | €184 | €68 | -€116 | -63.0% |
| Gross operating margin | 9900 | €28,521 | €22,326 | -€6,195 | -21.7% |
| Operating profit (loss) | 9901 | -€536 | -€1,131 | -€595 | -111.0% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €795 | €882 | +€87 | +10.9% |
| Recurring financial charges | 65 | €795 | €882 | +€87 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,331 | -€2,011 | -€680 | -51.1% |
| Profit (loss) for the period | 9904 | -€1,331 | -€2,011 | -€680 | -51.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,331 | -€2,011 | -€680 | -51.1% |
Source: filed annual accounts (NBB), fiscal years ended 29 February 2024 and 28 February 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.