VINS SUR VINGT: 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.
VINS SUR VINGT
Largest movements
- Receivables within one year +€34,868
up €34,868 (+24.0%), from €145,092 to €179,960
of which Other amounts receivable: +€40,918
- Cash +€14,936
up €14,936 (+320%), from €4,673 to €19,608
mainly Net result for the year (+€85,154) and Trade debts (+€473)
- Deferred charges and accrued income +€4,356
up €4,356 (+314%), from €1,389 to €5,745
- Reserves +€85,154
up €85,154 (+95.2%), from €89,419 to €174,573
of which Distributable reserves: +€85,154
- Other debts -€28,000
down €28,000 (-100%), from €28,000 to €0
- Tax, wage and social debts -€3,467
down €3,467 (-26.3%), from €13,205 to €9,739
- Gross operating margin +€67,581
up €67,581 (+128%), from €52,736 to €120,318
- Taxes +€31,977
up €31,977 (+412%), from €7,762 to €39,739
- Financial income +€2,592
up €2,592 (+82.2%), from €3,153 to €5,745
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 | €151,154 | €205,314 | +€54,160 | +35.8% |
| Current assets | 29/58 | €151,154 | €205,314 | +€54,160 | +35.8% |
| Amounts receivable within one year | 40/41 | €145,092 | €179,960 | +€34,868 | +24.0% |
| Trade receivables | 40 | €24,200 | €18,150 | -€6,050 | -25.0% |
| Other amounts receivable | 41 | €120,892 | €161,810 | +€40,918 | +33.8% |
| Cash at bank and in hand | 54/58 | €4,673 | €19,608 | +€14,936 | +320% |
| Deferred charges and accrued income | 490/1 | €1,389 | €5,745 | +€4,356 | +314% |
| Total equity and liabilities | 10/49 | €151,154 | €205,314 | +€54,160 | +35.8% |
| Equity | 10/15 | €108,011 | €193,165 | +€85,154 | +78.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €89,419 | €174,573 | +€85,154 | +95.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €89,419 | €174,573 | +€85,154 | +95.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €43,142 | €12,148 | -€30,994 | -71.8% |
| Amounts payable within one year | 42/48 | €43,142 | €12,148 | -€30,994 | -71.8% |
| Trade debts | 44 | €1,937 | €2,410 | +€473 | +24.4% |
| Suppliers | 440/4 | €1,937 | €2,410 | +€473 | +24.4% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €13,205 | €9,739 | -€3,467 | -26.3% |
| Taxes | 450/3 | €13,205 | €9,739 | -€3,467 | -26.3% |
| Other amounts payable | 47/48 | €28,000 | €0 | -€28,000 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €625 | €931 | +€307 | +49.0% |
| Gross operating margin | 9900 | €52,736 | €120,318 | +€67,581 | +128% |
| Operating profit (loss) | 9901 | €52,111 | €119,386 | +€67,275 | +129% |
| Financial income | 75/76B | €3,153 | €5,745 | +€2,592 | +82.2% |
| Recurring financial income | 75 | €3,153 | €5,745 | +€2,592 | +82.2% |
| Financial charges | 65/66B | €29 | €239 | +€209 | +711% |
| Recurring financial charges | 65 | €29 | €239 | +€209 | +711% |
| Profit (loss) for the period before taxes | 9903 | €55,235 | €124,893 | +€69,658 | +126% |
| Income taxes | 67/77 | €7,762 | €39,739 | +€31,977 | +412% |
| Profit (loss) for the period | 9904 | €47,473 | €85,154 | +€37,681 | +79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,473 | €85,154 | +€37,681 | +79.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.