VINS SUR VINS: 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 VINS
Largest movements
- Stocks and contracts -€16,591
down €16,591 (-13.7%), from €120,809 to €104,219
- Cash -€12,801
no longer reported in 2024 (was €12,801)
mainly Net result for the year (-€12,873) and Short-term financial debts (-€10,890)
- Receivables within one year -€7,001
down €7,001 (-14.7%), from €47,676 to €40,674
of which Trade receivables: -€6,949
- Profit (loss) carried forward -€12,873
down €12,873 (-7.5%), from -€171,059 to -€183,932
- Short-term financial debts -€10,890
down €10,890 (-12.3%), from €88,788 to €77,898
- Current portion of long-term debt -€9,917
down €9,917 (-85.8%), from €11,554 to €1,637
- Trade debts -€7,891
down €7,891 (-10.5%), from €74,820 to €66,929
- Other debts +€2,634
up €2,634 (+25.3%), from €10,418 to €13,052
- Financial charges +€2,770
up €2,770 (+30.0%), from €9,236 to €12,006
- Gross operating margin +€2,231
up €2,231 (+97.2%), from €2,295 to €4,526
- Other operating charges +€82
up €82 (+1.5%), from €5,311 to €5,393
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €183,081 | €144,893 | -€38,187 | -20.9% |
| Current assets | 29/58 | €183,081 | €144,893 | -€38,187 | -20.9% |
| Stocks and contracts in progress | 3 | €120,809 | €104,219 | -€16,591 | -13.7% |
| Stocks | 30/36 | €120,809 | €104,219 | -€16,591 | -13.7% |
| Amounts receivable within one year | 40/41 | €47,676 | €40,674 | -€7,001 | -14.7% |
| Trade receivables | 40 | €47,623 | €40,674 | -€6,949 | -14.6% |
| Other amounts receivable | 41 | €52 | - | -€52 | |
| Cash at bank and in hand | 54/58 | €12,801 | - | -€12,801 | |
| Deferred charges and accrued income | 490/1 | €1,795 | - | -€1,795 | |
| Total equity and liabilities | 10/49 | €183,081 | €144,893 | -€38,187 | -20.9% |
| Equity | 10/15 | -€139,607 | -€152,480 | -€12,873 | -9.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €12,860 | €12,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,772 | €5,772 | = | 0.0% |
| Distributable reserves | 133 | €5,228 | €5,228 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€171,059 | -€183,932 | -€12,873 | -7.5% |
| Amounts payable | 17/49 | €322,688 | €297,374 | -€25,314 | -7.8% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €222,688 | €197,374 | -€25,314 | -11.4% |
| Current portion of amounts payable after more than one year | 42 | €11,554 | €1,637 | -€9,917 | -85.8% |
| Financial debts | 43 | €88,788 | €77,898 | -€10,890 | -12.3% |
| Credit institutions | 430/8 | €88,788 | €77,898 | -€10,890 | -12.3% |
| Trade debts | 44 | €74,820 | €66,929 | -€7,891 | -10.5% |
| Suppliers | 440/4 | €74,820 | €66,929 | -€7,891 | -10.5% |
| Advances received on contracts in progress | 46 | €20,320 | €20,320 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €16,788 | €17,538 | +€750 | +4.5% |
| Taxes | 450/3 | €16,788 | €17,538 | +€750 | +4.5% |
| Other amounts payable | 47/48 | €10,418 | €13,052 | +€2,634 | +25.3% |
| Other operating charges | 640/8 | €5,311 | €5,393 | +€82 | +1.5% |
| Gross operating margin | 9900 | €2,295 | €4,526 | +€2,231 | +97.2% |
| Operating profit (loss) | 9901 | -€3,016 | -€867 | +€2,149 | +71.2% |
| Financial charges | 65/66B | €9,236 | €12,006 | +€2,770 | +30.0% |
| Recurring financial charges | 65 | €9,236 | €12,006 | +€2,770 | +30.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,252 | -€12,873 | -€621 | -5.1% |
| Profit (loss) for the period | 9904 | -€12,252 | -€12,873 | -€621 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,252 | -€12,873 | -€621 | -5.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.