VINSYS: 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.
VINSYS
Largest movements
- Current investments +€34,870
up €34,870 (+27.9%), from €125,000 to €159,870
- Receivables within one year +€9,214
up €9,214 (+52.3%), from €17,610 to €26,824
of which Other amounts receivable: +€5,144
- Tangible fixed assets -€3,629
down €3,629 (-7.0%), from €51,780 to €48,151
of which Furniture and vehicles: -€10,484
- Cash -€2,830
down €2,830 (-6.7%), from €42,082 to €39,252
mainly Current investments (-€34,870) and Debts after one year (-€10,556)
- Reserves +€46,568
up €46,568 (+26.3%), from €177,303 to €223,870
of which Distributable reserves: +€46,568
- Debts after one year -€10,556
down €10,556 (-37.3%), from €28,284 to €17,728
- Tax, wage and social debts -€5,060
down €5,060 (-32.8%), from €15,419 to €10,359
- Trade debts +€4,807
up €4,807 (+169.7%), from €2,833 to €7,640
- Depreciation +€6,269
up €6,269 (+109.6%), from €5,718 to €11,987
- Gross operating margin +€6,000
up €6,000 (+8.4%), from €71,290 to €77,290
- Financial income +€4,139
up €4,139 (+194.7%), from €2,126 to €6,264
- Financial charges +€3,726
up €3,726 (+362.1%), from €1,029 to €4,755
- Other operating charges +€1,027
up €1,027 (+85.9%), from €1,196 to €2,224
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.
Cash bridge derived
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 | €240,124 | €276,353 | +€36,229 | +15.1% |
| Fixed assets | 21/28 | €52,445 | €48,816 | -€3,629 | -6.9% |
| Tangible fixed assets | 22/27 | €51,780 | €48,151 | -€3,629 | -7.0% |
| Land and buildings | 22 | €336 | €232 | -€103 | -30.8% |
| Plant, machinery and equipment | 23 | €3,375 | €4,415 | +€1,040 | +30.8% |
| Furniture and vehicles | 24 | €48,069 | €37,585 | -€10,484 | -21.8% |
| Other tangible fixed assets | 26 | - | €5,919 | +€5,919 | |
| Financial fixed assets | 28 | €665 | €665 | = | 0.0% |
| Current assets | 29/58 | €187,680 | €227,537 | +€39,857 | +21.2% |
| Amounts receivable within one year | 40/41 | €17,610 | €26,824 | +€9,214 | +52.3% |
| Trade receivables | 40 | €13,823 | €17,893 | +€4,070 | +29.4% |
| Other amounts receivable | 41 | €3,787 | €8,931 | +€5,144 | +135.8% |
| Current investments | 50/53 | €125,000 | €159,870 | +€34,870 | +27.9% |
| Cash at bank and in hand | 54/58 | €42,082 | €39,252 | -€2,830 | -6.7% |
| Deferred charges and accrued income | 490/1 | €2,988 | €1,592 | -€1,397 | -46.7% |
| Total equity and liabilities | 10/49 | €240,124 | €276,353 | +€36,229 | +15.1% |
| Equity | 10/15 | €183,503 | €230,070 | +€46,568 | +25.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €177,303 | €223,870 | +€46,568 | +26.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €175,443 | €222,010 | +€46,568 | +26.5% |
| Amounts payable | 17/49 | €56,622 | €46,283 | -€10,339 | -18.3% |
| Amounts payable after more than one year | 17 | €28,284 | €17,728 | -€10,556 | -37.3% |
| Financial debts | 170/4 | €28,284 | €17,728 | -€10,556 | -37.3% |
| Amounts payable within one year | 42/48 | €28,338 | €28,555 | +€217 | +0.8% |
| Financial debts | 43 | €10,086 | €10,556 | +€470 | +4.7% |
| Credit institutions | 430/8 | €10,086 | €10,556 | +€470 | +4.7% |
| Trade debts | 44 | €2,833 | €7,640 | +€4,807 | +169.7% |
| Suppliers | 440/4 | €2,833 | €7,640 | +€4,807 | +169.7% |
| Taxes, remuneration and social security | 45 | €15,419 | €10,359 | -€5,060 | -32.8% |
| Taxes | 450/3 | €15,419 | €10,359 | -€5,060 | -32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,718 | €11,987 | +€6,269 | +109.6% |
| Other operating charges | 640/8 | €1,196 | €2,224 | +€1,027 | +85.9% |
| Gross operating margin | 9900 | €71,290 | €77,290 | +€6,000 | +8.4% |
| Operating profit (loss) | 9901 | €64,376 | €63,079 | -€1,297 | -2.0% |
| Financial income | 75/76B | €2,126 | €6,264 | +€4,139 | +194.7% |
| Recurring financial income | 75 | €2,126 | €6,264 | +€4,139 | +194.7% |
| Financial charges | 65/66B | €1,029 | €4,755 | +€3,726 | +362.1% |
| Recurring financial charges | 65 | €1,029 | €4,755 | +€3,726 | +362.1% |
| Profit (loss) for the period before taxes | 9903 | €65,473 | €64,589 | -€884 | -1.4% |
| Income taxes | 67/77 | €18,865 | €18,021 | -€844 | -4.5% |
| Profit (loss) for the period | 9904 | €46,608 | €46,568 | -€40 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,608 | €46,568 | -€40 | -0.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.