VINVAL BIS: 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.
VINVAL BIS
Largest movements
- Cash +€79,296
up €79,296 (+266.9%), from €29,707 to €109,003
mainly Net result for the year (+€128,552)
- Current investments +€42,548
up €42,548 (+9.0%), from €471,822 to €514,370
- Reserves +€128,552
up €128,552 (+23.5%), from €546,579 to €675,131
- Financial charges +€21,445
up €21,445 (+180.2%), from €11,898 to €33,343
- Financial income -€2,902
down €2,902 (-1.6%), from €178,260 to €175,358
- Taxes -€2,184
down €2,184 (-14.5%), from €15,039 to €12,855
- Other operating charges -€235
down €235 (-27.8%), from €843 to €608
- Gross operating margin +€91
up €91, from -€91 to €0
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 | €563,529 | €685,372 | +€121,843 | +21.6% |
| Fixed assets | 21/28 | €62,000 | €62,000 | = | 0.0% |
| Financial fixed assets | 28 | €62,000 | €62,000 | = | 0.0% |
| Current assets | 29/58 | €501,529 | €623,372 | +€121,843 | +24.3% |
| Current investments | 50/53 | €471,822 | €514,370 | +€42,548 | +9.0% |
| Cash at bank and in hand | 54/58 | €29,707 | €109,003 | +€79,296 | +266.9% |
| Total equity and liabilities | 10/49 | €563,529 | €685,372 | +€121,843 | +21.6% |
| Equity | 10/15 | €551,579 | €680,131 | +€128,552 | +23.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €546,579 | €675,131 | +€128,552 | +23.5% |
| Distributable reserves | 133 | €546,579 | €675,131 | +€128,552 | +23.5% |
| Amounts payable | 17/49 | €11,950 | €5,242 | -€6,708 | -56.1% |
| Amounts payable within one year | 42/48 | €11,950 | €5,242 | -€6,708 | -56.1% |
| Taxes, remuneration and social security | 45 | €11,950 | €5,242 | -€6,708 | -56.1% |
| Taxes | 450/3 | €11,950 | €5,242 | -€6,708 | -56.1% |
| Other operating charges | 640/8 | €843 | €608 | -€235 | -27.8% |
| Gross operating margin | 9900 | -€91 | €0 | +€91 | |
| Operating profit (loss) | 9901 | -€933 | -€608 | +€325 | +34.9% |
| Financial income | 75/76B | €178,260 | €175,358 | -€2,902 | -1.6% |
| Recurring financial income | 75 | €178,260 | €175,358 | -€2,902 | -1.6% |
| Financial charges | 65/66B | €11,898 | €33,343 | +€21,445 | +180.2% |
| Recurring financial charges | 65 | €11,898 | €33,343 | +€21,445 | +180.2% |
| Profit (loss) for the period before taxes | 9903 | €165,428 | €141,407 | -€24,022 | -14.5% |
| Income taxes | 67/77 | €15,039 | €12,855 | -€2,184 | -14.5% |
| Profit (loss) for the period | 9904 | €150,389 | €128,552 | -€21,838 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €150,389 | €128,552 | -€21,838 | -14.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.