VINVAN: 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.
VINVAN
Largest movements
- Cash +€15,280
up €15,280 (+10.9%), from €140,745 to €156,025
mainly Other debts (+€9,977) and Net result for the year (+€9,593)
- Deferred charges and accrued income +€3,263
new in 2025: €3,263
- Other debts +€9,977
up €9,977 (+31.0%), from €32,184 to €42,161
- Reserves +€9,593
up €9,593 (+9.5%), from €101,095 to €110,687
- Accrued charges and deferred income +€2,458
up €2,458 (+186.0%), from €1,322 to €3,779
- Tax, wage and social debts -€2,353
down €2,353 (-28.5%), from €8,261 to €5,908
of which Taxes: -€2,356
- Gross operating margin -€9,573
down €9,573 (-36.0%), from €26,570 to €16,996
- Taxes -€1,735
down €1,735 (-34.6%), from €5,012 to €3,277
- Other operating charges +€863
up €863 (+224.4%), from €384 to €1,247
- Financial charges +€809
up €809 (+39.1%), from €2,071 to €2,880
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 | €145,861 | €166,007 | +€20,147 | +13.8% |
| Current assets | 29/58 | €145,861 | €166,007 | +€20,147 | +13.8% |
| Amounts receivable within one year | 40/41 | €5,116 | €6,719 | +€1,604 | +31.3% |
| Trade receivables | 40 | €5,116 | €6,496 | +€1,380 | +27.0% |
| Other amounts receivable | 41 | - | €223 | +€223 | |
| Cash at bank and in hand | 54/58 | €140,745 | €156,025 | +€15,280 | +10.9% |
| Deferred charges and accrued income | 490/1 | - | €3,263 | +€3,263 | |
| Total equity and liabilities | 10/49 | €145,861 | €166,007 | +€20,147 | +13.8% |
| Equity | 10/15 | €104,095 | €113,687 | +€9,593 | +9.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €101,095 | €110,687 | +€9,593 | +9.5% |
| Distributable reserves | 133 | €101,095 | €110,687 | +€9,593 | +9.5% |
| Amounts payable | 17/49 | €41,766 | €52,320 | +€10,554 | +25.3% |
| Amounts payable within one year | 42/48 | €40,444 | €48,541 | +€8,096 | +20.0% |
| Trade debts | 44 | €0 | €471 | +€471 | |
| Suppliers | 440/4 | €0 | €471 | +€471 | |
| Taxes, remuneration and social security | 45 | €8,261 | €5,908 | -€2,353 | -28.5% |
| Taxes | 450/3 | €7,025 | €4,669 | -€2,356 | -33.5% |
| Remuneration and social security | 454/9 | €1,236 | €1,239 | +€4 | +0.3% |
| Other amounts payable | 47/48 | €32,184 | €42,161 | +€9,977 | +31.0% |
| Accrued charges and deferred income | 492/3 | €1,322 | €3,779 | +€2,458 | +186.0% |
| Other operating charges | 640/8 | €384 | €1,247 | +€863 | +224.4% |
| Gross operating margin | 9900 | €26,570 | €16,996 | -€9,573 | -36.0% |
| Operating profit (loss) | 9901 | €26,185 | €15,749 | -€10,436 | -39.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €2,071 | €2,880 | +€809 | +39.1% |
| Recurring financial charges | 65 | €2,071 | €2,880 | +€809 | +39.1% |
| Profit (loss) for the period before taxes | 9903 | €24,114 | €12,870 | -€11,245 | -46.6% |
| Income taxes | 67/77 | €5,012 | €3,277 | -€1,735 | -34.6% |
| Profit (loss) for the period | 9904 | €19,102 | €9,593 | -€9,510 | -49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,102 | €9,593 | -€9,510 | -49.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.