Vinyaco: 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.
Vinyaco
Largest movements
- Tangible fixed assets -€13,079
down €13,079 (-20.9%), from €62,603 to €49,524
of which Furniture and vehicles: -€12,692
- Receivables within one year -€4,403
down €4,403 (-54.5%), from €8,086 to €3,683
of which Other amounts receivable: -€4,529
- Cash +€3,855
up €3,855 (+312.9%), from €1,232 to €5,087
mainly Depreciation (+€13,079) and Receivables within one year (+€4,403)
- Other debts -€19,679
down €19,679 (-46.7%), from €42,098 to €22,419
- Profit (loss) carried forward +€2,882
up €2,882 (+9.8%), from -€29,299 to -€26,417
- Tax, wage and social debts +€1,693
up €1,693 (+82.7%), from €2,047 to €3,740
- Trade debts +€1,556
up €1,556 (+258.2%), from €602 to €2,158
- Depreciation +€10,777
up €10,777 (+468.1%), from €2,302 to €13,079
- Gross operating margin -€415
down €415 (-2.2%), from €19,265 to €18,850
- Taxes -€354
down €354 (-17.3%), from €2,047 to €1,693
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 | €72,645 | €58,984 | -€13,662 | -18.8% |
| Fixed assets | 21/28 | €62,603 | €49,524 | -€13,079 | -20.9% |
| Tangible fixed assets | 22/27 | €62,603 | €49,524 | -€13,079 | -20.9% |
| Plant, machinery and equipment | 23 | €1,257 | €870 | -€387 | -30.8% |
| Furniture and vehicles | 24 | €61,347 | €48,654 | -€12,692 | -20.7% |
| Current assets | 29/58 | €10,042 | €9,459 | -€583 | -5.8% |
| Amounts receivable within one year | 40/41 | €8,086 | €3,683 | -€4,403 | -54.5% |
| Trade receivables | 40 | €3,557 | €3,683 | +€126 | +3.5% |
| Other amounts receivable | 41 | €4,529 | - | -€4,529 | |
| Cash at bank and in hand | 54/58 | €1,232 | €5,087 | +€3,855 | +312.9% |
| Deferred charges and accrued income | 490/1 | €723 | €689 | -€34 | -4.7% |
| Total equity and liabilities | 10/49 | €72,645 | €58,984 | -€13,662 | -18.8% |
| Equity | 10/15 | €27,785 | €30,666 | +€2,882 | +10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,483 | €38,483 | = | 0.0% |
| 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 | €36,623 | €36,623 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,299 | -€26,417 | +€2,882 | +9.8% |
| Amounts payable | 17/49 | €44,861 | €28,317 | -€16,543 | -36.9% |
| Amounts payable within one year | 42/48 | €44,748 | €28,317 | -€16,430 | -36.7% |
| Trade debts | 44 | €602 | €2,158 | +€1,556 | +258.2% |
| Suppliers | 440/4 | €602 | €2,158 | +€1,556 | +258.2% |
| Taxes, remuneration and social security | 45 | €2,047 | €3,740 | +€1,693 | +82.7% |
| Taxes | 450/3 | €2,047 | €3,740 | +€1,693 | +82.7% |
| Other amounts payable | 47/48 | €42,098 | €22,419 | -€19,679 | -46.7% |
| Accrued charges and deferred income | 492/3 | €113 | - | -€113 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,302 | €13,079 | +€10,777 | +468.1% |
| Other operating charges | 640/8 | €1,115 | €946 | -€169 | -15.2% |
| Gross operating margin | 9900 | €19,265 | €18,850 | -€415 | -2.2% |
| Operating profit (loss) | 9901 | €15,848 | €4,825 | -€11,023 | -69.6% |
| Financial charges | 65/66B | €69 | €250 | +€181 | +262.5% |
| Recurring financial charges | 65 | €69 | €250 | +€181 | +262.5% |
| Profit (loss) for the period before taxes | 9903 | €15,779 | €4,574 | -€11,204 | -71.0% |
| Income taxes | 67/77 | €2,047 | €1,693 | -€354 | -17.3% |
| Profit (loss) for the period | 9904 | €13,732 | €2,882 | -€10,850 | -79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,732 | €2,882 | -€10,850 | -79.0% |
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.