VINYL & MORE: 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.
VINYL & MORE
Largest movements
- Stocks and contracts +€8,850
up €8,850 (+9.1%), from €97,123 to €105,973
- Cash +€7,080
up €7,080 (+91.3%), from €7,754 to €14,834
mainly Net result for the year (+€14,197) and Depreciation (+€6,378)
- Tangible fixed assets -€5,128
down €5,128 (-30.4%), from €16,891 to €11,763
of which Land and buildings: -€3,984
- Deferred charges and accrued income -€1,895
down €1,895 (-100%), from €1,895 to €0
- Reserves +€14,197
up €14,197 (+21.4%), from €66,275 to €80,472
- Other debts -€8,622
down €8,622 (-17.6%), from €49,047 to €40,425
- Tax, wage and social debts +€2,400
new in 2025: €2,400
- Gross operating margin +€5,933
up €5,933 (+14.1%), from €41,989 to €47,923
- Taxes +€4,261
up €4,261 (+35.5%), from -€11,997 to -€7,736
- Depreciation -€2,583
down €2,583 (-28.8%), from €8,961 to €6,378
- Other operating charges +€1,126
up €1,126 (+46.6%), from €2,416 to €3,542
- Financial charges -€761
down €761 (-15.7%), from €4,858 to €4,097
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.
Derived cash bridge
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 | €133,163 | €141,812 | +€8,649 | +6.5% |
| Fixed assets | 21/28 | €16,891 | €11,763 | -€5,128 | -30.4% |
| Tangible fixed assets | 22/27 | €16,891 | €11,763 | -€5,128 | -30.4% |
| Land and buildings | 22 | €9,866 | €5,881 | -€3,984 | -40.4% |
| Plant, machinery and equipment | 23 | €6,825 | €4,714 | -€2,111 | -30.9% |
| Furniture and vehicles | 24 | €201 | €1,168 | +€967 | +482% |
| Current assets | 29/58 | €116,271 | €130,049 | +€13,777 | +11.8% |
| Stocks and contracts in progress | 3 | €97,123 | €105,973 | +€8,850 | +9.1% |
| Stocks | 30/36 | €97,123 | €105,973 | +€8,850 | +9.1% |
| Amounts receivable within one year | 40/41 | €9,500 | €9,242 | -€258 | -2.7% |
| Trade receivables | 40 | €6,239 | €8,076 | +€1,837 | +29.4% |
| Other amounts receivable | 41 | €3,261 | €1,166 | -€2,095 | -64.2% |
| Cash at bank and in hand | 54/58 | €7,754 | €14,834 | +€7,080 | +91.3% |
| Deferred charges and accrued income | 490/1 | €1,895 | €0 | -€1,895 | -100% |
| Total equity and liabilities | 10/49 | €133,163 | €141,812 | +€8,649 | +6.5% |
| Equity | 10/15 | €78,675 | €92,872 | +€14,197 | +18.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €66,275 | €80,472 | +€14,197 | +21.4% |
| Distributable reserves | 133 | €66,275 | €80,472 | +€14,197 | +21.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €3,473 | €3,590 | +€116 | +3.4% |
| Provisions for liabilities and charges | 160/5 | €3,473 | €3,590 | +€116 | +3.4% |
| Pensions and similar obligations | 160 | €3,473 | €3,590 | +€116 | +3.4% |
| Amounts payable | 17/49 | €51,014 | €45,350 | -€5,664 | -11.1% |
| Amounts payable within one year | 42/48 | €51,014 | €45,350 | -€5,664 | -11.1% |
| Trade debts | 44 | €1,967 | €2,525 | +€558 | +28.4% |
| Suppliers | 440/4 | €1,967 | €2,525 | +€558 | +28.4% |
| Taxes, remuneration and social security | 45 | - | €2,400 | +€2,400 | |
| Remuneration and social security | 454/9 | - | €2,400 | +€2,400 | |
| Other amounts payable | 47/48 | €49,047 | €40,425 | -€8,622 | -17.6% |
| Remuneration, social security and pensions | 62 | €27,164 | €27,332 | +€168 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,961 | €6,378 | -€2,583 | -28.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€1 | €116 | +€118 | |
| Other operating charges | 640/8 | €2,416 | €3,542 | +€1,126 | +46.6% |
| Gross operating margin | 9900 | €41,989 | €47,923 | +€5,933 | +14.1% |
| Operating profit (loss) | 9901 | €3,450 | €10,554 | +€7,104 | +206% |
| Financial income | 75/76B | €10 | €4 | -€7 | -64.3% |
| Recurring financial income | 75 | €10 | €4 | -€7 | -64.3% |
| Financial charges | 65/66B | €4,858 | €4,097 | -€761 | -15.7% |
| Recurring financial charges | 65 | €4,858 | €4,097 | -€761 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,398 | €6,461 | +€7,859 | |
| Income taxes | 67/77 | -€11,997 | -€7,736 | +€4,261 | +35.5% |
| Profit (loss) for the period | 9904 | €10,599 | €14,197 | +€3,598 | +33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,599 | €14,197 | +€3,598 | +33.9% |
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 28 October 2026 via checked.be.