VINYLPLUS: 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.
VINYLPLUS
Largest movements
- Cash -€2.9m
down €2.9m (-53.3%), from €5.4m to €2.5m
mainly Current investments (-€2.8m) and Net result for the year (-€76,239)
- Current investments +€2.8m
new in 2024: €2.8m
- Reserves -€145,750
down €145,750 (-34.1%), from €427,000 to €281,250
- Profit (loss) carried forward +€69,511
up €69,511 (+2.5%), from €2.8m to €2.8m
- Gross operating margin -€33,311
down €33,311 (-35.6%), from -€93,458 to -€126,770
- Financial income +€17,863
up €17,863 (+52.2%), from €34,205 to €52,068
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.
Derived cash bridge
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 | €5,486,667 | €5,413,012 | -€73,655 | -1.3% |
| Current assets | 29/58 | €5,486,667 | €5,413,012 | -€73,655 | -1.3% |
| Amounts receivable within one year | 40/41 | €12,392 | €49,482 | +€37,090 | +299% |
| Trade receivables | 40 | - | €49,482 | +€49,482 | |
| Other amounts receivable | 41 | €12,392 | - | -€12,392 | |
| Current investments | 50/53 | - | €2,800,000 | +€2.8m | |
| Cash at bank and in hand | 54/58 | €5,442,148 | €2,542,766 | -€2.9m | -53.3% |
| Deferred charges and accrued income | 490/1 | €32,128 | €20,764 | -€11,364 | -35.4% |
| Total equity and liabilities | 10/49 | €5,486,667 | €5,413,012 | -€73,655 | -1.3% |
| Equity | 10/15 | €4,263,482 | €4,187,243 | -€76,239 | -1.8% |
| Contributions | 10/11 | €1,085,865 | €1,085,865 | = | 0.0% |
| Capital | 10 | €1,085,865 | €1,085,865 | = | 0.0% |
| Reserves | 13 | €427,000 | €281,250 | -€145,750 | -34.1% |
| Profit (loss) carried forward | 14 | €2,750,617 | €2,820,128 | +€69,511 | +2.5% |
| Amounts payable | 17/49 | €1,223,186 | €1,225,769 | +€2,584 | +0.2% |
| Amounts payable within one year | 42/48 | €1,177,760 | €1,180,339 | +€2,579 | +0.2% |
| Trade debts | 44 | €1,168,815 | €1,127,863 | -€40,952 | -3.5% |
| Suppliers | 440/4 | €1,168,815 | €1,127,863 | -€40,952 | -3.5% |
| Taxes, remuneration and social security | 45 | €8,945 | €52,476 | +€43,531 | +487% |
| Taxes | 450/3 | €8,945 | €52,476 | +€43,531 | +487% |
| Accrued charges and deferred income | 492/3 | €45,426 | €45,430 | +€4 | 0.0% |
| Gross operating margin | 9900 | -€93,458 | -€126,770 | -€33,311 | -35.6% |
| Operating profit (loss) | 9901 | -€93,458 | -€126,770 | -€33,311 | -35.6% |
| Financial income | 75/76B | €34,205 | €52,068 | +€17,863 | +52.2% |
| Recurring financial income | 75 | €34,205 | €52,068 | +€17,863 | +52.2% |
| Financial charges | 65/66B | €1,850 | €1,537 | -€313 | -16.9% |
| Recurring financial charges | 65 | €1,850 | €1,537 | -€313 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | -€61,104 | -€76,239 | -€15,135 | -24.8% |
| Profit (loss) for the period | 9904 | -€61,104 | -€76,239 | -€15,135 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,104 | -€76,239 | -€15,135 | -24.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.