VINYLSCAN: 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.
VINYLSCAN
Largest movements
- Receivables within one year +€30,936
up €30,936 (+14062.9%), from €220 to €31,156
of which Trade receivables: +€31,156
- Current investments +€20,308
up €20,308 (+19.1%), from €106,112 to €126,420
- Cash +€19,586
up €19,586 (+111.6%), from €17,554 to €37,140
mainly Tax, wage and social debts (+€39,381) and Trade debts (+€31,031)
- Deferred charges and accrued income +€11,965
up €11,965 (+587.8%), from €2,035 to €14,000
- Stocks and contracts +€6,630
up €6,630 (+255.0%), from €2,601 to €9,231
- Tax, wage and social debts +€39,381
up €39,381 (+180.1%), from €21,871 to €61,252
- Trade debts +€31,031
up €31,031 (+197.8%), from €15,688 to €46,720
- Reserves +€23,518
up €23,518 (+40.7%), from €57,824 to €81,342
- Gross operating margin -€7,680
down €7,680 (-14.1%), from €54,365 to €46,684
- Taxes -€2,757
down €2,757 (-18.3%), from €15,066 to €12,310
- Other operating charges -€805
down €805 (-45.4%), from €1,773 to €968
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 | €148,425 | €241,910 | +€93,485 | +63.0% |
| Fixed assets | 21/28 | €19,904 | €23,965 | +€4,061 | +20.4% |
| Tangible fixed assets | 22/27 | €19,904 | €23,965 | +€4,061 | +20.4% |
| Furniture and vehicles | 24 | €19,904 | €23,965 | +€4,061 | +20.4% |
| Current assets | 29/58 | €128,521 | €217,945 | +€89,424 | +69.6% |
| Stocks and contracts in progress | 3 | €2,601 | €9,231 | +€6,630 | +255.0% |
| Stocks | 30/36 | €2,601 | €9,231 | +€6,630 | +255.0% |
| Amounts receivable within one year | 40/41 | €220 | €31,156 | +€30,936 | +14062.9% |
| Trade receivables | 40 | €0 | €31,156 | +€31,156 | |
| Other amounts receivable | 41 | €220 | €0 | -€220 | -100.0% |
| Current investments | 50/53 | €106,112 | €126,420 | +€20,308 | +19.1% |
| Cash at bank and in hand | 54/58 | €17,554 | €37,140 | +€19,586 | +111.6% |
| Deferred charges and accrued income | 490/1 | €2,035 | €14,000 | +€11,965 | +587.8% |
| Total equity and liabilities | 10/49 | €148,425 | €241,910 | +€93,485 | +63.0% |
| Equity | 10/15 | €64,024 | €87,542 | +€23,518 | +36.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €57,824 | €81,342 | +€23,518 | +40.7% |
| Distributable reserves | 133 | €57,824 | €81,342 | +€23,518 | +40.7% |
| Amounts payable | 17/49 | €84,401 | €154,368 | +€69,967 | +82.9% |
| Amounts payable after more than one year | 17 | €41,893 | €41,202 | -€692 | -1.7% |
| Financial debts | 170/4 | €41,893 | €41,202 | -€692 | -1.7% |
| Amounts payable within one year | 42/48 | €42,507 | €113,166 | +€70,659 | +166.2% |
| Current portion of amounts payable after more than one year | 42 | €4,948 | €5,194 | +€246 | +5.0% |
| Trade debts | 44 | €15,688 | €46,720 | +€31,031 | +197.8% |
| Suppliers | 440/4 | €15,688 | €46,720 | +€31,031 | +197.8% |
| Taxes, remuneration and social security | 45 | €21,871 | €61,252 | +€39,381 | +180.1% |
| Taxes | 450/3 | €21,871 | €61,252 | +€39,381 | +180.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,005 | €9,155 | +€149 | +1.7% |
| Other operating charges | 640/8 | €1,773 | €968 | -€805 | -45.4% |
| Gross operating margin | 9900 | €54,365 | €46,684 | -€7,680 | -14.1% |
| Operating profit (loss) | 9901 | €43,587 | €36,562 | -€7,025 | -16.1% |
| Financial income | 75/76B | €345 | €678 | +€333 | +96.5% |
| Recurring financial income | 75 | €345 | €678 | +€333 | +96.5% |
| Financial charges | 65/66B | €1,859 | €1,413 | -€446 | -24.0% |
| Recurring financial charges | 65 | €1,859 | €1,413 | -€446 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €42,073 | €35,827 | -€6,246 | -14.8% |
| Income taxes | 67/77 | €15,066 | €12,310 | -€2,757 | -18.3% |
| Profit (loss) for the period | 9904 | €27,007 | €23,518 | -€3,489 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,007 | €23,518 | -€3,489 | -12.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.