VYNCKIER AGRI: 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.
VYNCKIER AGRI
Largest movements
- Receivables within one year -€53,830
down €53,830 (-15.8%), from €340,722 to €286,892
of which Trade receivables: -€49,653
- Tangible fixed assets -€36,533
down €36,533 (-1.7%), from €2.2m to €2.2m
of which Plant, machinery and equipment: -€519,103
- Debts after one year -€204,455
down €204,455 (-13.4%), from €1.5m to €1.3m
of which Financial debts: -€204,455
- Profit (loss) carried forward +€94,780
up €94,780 (+67.0%), from €141,423 to €236,203
- Reserves +€80,000
up €80,000 (+34.0%), from €235,000 to €315,000
- Other debts -€77,888
down €77,888 (-59.3%), from €131,342 to €53,454
- Gross operating margin +€120,241
up €120,241 (+14.6%), from €821,044 to €941,285
- Depreciation +€31,796
up €31,796 (+6.7%), from €474,693 to €506,489
- Taxes +€15,000
up €15,000 (+188%), from €8,000 to €23,000
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 | €2,568,175 | €2,480,260 | -€87,915 | -3.4% |
| Fixed assets | 21/28 | €2,206,342 | €2,169,809 | -€36,533 | -1.7% |
| Tangible fixed assets | 22/27 | €2,206,342 | €2,169,809 | -€36,533 | -1.7% |
| Plant, machinery and equipment | 23 | €1,605,764 | €1,086,661 | -€519,103 | -32.3% |
| Furniture and vehicles | 24 | €574,296 | €1,072,166 | +€497,870 | +86.7% |
| Leasing and similar rights | 25 | €26,282 | €10,982 | -€15,300 | -58.2% |
| Current assets | 29/58 | €361,832 | €310,451 | -€51,382 | -14.2% |
| Stocks and contracts in progress | 3 | €6,130 | €1,968 | -€4,162 | -67.9% |
| Stocks | 30/36 | €6,130 | €1,968 | -€4,162 | -67.9% |
| Amounts receivable within one year | 40/41 | €340,722 | €286,892 | -€53,830 | -15.8% |
| Trade receivables | 40 | €322,377 | €272,724 | -€49,653 | -15.4% |
| Other amounts receivable | 41 | €18,345 | €14,168 | -€4,176 | -22.8% |
| Cash at bank and in hand | 54/58 | €9,954 | €16,460 | +€6,506 | +65.4% |
| Deferred charges and accrued income | 490/1 | €5,026 | €5,131 | +€104 | +2.1% |
| Total equity and liabilities | 10/49 | €2,568,175 | €2,480,260 | -€87,915 | -3.4% |
| Equity | 10/15 | €459,596 | €624,470 | +€164,874 | +35.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €235,000 | €315,000 | +€80,000 | +34.0% |
| Distributable reserves | 133 | €235,000 | €315,000 | +€80,000 | +34.0% |
| Profit (loss) carried forward | 14 | €141,423 | €236,203 | +€94,780 | +67.0% |
| Investment grants | 15 | €33,173 | €23,267 | -€9,906 | -29.9% |
| Amounts payable | 17/49 | €2,108,579 | €1,855,790 | -€252,789 | -12.0% |
| Amounts payable after more than one year | 17 | €1,520,628 | €1,316,173 | -€204,455 | -13.4% |
| Financial debts | 170/4 | €1,170,628 | €966,173 | -€204,455 | -17.5% |
| Other amounts payable | 178/9 | €350,000 | €350,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €587,951 | €539,617 | -€48,334 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €383,575 | €407,851 | +€24,277 | +6.3% |
| Trade debts | 44 | €37,454 | €25,142 | -€12,311 | -32.9% |
| Suppliers | 440/4 | €37,454 | €25,142 | -€12,311 | -32.9% |
| Taxes, remuneration and social security | 45 | €35,580 | €53,169 | +€17,589 | +49.4% |
| Taxes | 450/3 | €17,512 | €34,935 | +€17,423 | +99.5% |
| Remuneration and social security | 454/9 | €18,068 | €18,234 | +€166 | +0.9% |
| Other amounts payable | 47/48 | €131,342 | €53,454 | -€77,888 | -59.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €202,740 | €203,017 | +€278 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €474,693 | €506,489 | +€31,796 | +6.7% |
| Other operating charges | 640/8 | €1,535 | €4,337 | +€2,802 | +183% |
| Gross operating margin | 9900 | €821,044 | €941,285 | +€120,241 | +14.6% |
| Operating profit (loss) | 9901 | €142,076 | €227,442 | +€85,366 | +60.1% |
| Financial income | 75/76B | €9,231 | €9,909 | +€678 | +7.3% |
| Recurring financial income | 75 | €9,231 | €9,909 | +€678 | +7.3% |
| Financial charges | 65/66B | €34,896 | €39,571 | +€4,675 | +13.4% |
| Recurring financial charges | 65 | €34,896 | €39,571 | +€4,675 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €116,411 | €197,780 | +€81,369 | +69.9% |
| Income taxes | 67/77 | €8,000 | €23,000 | +€15,000 | +188% |
| Profit (loss) for the period | 9904 | €108,411 | €174,780 | +€66,369 | +61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €108,411 | €174,780 | +€66,369 | +61.2% |
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 29 October 2026 via checked.be.