BENICO VINS: 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.
BENICO VINS
Largest movements
- Stocks and contracts +€28,252
up €28,252 (+123%), from €22,888 to €51,140
- Cash -€25,294
down €25,294 (-69.4%), from €36,462 to €11,168
mainly Stocks and contracts (-€28,252) and Net result for the year (-€5,634)
- Tangible fixed assets -€14,638
down €14,638 (-39.2%), from €37,336 to €22,699
of which Furniture and vehicles: -€13,057
- Profit (loss) carried forward -€5,634
new in 2025: -€5,634
- Tax, wage and social debts -€4,977
down €4,977 (-94.7%), from €5,257 to €279
- Other debts -€1,569
down €1,569 (-2.7%), from €58,741 to €57,172
- Gross operating margin -€11,325
down €11,325 (-48.1%), from €23,522 to €12,197
- Depreciation +€3,028
up €3,028 (+26.1%), from €11,609 to €14,638
- Taxes -€2,656
down €2,656 (-59.0%), from €4,505 to €1,849
- Financial charges -€2,529
down €2,529 (-93.4%), from €2,707 to €178
- Other operating charges -€483
down €483 (-29.3%), from €1,650 to €1,167
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 | €111,247 | €99,404 | -€11,843 | -10.6% |
| Fixed assets | 21/28 | €37,336 | €22,699 | -€14,638 | -39.2% |
| Tangible fixed assets | 22/27 | €37,336 | €22,699 | -€14,638 | -39.2% |
| Furniture and vehicles | 24 | €26,273 | €13,216 | -€13,057 | -49.7% |
| Other tangible fixed assets | 26 | €11,063 | €9,483 | -€1,580 | -14.3% |
| Current assets | 29/58 | €73,910 | €76,706 | +€2,795 | +3.8% |
| Stocks and contracts in progress | 3 | €22,888 | €51,140 | +€28,252 | +123% |
| Stocks | 30/36 | €22,888 | €51,140 | +€28,252 | +123% |
| Amounts receivable within one year | 40/41 | €13,570 | €13,643 | +€73 | +0.5% |
| Trade receivables | 40 | €3,031 | €3,293 | +€262 | +8.6% |
| Other amounts receivable | 41 | €10,539 | €10,350 | -€189 | -1.8% |
| Cash at bank and in hand | 54/58 | €36,462 | €11,168 | -€25,294 | -69.4% |
| Deferred charges and accrued income | 490/1 | €991 | €754 | -€236 | -23.9% |
| Total equity and liabilities | 10/49 | €111,247 | €99,404 | -€11,843 | -10.6% |
| Equity | 10/15 | €46,282 | €40,648 | -€5,634 | -12.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €43,282 | €43,282 | = | 0.0% |
| Distributable reserves | 133 | €43,282 | €43,282 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,634 | -€5,634 | |
| Amounts payable | 17/49 | €64,965 | €58,757 | -€6,208 | -9.6% |
| Amounts payable within one year | 42/48 | €64,965 | €58,757 | -€6,208 | -9.6% |
| Trade debts | 44 | €967 | €1,305 | +€338 | +35.0% |
| Suppliers | 440/4 | €967 | €1,305 | +€338 | +35.0% |
| Taxes, remuneration and social security | 45 | €5,257 | €279 | -€4,977 | -94.7% |
| Taxes | 450/3 | €5,257 | €279 | -€4,977 | -94.7% |
| Other amounts payable | 47/48 | €58,741 | €57,172 | -€1,569 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,609 | €14,638 | +€3,028 | +26.1% |
| Other operating charges | 640/8 | €1,650 | €1,167 | -€483 | -29.3% |
| Gross operating margin | 9900 | €23,522 | €12,197 | -€11,325 | -48.1% |
| Operating profit (loss) | 9901 | €10,263 | -€3,607 | -€13,870 | |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €2,707 | €178 | -€2,529 | -93.4% |
| Recurring financial charges | 65 | €2,707 | €178 | -€2,529 | -93.4% |
| Profit (loss) for the period before taxes | 9903 | €7,565 | -€3,785 | -€11,350 | |
| Income taxes | 67/77 | €4,505 | €1,849 | -€2,656 | -59.0% |
| Profit (loss) for the period | 9904 | €3,060 | -€5,634 | -€8,694 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,060 | -€5,634 | -€8,694 |
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 14 October 2026 via checked.be.