CAVAVINO: 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.
CAVAVINO
Largest movements
- Receivables within one year +€1,956
new in 2024: €1,956
of which Other amounts receivable: +€1,820
- Cash -€1,502
down €1,502 (-40.1%), from €3,742 to €2,240
mainly Trade debts (-€5,812) and Debts after one year (-€3,811)
- Tangible fixed assets -€642
down €642 (-38.7%), from €1,661 to €1,019
- Deferred charges and accrued income -€86
no longer reported in 2024 (was €86)
- Profit (loss) carried forward +€6,697
up €6,697 (+15.4%), from -€43,367 to -€36,670
- Trade debts -€5,812
down €5,812 (-35.6%), from €16,344 to €10,532
- Debts after one year -€3,811
down €3,811 (-41.5%), from €9,173 to €5,362
- Short-term financial debts +€3,810
new in 2024: €3,810
- Current portion of long-term debt -€3,638
no longer reported in 2024 (was €3,638)
- Gross operating margin +€28,892
up €28,892, from -€21,131 to €7,761
- Financial charges -€3,149
no longer reported in 2024 (was €3,149)
- Other operating charges -€1,132
no longer reported in 2024 (was €1,132)
- Staff costs +€491
new in 2024: €491
- Depreciation +€285
up €285 (+79.7%), from €357 to €642
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 | €5,489 | €5,214 | -€275 | -5.0% |
| Fixed assets | 21/28 | €1,661 | €1,019 | -€642 | -38.7% |
| Tangible fixed assets | 22/27 | €1,661 | €1,019 | -€642 | -38.7% |
| Plant, machinery and equipment | 23 | €1,661 | €1,019 | -€642 | -38.7% |
| Current assets | 29/58 | €3,828 | €4,195 | +€367 | +9.6% |
| Amounts receivable within one year | 40/41 | - | €1,956 | +€1,956 | |
| Trade receivables | 40 | - | €136 | +€136 | |
| Other amounts receivable | 41 | - | €1,820 | +€1,820 | |
| Cash at bank and in hand | 54/58 | €3,742 | €2,240 | -€1,502 | -40.1% |
| Deferred charges and accrued income | 490/1 | €86 | - | -€86 | |
| Total equity and liabilities | 10/49 | €5,489 | €5,214 | -€275 | -5.0% |
| Equity | 10/15 | -€33,367 | -€26,670 | +€6,697 | +20.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,367 | -€36,670 | +€6,697 | +15.4% |
| Amounts payable | 17/49 | €38,856 | €31,884 | -€6,972 | -17.9% |
| Amounts payable after more than one year | 17 | €9,173 | €5,362 | -€3,811 | -41.5% |
| Financial debts | 170/4 | €9,173 | €5,362 | -€3,811 | -41.5% |
| Amounts payable within one year | 42/48 | €29,683 | €26,522 | -€3,161 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €3,638 | - | -€3,638 | |
| Financial debts | 43 | - | €3,810 | +€3,810 | |
| Credit institutions | 430/8 | - | €3,810 | +€3,810 | |
| Trade debts | 44 | €16,344 | €10,532 | -€5,812 | -35.6% |
| Suppliers | 440/4 | €16,344 | €10,532 | -€5,812 | -35.6% |
| Taxes, remuneration and social security | 45 | €5,291 | €6,297 | +€1,006 | +19.0% |
| Taxes | 450/3 | €3,191 | €3,597 | +€406 | +12.7% |
| Remuneration and social security | 454/9 | €2,100 | €2,700 | +€600 | +28.6% |
| Other amounts payable | 47/48 | €4,410 | €5,882 | +€1,472 | +33.4% |
| Remuneration, social security and pensions | 62 | - | €491 | +€491 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €357 | €642 | +€285 | +79.7% |
| Other operating charges | 640/8 | €1,132 | - | -€1,132 | |
| Gross operating margin | 9900 | -€21,131 | €7,761 | +€28,892 | |
| Operating profit (loss) | 9901 | -€22,620 | €6,628 | +€29,248 | |
| Financial income | 75/76B | - | €69 | +€69 | |
| Recurring financial income | 75 | - | €69 | +€69 | |
| Financial charges | 65/66B | €3,149 | - | -€3,149 | |
| Recurring financial charges | 65 | €3,149 | - | -€3,149 | |
| Profit (loss) for the period before taxes | 9903 | -€25,769 | €6,697 | +€32,466 | |
| Profit (loss) for the period | 9904 | -€25,769 | €6,697 | +€32,466 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,769 | €6,697 | +€32,466 |
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 21 October 2026 via checked.be.