CLASSICA INTERNATIONAL: what changed
What changed
CLASSICA INTERNATIONAL
NACE 46.341, Wholesale of wines and spirits
filed annual accounts (NBB)
Net result for the year
-€431,783
2024 · -€194,970-€236,813
Equity
-€70,672
2024 · €361,111-€431,783
Cash
€569,173
2024 · €985,067-€415,895
Balance sheet total
€1.4m
2024 · €3.0m-€1.6m
Largest movements
Assets
- Receivables within one year -€652,431
down €652,431 (-50.3%), from €1.3m to €645,617
of which Trade receivables: -€647,728
- Stocks and contracts -€594,076
down €594,076 (-80.6%), from €737,442 to €143,365
- Cash -€415,895
down €415,895 (-42.2%), from €985,067 to €569,173
mainly Trade debts (-€909,401) and Net result for the year (-€431,783)
Equity and liabilities
- Trade debts -€909,401
down €909,401 (-55.1%), from €1.6m to €740,342
- Profit (loss) carried forward -€431,783
down €431,783 (-14.6%), from -€3.0m to -€3.4m
- Debts after one year -€300,089
down €300,089 (-29.7%), from €1.0m to €710,050
Income statement
- Gross operating margin -€323,177
down €323,177 (-5,114%), from -€6,319 to -€329,496
- Other operating charges -€319,317
down €319,317 (-99.9%), from €319,775 to €458
- Write-downs +€209,166
up €209,166, from -€184,231 to €24,935
- Financial income -€28,014
down €28,014 (-84.9%), from €33,015 to €5,001
- Financial charges +€8,026
up €8,026 (+11.1%), from €72,169 to €80,195
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€194,970
Gross operating margin
-€323,177
Depreciation
+€2,822
Write-downs
-€209,166
Other operating charges
+€319,317
Other operating items
+€9,431
Financial income
-€28,014
Financial charges
-€8,026
Result 2025
-€431,783
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€115,806
Investment
€0
Financing
-€300,089
Cash 2024
€985,067
From operations (derived)
-€115,806
Net result for the year
-€431,783
Depreciation
+€1,700
Stocks and contracts
+€594,076
Receivables within one year
+€652,431
Deferred charges and accrued income
-€20,855
Trade debts
-€909,401
Tax, wage and social debts
-€1,974
Financing
-€300,089
Debts after one year
-€300,089
Cash 2025
€569,173
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,024,256 | €1,381,010 | -€1.6m | -54.3% |
| Fixed assets | 21/28 | €3,700 | €2,000 | -€1,700 | -45.9% |
| Tangible fixed assets | 22/27 | €1,700 | €0 | -€1,700 | -100% |
| Plant, machinery and equipment | 23 | €1,700 | €0 | -€1,700 | -100% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €3,020,557 | €1,379,010 | -€1.6m | -54.3% |
| Stocks and contracts in progress | 3 | €737,442 | €143,365 | -€594,076 | -80.6% |
| Stocks | 30/36 | €737,442 | €143,365 | -€594,076 | -80.6% |
| Amounts receivable within one year | 40/41 | €1,298,047 | €645,617 | -€652,431 | -50.3% |
| Trade receivables | 40 | €1,282,262 | €634,534 | -€647,728 | -50.5% |
| Other amounts receivable | 41 | €15,786 | €11,083 | -€4,703 | -29.8% |
| Cash at bank and in hand | 54/58 | €985,067 | €569,173 | -€415,895 | -42.2% |
| Deferred charges and accrued income | 490/1 | €0 | €20,855 | +€20,855 | |
| Total equity and liabilities | 10/49 | €3,024,256 | €1,381,010 | -€1.6m | -54.3% |
| Equity | 10/15 | €361,111 | -€70,672 | -€431,783 | |
| Contributions | 10/11 | €3,320,000 | €3,320,000 | = | 0.0% |
| Capital | 10 | €3,320,000 | €3,320,000 | = | 0.0% |
| Issued capital | 100 | €3,320,000 | €3,320,000 | = | 0.0% |
| Reserves | 13 | €497 | €497 | = | 0.0% |
| Non-distributable reserves | 130/1 | €497 | €497 | = | 0.0% |
| Legal reserve | 130 | €497 | €497 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,959,386 | -€3,391,169 | -€431,783 | -14.6% |
| Amounts payable | 17/49 | €2,663,146 | €1,451,682 | -€1.2m | -45.5% |
| Amounts payable after more than one year | 17 | €1,010,139 | €710,050 | -€300,089 | -29.7% |
| Financial debts | 170/4 | €1,010,139 | €710,050 | -€300,089 | -29.7% |
| Amounts payable within one year | 42/48 | €1,653,007 | €741,632 | -€911,374 | -55.1% |
| Trade debts | 44 | €1,649,743 | €740,342 | -€909,401 | -55.1% |
| Suppliers | 440/4 | €1,649,743 | €740,342 | -€909,401 | -55.1% |
| Taxes, remuneration and social security | 45 | €3,264 | €1,290 | -€1,974 | -60.5% |
| Taxes | 450/3 | €2,013 | €0 | -€2,013 | -100% |
| Remuneration and social security | 454/9 | €1,251 | €1,290 | +€39 | +3.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,522 | €1,700 | -€2,822 | -62.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€184,231 | €24,935 | +€209,166 | |
| Other operating charges | 640/8 | €319,775 | €458 | -€319,317 | -99.9% |
| Non-recurring operating charges | 66A | €9,431 | €0 | -€9,431 | -100% |
| Gross operating margin | 9900 | -€6,319 | -€329,496 | -€323,177 | -5,114% |
| Operating profit (loss) | 9901 | -€155,816 | -€356,589 | -€200,772 | -129% |
| Financial income | 75/76B | €33,015 | €5,001 | -€28,014 | -84.9% |
| Recurring financial income | 75 | €33,015 | €5,001 | -€28,014 | -84.9% |
| Financial charges | 65/66B | €72,169 | €80,195 | +€8,026 | +11.1% |
| Recurring financial charges | 65 | €72,169 | €80,195 | +€8,026 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€194,970 | -€431,783 | -€236,813 | -121% |
| Profit (loss) for the period | 9904 | -€194,970 | -€431,783 | -€236,813 | -121% |
| Profit (loss) for the period to be appropriated | 9905 | -€194,970 | -€431,783 | -€236,813 | -121% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.