CUMA VitiVini Solutions: 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.
CUMA VitiVini Solutions
Largest movements
- Cash -€25,305
down €25,305 (-68.9%), from €36,725 to €11,420
mainly Other debts (-€67,130) and Investment in fixed assets (net) (-€23,690)
- Receivables within one year +€5,139
new in 2025: €5,139
of which Trade receivables: +€4,663
- Other debts -€67,130
down €67,130 (-30.2%), from €221,949 to €154,819
- Investment grants +€44,785
new in 2025: €44,785
- Profit (loss) carried forward +€4,346
up €4,346, from -€2,874 to €1,472
- Depreciation +€12,687
up €12,687 (+127%), from €9,995 to €22,682
- Gross operating margin +€11,856
up €11,856 (+154%), from €7,711 to €19,567
- Financial income +€7,955
new in 2025: €7,955
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 | €235,722 | €216,563 | -€19,159 | -8.1% |
| Fixed assets | 21/28 | €198,997 | €200,004 | +€1,008 | +0.5% |
| Tangible fixed assets | 22/27 | €198,997 | €200,004 | +€1,008 | +0.5% |
| Plant, machinery and equipment | 23 | €20,971 | €40,735 | +€19,764 | +94.2% |
| Furniture and vehicles | 24 | €178,026 | €159,270 | -€18,756 | -10.5% |
| Current assets | 29/58 | €36,725 | €16,559 | -€20,167 | -54.9% |
| Amounts receivable within one year | 40/41 | - | €5,139 | +€5,139 | |
| Trade receivables | 40 | - | €4,663 | +€4,663 | |
| Other amounts receivable | 41 | - | €475 | +€475 | |
| Cash at bank and in hand | 54/58 | €36,725 | €11,420 | -€25,305 | -68.9% |
| Total equity and liabilities | 10/49 | €235,722 | €216,563 | -€19,159 | -8.1% |
| Equity | 10/15 | €12,201 | €61,332 | +€49,131 | +403% |
| Contributions | 10/11 | €15,075 | €15,075 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,874 | €1,472 | +€4,346 | |
| Investment grants | 15 | - | €44,785 | +€44,785 | |
| Amounts payable | 17/49 | €223,521 | €155,231 | -€68,290 | -30.6% |
| Amounts payable within one year | 42/48 | €223,521 | €155,231 | -€68,290 | -30.6% |
| Trade debts | 44 | €78 | €412 | +€334 | +431% |
| Suppliers | 440/4 | €78 | €412 | +€334 | +431% |
| Taxes, remuneration and social security | 45 | €1,495 | - | -€1,495 | |
| Taxes | 450/3 | €1,495 | - | -€1,495 | |
| Other amounts payable | 47/48 | €221,949 | €154,819 | -€67,130 | -30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,995 | €22,682 | +€12,687 | +127% |
| Other operating charges | 640/8 | €537 | €412 | -€126 | -23.4% |
| Gross operating margin | 9900 | €7,711 | €19,567 | +€11,856 | +154% |
| Operating profit (loss) | 9901 | -€2,822 | -€3,528 | -€706 | -25.0% |
| Financial income | 75/76B | - | €7,955 | +€7,955 | |
| Recurring financial income | 75 | - | €7,955 | +€7,955 | |
| Financial charges | 65/66B | €52 | €81 | +€29 | +56.3% |
| Recurring financial charges | 65 | €52 | €81 | +€29 | +56.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,874 | €4,346 | +€7,220 | |
| Profit (loss) for the period | 9904 | -€2,874 | €4,346 | +€7,220 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,874 | €4,346 | +€7,220 |
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 30 October 2026 via checked.be.