DELECTUS VINUM: 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.
DELECTUS VINUM
Largest movements
- Receivables within one year -€1,223
down €1,223 (-36.0%), from €3,396 to €2,172
- Stocks and contracts -€551
down €551 (-6.8%), from €8,117 to €7,566
- Cash -€416
down €416 (-19.5%), from €2,136 to €1,720
mainly Trade debts (-€1,448) and Net result for the year (-€1,285)
- Deferred charges and accrued income -€256
no longer reported in 2025 (was €256)
- Trade debts -€1,448
down €1,448 (-64.9%), from €2,231 to €784
- Profit (loss) carried forward -€1,285
down €1,285 (-19.5%), from -€6,577 to -€7,861
- Other debts +€325
up €325 (+3.5%), from €9,274 to €9,599
- Gross operating margin -€2,019
down €2,019, from €1,342 to -€677
- Other operating charges +€14
up €14 (+3.2%), from €439 to €453
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 | €14,404 | €11,958 | -€2,446 | -17.0% |
| Fixed assets | 21/28 | €500 | €500 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €13,904 | €11,458 | -€2,446 | -17.6% |
| Stocks and contracts in progress | 3 | €8,117 | €7,566 | -€551 | -6.8% |
| Stocks | 30/36 | €8,117 | €7,566 | -€551 | -6.8% |
| Amounts receivable within one year | 40/41 | €3,396 | €2,172 | -€1,223 | -36.0% |
| Trade receivables | 40 | €3,396 | €2,172 | -€1,223 | -36.0% |
| Cash at bank and in hand | 54/58 | €2,136 | €1,720 | -€416 | -19.5% |
| Deferred charges and accrued income | 490/1 | €256 | - | -€256 | |
| Total equity and liabilities | 10/49 | €14,404 | €11,958 | -€2,446 | -17.0% |
| Equity | 10/15 | €1,846 | €562 | -€1,285 | -69.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Capital | 10 | €7,500 | €7,500 | = | 0.0% |
| Issued capital | 100 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €923 | €923 | = | 0.0% |
| Non-distributable reserves | 130/1 | €923 | €923 | = | 0.0% |
| Reserves not available under the articles | 1311 | €923 | €923 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,577 | -€7,861 | -€1,285 | -19.5% |
| Amounts payable | 17/49 | €12,558 | €11,396 | -€1,162 | -9.3% |
| Amounts payable within one year | 42/48 | €12,558 | €11,396 | -€1,162 | -9.3% |
| Trade debts | 44 | €2,231 | €784 | -€1,448 | -64.9% |
| Suppliers | 440/4 | €2,231 | €784 | -€1,448 | -64.9% |
| Taxes, remuneration and social security | 45 | €1,053 | €1,014 | -€39 | -3.7% |
| Taxes | 450/3 | €1,053 | €1,014 | -€39 | -3.7% |
| Other amounts payable | 47/48 | €9,274 | €9,599 | +€325 | +3.5% |
| Other operating charges | 640/8 | €439 | €453 | +€14 | +3.2% |
| Gross operating margin | 9900 | €1,342 | -€677 | -€2,019 | |
| Operating profit (loss) | 9901 | €903 | -€1,130 | -€2,033 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €157 | €155 | -€2 | -1.0% |
| Recurring financial charges | 65 | €157 | €155 | -€2 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €746 | -€1,285 | -€2,031 | |
| Profit (loss) for the period | 9904 | €746 | -€1,285 | -€2,031 | |
| Profit (loss) for the period to be appropriated | 9905 | €746 | -€1,285 | -€2,031 |
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 16 October 2026 via checked.be.