Dolce Vina: 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.
Dolce Vina
Largest movements
- Cash +€46,614
up €46,614 (+142%), from €32,713 to €79,327
mainly Net result for the year (+€59,973) and Tax, wage and social debts (+€3,449)
- Receivables within one year -€2,310
down €2,310 (-4.1%), from €55,892 to €53,582
of which Trade receivables: -€17,802
- Reserves +€59,973
up €59,973 (+121%), from €49,606 to €109,579
- Other debts -€21,875
no longer reported in 2025 (was €21,875)
- Tax, wage and social debts +€3,449
up €3,449 (+15.8%), from €21,776 to €25,225
of which Taxes: +€3,449
- Gross operating margin +€14,807
up €14,807 (+22.1%), from €67,114 to €81,922
- Taxes +€3,226
up €3,226 (+23.9%), from €13,496 to €16,721
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 | €97,274 | €140,579 | +€43,305 | +44.5% |
| Fixed assets | 21/28 | €6,743 | €5,556 | -€1,187 | -17.6% |
| Tangible fixed assets | 22/27 | €6,743 | €5,556 | -€1,187 | -17.6% |
| Plant, machinery and equipment | 23 | €3,837 | €3,305 | -€532 | -13.9% |
| Furniture and vehicles | 24 | €2,906 | €2,251 | -€655 | -22.5% |
| Current assets | 29/58 | €90,531 | €135,023 | +€44,492 | +49.1% |
| Amounts receivable within one year | 40/41 | €55,892 | €53,582 | -€2,310 | -4.1% |
| Trade receivables | 40 | €55,892 | €38,090 | -€17,802 | -31.9% |
| Other amounts receivable | 41 | - | €15,492 | +€15,492 | |
| Cash at bank and in hand | 54/58 | €32,713 | €79,327 | +€46,614 | +142% |
| Deferred charges and accrued income | 490/1 | €1,926 | €2,114 | +€189 | +9.8% |
| Total equity and liabilities | 10/49 | €97,274 | €140,579 | +€43,305 | +44.5% |
| Equity | 10/15 | €50,606 | €110,579 | +€59,973 | +119% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €49,606 | €109,579 | +€59,973 | +121% |
| Distributable reserves | 133 | €49,606 | €109,579 | +€59,973 | +121% |
| Amounts payable | 17/49 | €46,668 | €30,000 | -€16,668 | -35.7% |
| Amounts payable within one year | 42/48 | €46,618 | €29,580 | -€17,038 | -36.5% |
| Trade debts | 44 | €2,967 | €4,355 | +€1,388 | +46.8% |
| Suppliers | 440/4 | €2,967 | €4,355 | +€1,388 | +46.8% |
| Taxes, remuneration and social security | 45 | €21,776 | €25,225 | +€3,449 | +15.8% |
| Taxes | 450/3 | €20,119 | €23,568 | +€3,449 | +17.1% |
| Remuneration and social security | 454/9 | €1,657 | €1,657 | = | 0.0% |
| Other amounts payable | 47/48 | €21,875 | - | -€21,875 | |
| Accrued charges and deferred income | 492/3 | €50 | €420 | +€370 | +740% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,779 | €2,521 | +€742 | +41.7% |
| Other operating charges | 640/8 | €82 | €168 | +€85 | +104% |
| Gross operating margin | 9900 | €67,114 | €81,922 | +€14,807 | +22.1% |
| Operating profit (loss) | 9901 | €65,253 | €79,233 | +€13,980 | +21.4% |
| Financial income | 75/76B | €189 | €130 | -€59 | -31.4% |
| Recurring financial income | 75 | €189 | €130 | -€59 | -31.4% |
| Financial charges | 65/66B | €2,341 | €2,669 | +€329 | +14.0% |
| Recurring financial charges | 65 | €2,341 | €2,669 | +€329 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €63,102 | €76,694 | +€13,592 | +21.5% |
| Income taxes | 67/77 | €13,496 | €16,721 | +€3,226 | +23.9% |
| Profit (loss) for the period | 9904 | €49,606 | €59,973 | +€10,367 | +20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,606 | €59,973 | +€10,367 | +20.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.