EAU DE VIE: 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.
EAU DE VIE
Largest movements
- Receivables within one year -€7,001
down €7,001 (-11.2%), from €62,314 to €55,313
of which Trade receivables: -€4,418
- Tangible fixed assets +€6,168
up €6,168 (+28.7%), from €21,469 to €27,637
of which Furniture and vehicles: +€8,166
- Cash -€5,347
down €5,347 (-45.4%), from €11,782 to €6,434
mainly Investment in fixed assets (net) (-€16,821) and Other debts (-€12,218)
- Intangible fixed assets +€4,420
new in 2025: €4,420
- Deferred charges and accrued income -€3,177
down €3,177 (-36.8%), from €8,629 to €5,452
- Current portion of long-term debt +€14,318
up €14,318 (+155%), from €9,232 to €23,550
- Other debts -€12,218
no longer reported in 2025 (was €12,218)
- Trade debts -€5,598
down €5,598 (-18.6%), from €30,129 to €24,532
- Debts after one year -€4,441
down €4,441 (-30.2%), from €14,713 to €10,272
- Tax, wage and social debts +€2,063
up €2,063 (+130%), from €1,583 to €3,646
of which Taxes: +€2,523
- Gross operating margin -€18,807
down €18,807 (-48.1%), from €39,119 to €20,312
- Taxes -€3,370
down €3,370 (-68.1%), from €4,948 to €1,578
- Other operating charges -€1,143
down €1,143 (-40.0%), from €2,854 to €1,711
- Depreciation -€650
down €650 (-9.5%), from €6,883 to €6,233
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 | €104,193 | €99,255 | -€4,938 | -4.7% |
| Fixed assets | 21/28 | €21,469 | €32,057 | +€10,588 | +49.3% |
| Intangible fixed assets | 21 | - | €4,420 | +€4,420 | |
| Tangible fixed assets | 22/27 | €21,469 | €27,637 | +€6,168 | +28.7% |
| Furniture and vehicles | 24 | €4,770 | €12,936 | +€8,166 | +171% |
| Other tangible fixed assets | 26 | €16,699 | €14,700 | -€1,998 | -12.0% |
| Current assets | 29/58 | €82,724 | €67,199 | -€15,526 | -18.8% |
| Amounts receivable within one year | 40/41 | €62,314 | €55,313 | -€7,001 | -11.2% |
| Trade receivables | 40 | €40,642 | €36,224 | -€4,418 | -10.9% |
| Other amounts receivable | 41 | €21,672 | €19,089 | -€2,583 | -11.9% |
| Cash at bank and in hand | 54/58 | €11,782 | €6,434 | -€5,347 | -45.4% |
| Deferred charges and accrued income | 490/1 | €8,629 | €5,452 | -€3,177 | -36.8% |
| Total equity and liabilities | 10/49 | €104,193 | €99,255 | -€4,938 | -4.7% |
| Equity | 10/15 | €36,318 | €37,256 | +€938 | +2.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €0 | = | |
| Profit (loss) carried forward | 14 | €31,318 | €32,256 | +€938 | +3.0% |
| Amounts payable | 17/49 | €67,875 | €61,999 | -€5,876 | -8.7% |
| Amounts payable after more than one year | 17 | €14,713 | €10,272 | -€4,441 | -30.2% |
| Financial debts | 170/4 | €14,713 | €10,272 | -€4,441 | -30.2% |
| Amounts payable within one year | 42/48 | €53,162 | €51,727 | -€1,435 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €9,232 | €23,550 | +€14,318 | +155% |
| Trade debts | 44 | €30,129 | €24,532 | -€5,598 | -18.6% |
| Suppliers | 440/4 | €30,129 | €24,532 | -€5,598 | -18.6% |
| Taxes, remuneration and social security | 45 | €1,583 | €3,646 | +€2,063 | +130% |
| Taxes | 450/3 | €926 | €3,449 | +€2,523 | +273% |
| Remuneration and social security | 454/9 | €657 | €196 | -€461 | -70.1% |
| Other amounts payable | 47/48 | €12,218 | - | -€12,218 | |
| Non-recurring operating income | 76A | - | €6,486 | +€6,486 | |
| Remuneration, social security and pensions | 62 | €7,640 | €7,548 | -€92 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,883 | €6,233 | -€650 | -9.5% |
| Other operating charges | 640/8 | €2,854 | €1,711 | -€1,143 | -40.0% |
| Non-recurring operating charges | 66A | €40 | - | -€40 | |
| Gross operating margin | 9900 | €39,119 | €20,312 | -€18,807 | -48.1% |
| Operating profit (loss) | 9901 | €21,701 | €4,820 | -€16,881 | -77.8% |
| Financial income | 75/76B | €474 | €234 | -€240 | -50.7% |
| Recurring financial income | 75 | €474 | €234 | -€240 | -50.7% |
| Financial charges | 65/66B | €1,527 | €1,685 | +€158 | +10.3% |
| Recurring financial charges | 65 | €1,527 | €1,685 | +€158 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €20,649 | €3,369 | -€17,280 | -83.7% |
| Income taxes | 67/77 | €4,948 | €1,578 | -€3,370 | -68.1% |
| Profit (loss) for the period | 9904 | €15,701 | €1,791 | -€13,910 | -88.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,701 | €1,791 | -€13,910 | -88.6% |
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.