FRABEL VINS: 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.
FRABEL VINS
Largest movements
- Receivables within one year +€53,504
up €53,504 (+49.0%), from €109,230 to €162,734
of which Trade receivables: +€53,319
- Cash +€4,696
up €4,696 (+475%), from €989 to €5,685
mainly Trade debts (+€27,655) and Tax, wage and social debts (+€17,245)
- Trade debts +€27,655
up €27,655 (+45.3%), from €61,055 to €88,710
- Tax, wage and social debts +€17,245
up €17,245 (+259%), from €6,665 to €23,909
- Reserves +€13,300
up €13,300 (+60.4%), from €22,006 to €35,306
of which Distributable reserves: +€13,300
- Gross operating margin +€16,902
up €16,902 (+532%), from €3,176 to €20,078
- Taxes +€5,717
up €5,717 (+6,534%), from €88 to €5,804
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 | €110,219 | €168,419 | +€58,200 | +52.8% |
| Current assets | 29/58 | €110,219 | €168,419 | +€58,200 | +52.8% |
| Amounts receivable within one year | 40/41 | €109,230 | €162,734 | +€53,504 | +49.0% |
| Trade receivables | 40 | €109,208 | €162,527 | +€53,319 | +48.8% |
| Other amounts receivable | 41 | €22 | €207 | +€185 | +825% |
| Cash at bank and in hand | 54/58 | €989 | €5,685 | +€4,696 | +475% |
| Total equity and liabilities | 10/49 | €110,219 | €168,419 | +€58,200 | +52.8% |
| Equity | 10/15 | €42,006 | €55,306 | +€13,300 | +31.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €22,006 | €35,306 | +€13,300 | +60.4% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €20,006 | €33,306 | +€13,300 | +66.5% |
| Amounts payable | 17/49 | €68,213 | €113,113 | +€44,900 | +65.8% |
| Amounts payable within one year | 42/48 | €68,213 | €113,113 | +€44,900 | +65.8% |
| Trade debts | 44 | €61,055 | €88,710 | +€27,655 | +45.3% |
| Suppliers | 440/4 | €61,055 | €88,710 | +€27,655 | +45.3% |
| Taxes, remuneration and social security | 45 | €6,665 | €23,909 | +€17,245 | +259% |
| Taxes | 450/3 | €6,665 | €23,909 | +€17,245 | +259% |
| Other amounts payable | 47/48 | €494 | €494 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €3,176 | €20,078 | +€16,902 | +532% |
| Operating profit (loss) | 9901 | €2,788 | €19,678 | +€16,889 | +606% |
| Financial charges | 65/66B | €459 | €573 | +€114 | +24.9% |
| Recurring financial charges | 65 | €459 | €573 | +€114 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €2,329 | €19,105 | +€16,775 | +720% |
| Income taxes | 67/77 | €88 | €5,804 | +€5,717 | +6,534% |
| Profit (loss) for the period | 9904 | €2,242 | €13,300 | +€11,058 | +493% |
| Profit (loss) for the period to be appropriated | 9905 | €2,242 | €13,300 | +€11,058 | +493% |
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 31 October 2026 via checked.be.