GaspareVino: what changed
GaspareVino
Largest movements
- Receivables within one year +€16,389
up €16,389 (+52.8%), from €31,023 to €47,412
of which Trade receivables: +€15,767
- Cash -€9,005
down €9,005 (-76.7%), from €11,733 to €2,729
mainly Receivables within one year (-€16,389) and Tax, wage and social debts (-€7,620)
- Tangible fixed assets -€564
down €564 (-51.6%), from €1,092 to €528
of which Plant, machinery and equipment: -€454
- Reserves +€12,274
up €12,274 (+137%), from €8,949 to €21,223
- Tax, wage and social debts -€7,620
down €7,620 (-27.3%), from €27,880 to €20,260
of which Taxes: -€7,513
- Other debts +€2,048
up €2,048 (+42.5%), from €4,823 to €6,871
- Gross operating margin +€29,892
up €29,892 (+81.8%), from €36,551 to €66,443
- Staff costs +€12,842
up €12,842 (+48.7%), from €26,370 to €39,212
- Taxes +€5,213
up €5,213 (+296%), from €1,761 to €6,974
- Other operating charges +€1,011
up €1,011 (+145%), from €698 to €1,709
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,177 | €52,987 | +€6,809 | +14.7% |
| Fixed assets | 21/28 | €1,092 | €528 | -€564 | -51.6% |
| Tangible fixed assets | 22/27 | €1,092 | €528 | -€564 | -51.6% |
| Plant, machinery and equipment | 23 | €982 | €528 | -€454 | -46.2% |
| Furniture and vehicles | 24 | €110 | €0 | -€110 | -100% |
| Current assets | 29/58 | €45,086 | €52,458 | +€7,373 | +16.4% |
| Amounts receivable within one year | 40/41 | €31,023 | €47,412 | +€16,389 | +52.8% |
| Trade receivables | 40 | €31,023 | €46,790 | +€15,767 | +50.8% |
| Other amounts receivable | 41 | - | €622 | +€622 | |
| Cash at bank and in hand | 54/58 | €11,733 | €2,729 | -€9,005 | -76.7% |
| Deferred charges and accrued income | 490/1 | €2,329 | €2,317 | -€12 | -0.5% |
| Total equity and liabilities | 10/49 | €46,177 | €52,987 | +€6,809 | +14.7% |
| Equity | 10/15 | €9,049 | €21,323 | +€12,274 | +136% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €8,949 | €21,223 | +€12,274 | +137% |
| Distributable reserves | 133 | €8,949 | €21,223 | +€12,274 | +137% |
| Amounts payable | 17/49 | €37,128 | €31,663 | -€5,465 | -14.7% |
| Amounts payable within one year | 42/48 | €37,128 | €31,663 | -€5,465 | -14.7% |
| Trade debts | 44 | €4,426 | €4,533 | +€108 | +2.4% |
| Suppliers | 440/4 | €4,426 | €4,533 | +€108 | +2.4% |
| Taxes, remuneration and social security | 45 | €27,880 | €20,260 | -€7,620 | -27.3% |
| Taxes | 450/3 | €17,724 | €10,211 | -€7,513 | -42.4% |
| Remuneration and social security | 454/9 | €10,156 | €10,049 | -€107 | -1.1% |
| Other amounts payable | 47/48 | €4,823 | €6,871 | +€2,048 | +42.5% |
| Remuneration, social security and pensions | 62 | €26,370 | €39,212 | +€12,842 | +48.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €884 | €564 | -€321 | -36.3% |
| Other operating charges | 640/8 | €698 | €1,709 | +€1,011 | +145% |
| Gross operating margin | 9900 | €36,551 | €66,443 | +€29,892 | +81.8% |
| Operating profit (loss) | 9901 | €8,599 | €24,959 | +€16,360 | +190% |
| Financial income | 75/76B | €1 | €80 | +€80 | +15,296% |
| Recurring financial income | 75 | €1 | €80 | +€80 | +15,296% |
| Financial charges | 65/66B | €5,754 | €5,791 | +€37 | +0.6% |
| Recurring financial charges | 65 | €5,754 | €5,791 | +€37 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €2,846 | €19,248 | +€16,403 | +576% |
| Income taxes | 67/77 | €1,761 | €6,974 | +€5,213 | +296% |
| Profit (loss) for the period | 9904 | €1,084 | €12,274 | +€11,190 | +1,032% |
| Profit (loss) for the period to be appropriated | 9905 | €1,084 | €12,274 | +€11,190 | +1,032% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.