GOUT DIT VIN: 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.
GOUT DIT VIN
Largest movements
- Cash +€65,142
up €65,142 (+79.6%), from €81,787 to €146,929
mainly Trade debts (+€53,220) and Net result for the year (+€18,612)
- Receivables within one year +€12,678
up €12,678 (+63.3%), from €20,022 to €32,700
of which Trade receivables: +€9,290
- Deferred charges and accrued income -€2,030
down €2,030 (-19.2%), from €10,574 to €8,544
- Trade debts +€53,220
up €53,220 (+4259.4%), from €1,249 to €54,470
- Reserves +€18,612
up €18,612 (+78.1%), from €23,836 to €42,448
- Tax, wage and social debts +€3,959
up €3,959 (+29.4%), from €13,485 to €17,444
- Gross operating margin -€5,928
down €5,928 (-15.4%), from €38,448 to €32,519
- Financial charges +€3,978
up €3,978 (+2099.2%), from €190 to €4,168
- Taxes -€2,419
down €2,419 (-18.2%), from €13,288 to €10,869
- Financial income +€1,490
up €1,490 (+1244.1%), from €120 to €1,610
- Depreciation -€684
no longer reported in 2025 (was €684)
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.
Cash bridge derived
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 | €112,382 | €188,173 | +€75,791 | +67.4% |
| Current assets | 29/58 | €112,382 | €188,173 | +€75,791 | +67.4% |
| Amounts receivable within one year | 40/41 | €20,022 | €32,700 | +€12,678 | +63.3% |
| Trade receivables | 40 | €3,143 | €12,432 | +€9,290 | +295.6% |
| Other amounts receivable | 41 | €16,879 | €20,267 | +€3,389 | +20.1% |
| Cash at bank and in hand | 54/58 | €81,787 | €146,929 | +€65,142 | +79.6% |
| Deferred charges and accrued income | 490/1 | €10,574 | €8,544 | -€2,030 | -19.2% |
| Total equity and liabilities | 10/49 | €112,382 | €188,173 | +€75,791 | +67.4% |
| Equity | 10/15 | €97,648 | €116,260 | +€18,612 | +19.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,836 | €42,448 | +€18,612 | +78.1% |
| Distributable reserves | 133 | €23,836 | €42,448 | +€18,612 | +78.1% |
| Profit (loss) carried forward | 14 | €55,212 | €55,212 | = | 0.0% |
| Amounts payable | 17/49 | €14,734 | €71,913 | +€57,179 | +388.1% |
| Amounts payable within one year | 42/48 | €14,734 | €71,913 | +€57,179 | +388.1% |
| Trade debts | 44 | €1,249 | €54,470 | +€53,220 | +4259.4% |
| Suppliers | 440/4 | €1,249 | €54,470 | +€53,220 | +4259.4% |
| Taxes, remuneration and social security | 45 | €13,485 | €17,444 | +€3,959 | +29.4% |
| Taxes | 450/3 | €13,485 | €17,444 | +€3,959 | +29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €684 | - | -€684 | |
| Other operating charges | 640/8 | €570 | €481 | -€88 | -15.5% |
| Gross operating margin | 9900 | €38,448 | €32,519 | -€5,928 | -15.4% |
| Operating profit (loss) | 9901 | €37,194 | €32,038 | -€5,156 | -13.9% |
| Financial income | 75/76B | €120 | €1,610 | +€1,490 | +1244.1% |
| Recurring financial income | 75 | €120 | €1,610 | +€1,490 | +1244.1% |
| Financial charges | 65/66B | €190 | €4,168 | +€3,978 | +2099.2% |
| Recurring financial charges | 65 | €190 | €4,168 | +€3,978 | +2099.2% |
| Profit (loss) for the period before taxes | 9903 | €37,124 | €29,481 | -€7,643 | -20.6% |
| Income taxes | 67/77 | €13,288 | €10,869 | -€2,419 | -18.2% |
| Profit (loss) for the period | 9904 | €23,836 | €18,612 | -€5,224 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,836 | €18,612 | -€5,224 | -21.9% |
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 12 October 2026 via checked.be.