IENEFFE CANTINA: what changed
IENEFFE CANTINA
Largest movements
- Cash -€18,067
down €18,067 (-77.3%), from €23,378 to €5,311
mainly Other debts (-€9,611) and Trade debts (-€5,247)
- Stocks and contracts -€3,422
no longer reported in 2025 (was €3,422)
- Tangible fixed assets -€1,701
no longer reported in 2025 (was €1,701)
- Receivables within one year -€1,679
down €1,679 (-99.1%), from €1,694 to €15
of which Trade receivables: -€1,694
- Other debts -€9,611
down €9,611 (-26.7%), from €36,004 to €26,392
- Trade debts -€5,247
no longer reported in 2025 (was €5,247)
- Profit (loss) carried forward -€5,212
down €5,212 (-13.6%), from -€38,245 to -€43,456
- Tax, wage and social debts -€4,853
down €4,853 (-98.6%), from €4,923 to €70
of which Remuneration and social security: -€4,400
- Staff costs -€6,067
down €6,067, from €5,738 to -€329
- Depreciation -€2,839
no longer reported in 2025 (was €2,839)
- Gross operating margin -€2,595
down €2,595 (-115%), from -€2,263 to -€4,857
- Other operating charges -€2,390
down €2,390 (-86.1%), from €2,777 to €387
- Financial charges +€104
up €104 (+54.0%), from €192 to €296
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 | €30,249 | €5,326 | -€24,923 | -82.4% |
| Fixed assets | 21/28 | €1,701 | - | -€1,701 | |
| Tangible fixed assets | 22/27 | €1,701 | - | -€1,701 | |
| Plant, machinery and equipment | 23 | €1,701 | - | -€1,701 | |
| Current assets | 29/58 | €28,548 | €5,326 | -€23,222 | -81.3% |
| Stocks and contracts in progress | 3 | €3,422 | - | -€3,422 | |
| Stocks | 30/36 | €3,422 | - | -€3,422 | |
| Amounts receivable within one year | 40/41 | €1,694 | €15 | -€1,679 | -99.1% |
| Trade receivables | 40 | €1,694 | - | -€1,694 | |
| Other amounts receivable | 41 | - | €15 | +€15 | |
| Cash at bank and in hand | 54/58 | €23,378 | €5,311 | -€18,067 | -77.3% |
| Deferred charges and accrued income | 490/1 | €54 | - | -€54 | |
| Total equity and liabilities | 10/49 | €30,249 | €5,326 | -€24,923 | -82.4% |
| Equity | 10/15 | -€15,925 | -€21,136 | -€5,212 | -32.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,720 | €3,720 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,245 | -€43,456 | -€5,212 | -13.6% |
| Amounts payable | 17/49 | €46,174 | €26,462 | -€19,711 | -42.7% |
| Amounts payable within one year | 42/48 | €46,174 | €26,462 | -€19,711 | -42.7% |
| Trade debts | 44 | €5,247 | - | -€5,247 | |
| Suppliers | 440/4 | €5,247 | - | -€5,247 | |
| Taxes, remuneration and social security | 45 | €4,923 | €70 | -€4,853 | -98.6% |
| Taxes | 450/3 | €522 | €70 | -€452 | -86.6% |
| Remuneration and social security | 454/9 | €4,400 | - | -€4,400 | |
| Other amounts payable | 47/48 | €36,004 | €26,392 | -€9,611 | -26.7% |
| Remuneration, social security and pensions | 62 | €5,738 | -€329 | -€6,067 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,839 | - | -€2,839 | |
| Other operating charges | 640/8 | €2,777 | €387 | -€2,390 | -86.1% |
| Gross operating margin | 9900 | -€2,263 | -€4,857 | -€2,595 | -115% |
| Operating profit (loss) | 9901 | -€13,617 | -€4,916 | +€8,702 | +63.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +3,200% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +3,200% |
| Financial charges | 65/66B | €192 | €296 | +€104 | +54.0% |
| Recurring financial charges | 65 | €192 | €296 | +€104 | +54.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,809 | -€5,212 | +€8,598 | +62.3% |
| Income taxes | 67/77 | €70 | - | -€70 | |
| Profit (loss) for the period | 9904 | -€13,880 | -€5,212 | +€8,668 | +62.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,880 | -€5,212 | +€8,668 | +62.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.