IN VITIS VINIFERA: 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.
IN VITIS VINIFERA
Largest movements
- Tangible fixed assets -€3,871
down €3,871 (-38.3%), from €10,108 to €6,237
- Deferred charges and accrued income +€1,483
up €1,483, from €0 to €1,483
- Receivables within one year +€1,048
up €1,048 (+33.3%), from €3,149 to €4,198
of which Trade receivables: +€1,984
- Profit (loss) carried forward -€3,765
down €3,765 (-10.8%), from -€35,004 to -€38,770
- Trade debts +€1,577
up €1,577 (+65.5%), from €2,410 to €3,987
- Other debts +€682
up €682 (+67.0%), from €1,017 to €1,699
- Gross operating margin +€2,902
up €2,902, from -€2,470 to €432
- Financial income +€119
up €119 (+20.3%), from €587 to €706
- Other operating charges -€101
down €101 (-14.1%), from €715 to €614
- Financial charges +€32
up €32 (+15.2%), from €210 to €242
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 | €18,597 | €17,092 | -€1,504 | -8.1% |
| Fixed assets | 21/28 | €10,108 | €6,237 | -€3,871 | -38.3% |
| Tangible fixed assets | 22/27 | €10,108 | €6,237 | -€3,871 | -38.3% |
| Furniture and vehicles | 24 | €10,108 | €6,237 | -€3,871 | -38.3% |
| Current assets | 29/58 | €8,489 | €10,856 | +€2,367 | +27.9% |
| Stocks and contracts in progress | 3 | €781 | €781 | = | 0.0% |
| Stocks | 30/36 | €781 | €781 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,149 | €4,198 | +€1,048 | +33.3% |
| Trade receivables | 40 | €1,881 | €3,865 | +€1,984 | +105% |
| Other amounts receivable | 41 | €1,268 | €333 | -€935 | -73.8% |
| Cash at bank and in hand | 54/58 | €4,558 | €4,394 | -€164 | -3.6% |
| Deferred charges and accrued income | 490/1 | €0 | €1,483 | +€1,483 | |
| Total equity and liabilities | 10/49 | €18,597 | €17,092 | -€1,504 | -8.1% |
| Equity | 10/15 | €14,996 | €11,230 | -€3,765 | -25.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,004 | -€38,770 | -€3,765 | -10.8% |
| Amounts payable | 17/49 | €3,601 | €5,862 | +€2,261 | +62.8% |
| Amounts payable within one year | 42/48 | €3,601 | €5,862 | +€2,261 | +62.8% |
| Trade debts | 44 | €2,410 | €3,987 | +€1,577 | +65.5% |
| Suppliers | 440/4 | €2,410 | €3,987 | +€1,577 | +65.5% |
| Taxes, remuneration and social security | 45 | €174 | €176 | +€2 | +1.0% |
| Taxes | 450/3 | €174 | €176 | +€2 | +1.0% |
| Other amounts payable | 47/48 | €1,017 | €1,699 | +€682 | +67.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,871 | €3,871 | = | 0.0% |
| Other operating charges | 640/8 | €715 | €614 | -€101 | -14.1% |
| Gross operating margin | 9900 | -€2,470 | €432 | +€2,902 | |
| Operating profit (loss) | 9901 | -€7,056 | -€4,053 | +€3,003 | +42.6% |
| Financial income | 75/76B | €587 | €706 | +€119 | +20.3% |
| Recurring financial income | 75 | €587 | €706 | +€119 | +20.3% |
| Financial charges | 65/66B | €210 | €242 | +€32 | +15.2% |
| Recurring financial charges | 65 | €210 | €242 | +€32 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,679 | -€3,589 | +€3,090 | +46.3% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | -€6,854 | -€3,765 | +€3,088 | +45.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,854 | -€3,765 | +€3,088 | +45.1% |
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.