L'INSTANT DIVIN: what changed
What changed
L'INSTANT DIVIN
NACE 47.251, Retail sale of wines and spirits
filed annual accounts (NBB)
Net result for the year
€1,618
2024 · €6,945-€5,327
Equity
€130,155
2024 · €128,537+€1,618
Cash
€5,257
2024 · €14,494-€9,238
Balance sheet total
€309,622
2024 · €325,014-€15,393
Largest movements
Assets
- Tangible fixed assets -€21,148
down €21,148 (-10.7%), from €198,444 to €177,295
of which Land and buildings: -€10,656
- Receivables within one year +€14,671
up €14,671 (+53.7%), from €27,317 to €41,988
of which Trade receivables: +€9,248
- Cash -€9,238
down €9,238 (-63.7%), from €14,494 to €5,257
mainly Debts after one year (-€20,146) and Receivables within one year (-€14,671)
Equity and liabilities
- Debts after one year -€20,146
down €20,146 (-19.7%), from €102,241 to €82,096
- Tax, wage and social debts +€3,322
up €3,322 (+20.7%), from €16,055 to €19,376
of which Taxes: +€3,387
Income statement
- Gross operating margin -€6,854
down €6,854 (-13.5%), from €50,927 to €44,073
- Taxes -€2,310
down €2,310 (-49.0%), from €4,717 to €2,407
- Staff costs +€1,806
up €1,806 (+38.9%), from €4,639 to €6,444
- Financial charges -€1,526
down €1,526 (-19.2%), from €7,928 to €6,402
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.
Result 2024
€6,945
Gross operating margin
-€6,854
Staff costs
-€1,806
Depreciation
-€390
Other operating charges
-€104
Financial income
-€10
Financial charges
+€1,526
Taxes
+€2,310
Result 2025
€1,618
raises the resultlowers the result
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.
From operations
+€15,275
Investment
-€4,458
Financing
-€20,055
Cash 2024
€14,494
From operations (derived)
+€15,275
Net result for the year
+€1,618
Depreciation
+€25,606
Stocks and contracts
-€270
Receivables within one year
-€14,671
Deferred charges and accrued income
-€52
Trade debts
+€1,142
Tax, wage and social debts
+€3,322
Advances received
-€600
Other debts
+€400
Accrued charges and deferred income
-€1,219
Investment (derived)
-€4,458
Investment in fixed assets (net)
-€4,458
Financing
-€20,055
Debts after one year
-€20,146
Current portion of long-term debt
+€91
Cash 2025
€5,257
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €325,014 | €309,622 | -€15,393 | -4.7% |
| Fixed assets | 21/28 | €198,444 | €177,295 | -€21,148 | -10.7% |
| Tangible fixed assets | 22/27 | €198,444 | €177,295 | -€21,148 | -10.7% |
| Land and buildings | 22 | €157,375 | €146,718 | -€10,656 | -6.8% |
| Plant, machinery and equipment | 23 | €635 | €506 | -€129 | -20.4% |
| Furniture and vehicles | 24 | €24,086 | €15,781 | -€8,305 | -34.5% |
| Other tangible fixed assets | 26 | €16,348 | €14,290 | -€2,058 | -12.6% |
| Current assets | 29/58 | €126,571 | €132,326 | +€5,756 | +4.5% |
| Stocks and contracts in progress | 3 | €83,192 | €83,462 | +€270 | +0.3% |
| Stocks | 30/36 | €83,192 | €83,462 | +€270 | +0.3% |
| Amounts receivable within one year | 40/41 | €27,317 | €41,988 | +€14,671 | +53.7% |
| Trade receivables | 40 | €23,668 | €32,916 | +€9,248 | +39.1% |
| Other amounts receivable | 41 | €3,649 | €9,072 | +€5,423 | +149% |
| Cash at bank and in hand | 54/58 | €14,494 | €5,257 | -€9,238 | -63.7% |
| Deferred charges and accrued income | 490/1 | €1,567 | €1,619 | +€52 | +3.3% |
| Total equity and liabilities | 10/49 | €325,014 | €309,622 | -€15,393 | -4.7% |
| Equity | 10/15 | €128,537 | €130,155 | +€1,618 | +1.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €107,150 | €108,750 | +€1,600 | +1.5% |
| Distributable reserves | 133 | €107,150 | €108,750 | +€1,600 | +1.5% |
| Profit (loss) carried forward | 14 | €1,387 | €1,405 | +€18 | +1.3% |
| Amounts payable | 17/49 | €196,477 | €179,467 | -€17,010 | -8.7% |
| Amounts payable after more than one year | 17 | €102,241 | €82,096 | -€20,146 | -19.7% |
| Financial debts | 170/4 | €102,241 | €82,096 | -€20,146 | -19.7% |
| Amounts payable within one year | 42/48 | €93,017 | €97,371 | +€4,355 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €20,055 | €20,146 | +€91 | +0.5% |
| Trade debts | 44 | €7,020 | €8,162 | +€1,142 | +16.3% |
| Suppliers | 440/4 | €7,020 | €8,162 | +€1,142 | +16.3% |
| Advances received on contracts in progress | 46 | €928 | €329 | -€600 | -64.6% |
| Taxes, remuneration and social security | 45 | €16,055 | €19,376 | +€3,322 | +20.7% |
| Taxes | 450/3 | €15,100 | €18,487 | +€3,387 | +22.4% |
| Remuneration and social security | 454/9 | €955 | €889 | -€66 | -6.9% |
| Other amounts payable | 47/48 | €48,958 | €49,359 | +€400 | +0.8% |
| Accrued charges and deferred income | 492/3 | €1,219 | - | -€1,219 | |
| Remuneration, social security and pensions | 62 | €4,639 | €6,444 | +€1,806 | +38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,216 | €25,606 | +€390 | +1.5% |
| Other operating charges | 640/8 | €1,771 | €1,875 | +€104 | +5.9% |
| Gross operating margin | 9900 | €50,927 | €44,073 | -€6,854 | -13.5% |
| Operating profit (loss) | 9901 | €19,302 | €10,148 | -€9,155 | -47.4% |
| Financial income | 75/76B | €289 | €279 | -€10 | -3.3% |
| Recurring financial income | 75 | €289 | €279 | -€10 | -3.3% |
| Financial charges | 65/66B | €7,928 | €6,402 | -€1,526 | -19.2% |
| Recurring financial charges | 65 | €7,928 | €6,402 | -€1,526 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €11,662 | €4,024 | -€7,638 | -65.5% |
| Income taxes | 67/77 | €4,717 | €2,407 | -€2,310 | -49.0% |
| Profit (loss) for the period | 9904 | €6,945 | €1,618 | -€5,327 | -76.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,945 | €1,618 | -€5,327 | -76.7% |
Next steps
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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 2 November 2026 via checked.be.