LA CAVE DE GIUSEPPE: what changed
What changed
LA CAVE DE GIUSEPPE
NACE 47.252, Retail sale of beverages, general range
filed annual accounts (NBB)
Net result for the year
€20,186
2024 · €17,268+€2,918
Equity
€78,949
2024 · €98,739-€19,789
Cash
€30,027
2024 · €49,101-€19,075
Balance sheet total
€263,893
2024 · €253,520+€10,374
Largest movements
Assets
- Tangible fixed assets +€22,241
up €22,241 (+16.1%), from €137,790 to €160,030
of which Furniture and vehicles: +€29,338
- Cash -€19,075
down €19,075 (-38.8%), from €49,101 to €30,027
mainly Contributions, distributions and other (-€39,976) and Investment in fixed assets (net) (-€33,545)
- Stocks and contracts +€7,558
up €7,558 (+13.1%), from €57,483 to €65,041
Equity and liabilities
- Other debts +€28,936
up €28,936 (+127%), from €22,745 to €51,681
- Reserves -€19,789
down €19,789 (-24.7%), from €80,139 to €60,349
- Tax, wage and social debts -€14,092
down €14,092 (-42.4%), from €33,222 to €19,130
- Current portion of long-term debt +€7,481
up €7,481 (+36.9%), from €20,273 to €27,754
- Debts after one year +€4,751
up €4,751 (+7.7%), from €61,579 to €66,330
Income statement
- Gross operating margin -€5,281
down €5,281 (-10.4%), from €50,903 to €45,623
- Depreciation +€2,997
up €2,997 (+36.1%), from €8,308 to €11,305
- Financial charges -€759
down €759 (-12.4%), from €6,119 to €5,360
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
€17,268
Gross operating margin
-€5,281
Depreciation
-€2,997
Other operating charges
+€460
Other operating items
+€10,323
Financial income
-€1
Financial charges
+€759
Taxes
-€346
Result 2025
€20,186
raises the resultlowers the resultnot broken down further in the accounts
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
+€42,215
Investment
-€33,545
Financing
-€27,744
Cash 2024
€49,101
From operations (derived)
+€42,215
Net result for the year
+€20,186
Depreciation
+€11,305
Stocks and contracts
-€7,558
Receivables within one year
+€16
Deferred charges and accrued income
+€334
Trade debts
+€3,088
Tax, wage and social debts
-€14,092
Other debts
+€28,936
Investment (derived)
-€33,545
Investment in fixed assets (net)
-€33,545
Financing
-€27,744
Debts after one year
+€4,751
Current portion of long-term debt
+€7,481
Contributions, distributions and other
-€39,976
Cash 2025
€30,027
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €253,520 | €263,893 | +€10,374 | +4.1% |
| Fixed assets | 21/28 | €138,315 | €160,555 | +€22,241 | +16.1% |
| Tangible fixed assets | 22/27 | €137,790 | €160,030 | +€22,241 | +16.1% |
| Land and buildings | 22 | €116,133 | €110,905 | -€5,228 | -4.5% |
| Plant, machinery and equipment | 23 | €9,627 | €7,758 | -€1,870 | -19.4% |
| Furniture and vehicles | 24 | €12,030 | €41,368 | +€29,338 | +244% |
| Financial fixed assets | 28 | €525 | €525 | = | 0.0% |
| Current assets | 29/58 | €115,205 | €103,338 | -€11,867 | -10.3% |
| Stocks and contracts in progress | 3 | €57,483 | €65,041 | +€7,558 | +13.1% |
| Stocks | 30/36 | €57,483 | €65,041 | +€7,558 | +13.1% |
| Amounts receivable within one year | 40/41 | €6,307 | €6,291 | -€16 | -0.2% |
| Trade receivables | 40 | €5,673 | €2,896 | -€2,777 | -49.0% |
| Other amounts receivable | 41 | €634 | €3,395 | +€2,761 | +435% |
| Cash at bank and in hand | 54/58 | €49,101 | €30,027 | -€19,075 | -38.8% |
| Deferred charges and accrued income | 490/1 | €2,313 | €1,979 | -€334 | -14.4% |
| Total equity and liabilities | 10/49 | €253,520 | €263,893 | +€10,374 | +4.1% |
| Equity | 10/15 | €98,739 | €78,949 | -€19,789 | -20.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,139 | €60,349 | -€19,789 | -24.7% |
| Distributable reserves | 133 | €80,139 | €60,349 | -€19,789 | -24.7% |
| Amounts payable | 17/49 | €154,781 | €184,944 | +€30,163 | +19.5% |
| Amounts payable after more than one year | 17 | €61,579 | €66,330 | +€4,751 | +7.7% |
| Financial debts | 170/4 | €61,579 | €66,330 | +€4,751 | +7.7% |
| Amounts payable within one year | 42/48 | €93,202 | €118,614 | +€25,412 | +27.3% |
| Current portion of amounts payable after more than one year | 42 | €20,273 | €27,754 | +€7,481 | +36.9% |
| Trade debts | 44 | €16,961 | €20,049 | +€3,088 | +18.2% |
| Suppliers | 440/4 | €16,961 | €20,049 | +€3,088 | +18.2% |
| Taxes, remuneration and social security | 45 | €33,222 | €19,130 | -€14,092 | -42.4% |
| Taxes | 450/3 | €33,222 | €19,130 | -€14,092 | -42.4% |
| Other amounts payable | 47/48 | €22,745 | €51,681 | +€28,936 | +127% |
| Non-recurring operating income | 76A | - | €7,438 | +€7,438 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,308 | €11,305 | +€2,997 | +36.1% |
| Other operating charges | 640/8 | €1,864 | €1,404 | -€460 | -24.7% |
| Non-recurring operating charges | 66A | €10,323 | - | -€10,323 | |
| Gross operating margin | 9900 | €50,903 | €45,623 | -€5,281 | -10.4% |
| Operating profit (loss) | 9901 | €30,409 | €32,914 | +€2,505 | +8.2% |
| Financial income | 75/76B | €1 | €1 | -€1 | -39.8% |
| Recurring financial income | 75 | €1 | €1 | -€1 | -39.8% |
| Financial charges | 65/66B | €6,119 | €5,360 | -€759 | -12.4% |
| Recurring financial charges | 65 | €6,119 | €5,360 | -€759 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €24,291 | €27,555 | +€3,264 | +13.4% |
| Income taxes | 67/77 | €7,023 | €7,369 | +€346 | +4.9% |
| Profit (loss) for the period | 9904 | €17,268 | €20,186 | +€2,918 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,268 | €20,186 | +€2,918 | +16.9% |
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 7 November 2026 via checked.be.