TASTEVIN-SPIRIGROS: 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.
What changed
TASTEVIN-SPIRIGROS
NACE 46.341, Wholesale of wines and spirits
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€36,302
2024 · €389,473-€353,171
Equity
€1.8m
2024 · €1.8m+€36,302
Cash
€1.4m
2024 · €861,305+€538,422
Balance sheet total
€3.6m
2024 · €2.9m+€621,779
Largest movements
Assets
- Cash +€538,422
up €538,422 (+62.5%), from €861,305 to €1.4m
mainly Trade debts (+€427,507) and Debts after one year (+€195,884)
- Receivables within one year +€121,742
up €121,742 (+26.3%), from €462,366 to €584,108
of which Trade receivables: +€80,793
Equity and liabilities
- Trade debts +€427,507
up €427,507 (+56.9%), from €751,984 to €1.2m
- Debts after one year +€195,884
up €195,884 (+995%), from €19,695 to €215,579
- Profit (loss) carried forward +€36,302
up €36,302 (+2.4%), from €1.5m to €1.5m
Income statement
- Gross operating margin -€467,228
down €467,228 (-34.0%), from €1.4m to €907,186
- Taxes -€151,894
down €151,894 (-94.4%), from €160,946 to €9,052
- Write-downs +€20,716
up €20,716, from -€8,839 to €11,877
- Staff costs -€16,935
down €16,935 (-7.2%), from €234,770 to €217,835
- Financial charges +€14,709
up €14,709 (+75.1%), from €19,587 to €34,297
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.
Result 2024
€389,473
Gross operating margin
-€467,228
Staff costs
+€16,935
Depreciation
+€321
Write-downs
-€20,716
Other operating charges
-€9,496
Financial income
-€10,172
Financial charges
-€14,709
Taxes
+€151,894
Result 2025
€36,302
raises the resultlowers the result
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.
From operations
+€370,565
Investment
-€5,903
Financing
+€173,760
Cash 2024
€861,305
From operations (derived)
+€370,565
Net result for the year
+€36,302
Depreciation
+€18,936
Stocks and contracts
+€19,228
Receivables within one year
-€121,742
Deferred charges and accrued income
+€6,125
Trade debts
+€427,507
Tax, wage and social debts
-€10,486
Other debts
-€21,246
Accrued charges and deferred income
+€15,941
Investment (derived)
-€5,903
Investment in fixed assets (net)
-€5,903
Financing
+€173,760
Debts after one year
+€195,884
Current portion of long-term debt
-€22,124
Cash 2025
€1.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,938,567 | €3,560,345 | +€621,779 | +21.2% |
| Fixed assets | 21/28 | €53,465 | €40,432 | -€13,033 | -24.4% |
| Intangible fixed assets | 21 | €8,200 | €6,833 | -€1,367 | -16.7% |
| Tangible fixed assets | 22/27 | €45,130 | €33,464 | -€11,666 | -25.9% |
| Plant, machinery and equipment | 23 | €1,757 | €952 | -€805 | -45.8% |
| Furniture and vehicles | 24 | €9,793 | €4,199 | -€5,594 | -57.1% |
| Leasing and similar rights | 25 | €24,359 | €18,905 | -€5,455 | -22.4% |
| Other tangible fixed assets | 26 | €9,221 | €9,408 | +€187 | +2.0% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €2,885,102 | €3,519,913 | +€634,812 | +22.0% |
| Stocks and contracts in progress | 3 | €1,555,307 | €1,536,079 | -€19,228 | -1.2% |
| Stocks | 30/36 | €1,555,307 | €1,536,079 | -€19,228 | -1.2% |
| Amounts receivable within one year | 40/41 | €462,366 | €584,108 | +€121,742 | +26.3% |
| Trade receivables | 40 | €459,116 | €539,908 | +€80,793 | +17.6% |
| Other amounts receivable | 41 | €3,250 | €44,199 | +€40,949 | +1,260% |
| Cash at bank and in hand | 54/58 | €861,305 | €1,399,727 | +€538,422 | +62.5% |
| Deferred charges and accrued income | 490/1 | €6,125 | - | -€6,125 | |
| Total equity and liabilities | 10/49 | €2,938,567 | €3,560,345 | +€621,779 | +21.2% |
| Equity | 10/15 | €1,807,123 | €1,843,425 | +€36,302 | +2.0% |
| Contributions | 10/11 | €39,874 | €39,874 | = | 0.0% |
| Reserves | 13 | €269,037 | €269,037 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,687 | €1,687 | = | 0.0% |
| Other | 1319 | €1,687 | €1,687 | = | 0.0% |
| Tax-exempt reserves | 132 | €263,125 | €263,125 | = | 0.0% |
| Distributable reserves | 133 | €4,224 | €4,224 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,498,212 | €1,534,514 | +€36,302 | +2.4% |
| Amounts payable | 17/49 | €1,131,444 | €1,716,920 | +€585,476 | +51.7% |
| Amounts payable after more than one year | 17 | €19,695 | €215,579 | +€195,884 | +995% |
| Financial debts | 170/4 | €19,695 | €215,579 | +€195,884 | +995% |
| Amounts payable within one year | 42/48 | €1,102,677 | €1,476,329 | +€373,652 | +33.9% |
| Current portion of amounts payable after more than one year | 42 | €65,268 | €43,144 | -€22,124 | -33.9% |
| Trade debts | 44 | €751,984 | €1,179,491 | +€427,507 | +56.9% |
| Suppliers | 440/4 | €751,984 | €1,179,491 | +€427,507 | +56.9% |
| Taxes, remuneration and social security | 45 | €80,520 | €70,034 | -€10,486 | -13.0% |
| Taxes | 450/3 | €50,108 | €51,368 | +€1,260 | +2.5% |
| Remuneration and social security | 454/9 | €30,412 | €18,666 | -€11,746 | -38.6% |
| Other amounts payable | 47/48 | €204,905 | €183,659 | -€21,246 | -10.4% |
| Accrued charges and deferred income | 492/3 | €9,072 | €25,012 | +€15,941 | +176% |
| Remuneration, social security and pensions | 62 | €234,770 | €217,835 | -€16,935 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,257 | €18,936 | -€321 | -1.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€8,839 | €11,877 | +€20,716 | |
| Other operating charges | 640/8 | €573,016 | €582,512 | +€9,496 | +1.7% |
| Gross operating margin | 9900 | €1,374,414 | €907,186 | -€467,228 | -34.0% |
| Operating profit (loss) | 9901 | €556,210 | €76,026 | -€480,184 | -86.3% |
| Financial income | 75/76B | €13,797 | €3,625 | -€10,172 | -73.7% |
| Recurring financial income | 75 | €13,797 | €3,625 | -€10,172 | -73.7% |
| Financial charges | 65/66B | €19,587 | €34,297 | +€14,709 | +75.1% |
| Recurring financial charges | 65 | €19,587 | €34,297 | +€14,709 | +75.1% |
| Profit (loss) for the period before taxes | 9903 | €550,420 | €45,355 | -€505,065 | -91.8% |
| Income taxes | 67/77 | €160,946 | €9,052 | -€151,894 | -94.4% |
| Profit (loss) for the period | 9904 | €389,473 | €36,302 | -€353,171 | -90.7% |
| Transfer from tax-exempt reserves | 789 | €157,875 | - | -€157,875 | |
| Profit (loss) for the period to be appropriated | 9905 | €547,348 | €36,302 | -€511,046 | -93.4% |
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 13 October 2026 via checked.be.