Tasting Opinions: 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.
Tasting Opinions
Largest movements
- Cash -€7,110
down €7,110 (-88.9%), from €8,001 to €891
mainly Debts after one year (-€32,392) and Investment in fixed assets (net) (-€23,829)
- Debts after one year -€32,392
down €32,392 (-49.5%), from €65,470 to €33,078
- Other debts +€18,375
up €18,375 (+22.6%), from €81,331 to €99,706
- Trade debts +€4,854
up €4,854 (+31.5%), from €15,401 to €20,255
- Gross operating margin -€18,868
down €18,868 (-34.2%), from €55,213 to €36,344
- Taxes -€5,461
down €5,461 (-76.9%), from €7,102 to €1,641
- Depreciation +€4,337
up €4,337 (+20.3%), from €21,351 to €25,688
- Other operating charges +€611
up €611 (+23.7%), from €2,576 to €3,188
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 | €444,926 | €438,022 | -€6,904 | -1.6% |
| Fixed assets | 21/28 | €410,050 | €408,191 | -€1,859 | -0.5% |
| Tangible fixed assets | 22/27 | €410,050 | €408,191 | -€1,859 | -0.5% |
| Land and buildings | 22 | €392,411 | €376,557 | -€15,854 | -4.0% |
| Plant, machinery and equipment | 23 | €1,047 | €4,287 | +€3,240 | +309% |
| Furniture and vehicles | 24 | €16,593 | €27,347 | +€10,754 | +64.8% |
| Current assets | 29/58 | €34,876 | €29,832 | -€5,044 | -14.5% |
| Amounts receivable within one year | 40/41 | €26,338 | €27,012 | +€674 | +2.6% |
| Trade receivables | 40 | €21,869 | €2,661 | -€19,208 | -87.8% |
| Other amounts receivable | 41 | €4,468 | €24,351 | +€19,882 | +445% |
| Cash at bank and in hand | 54/58 | €8,001 | €891 | -€7,110 | -88.9% |
| Deferred charges and accrued income | 490/1 | €537 | €1,928 | +€1,391 | +259% |
| Total equity and liabilities | 10/49 | €444,926 | €438,022 | -€6,904 | -1.6% |
| Equity | 10/15 | €272,202 | €273,954 | +€1,752 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €77,556 | €77,556 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €75,696 | €75,696 | = | 0.0% |
| Profit (loss) carried forward | 14 | €188,446 | €190,198 | +€1,752 | +0.9% |
| Amounts payable | 17/49 | €172,725 | €164,068 | -€8,656 | -5.0% |
| Amounts payable after more than one year | 17 | €65,470 | €33,078 | -€32,392 | -49.5% |
| Financial debts | 170/4 | €65,470 | €33,078 | -€32,392 | -49.5% |
| Amounts payable within one year | 42/48 | €107,255 | €130,991 | +€23,736 | +22.1% |
| Current portion of amounts payable after more than one year | 42 | €3,895 | €6,392 | +€2,497 | +64.1% |
| Financial debts | 43 | - | €87 | +€87 | |
| Credit institutions | 430/8 | - | €87 | +€87 | |
| Trade debts | 44 | €15,401 | €20,255 | +€4,854 | +31.5% |
| Suppliers | 440/4 | €15,401 | €20,255 | +€4,854 | +31.5% |
| Taxes, remuneration and social security | 45 | €6,628 | €4,551 | -€2,078 | -31.3% |
| Taxes | 450/3 | €6,628 | €4,551 | -€2,078 | -31.3% |
| Other amounts payable | 47/48 | €81,331 | €99,706 | +€18,375 | +22.6% |
| Non-recurring operating income | 76A | - | €4,426 | +€4,426 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,351 | €25,688 | +€4,337 | +20.3% |
| Other operating charges | 640/8 | €2,576 | €3,188 | +€611 | +23.7% |
| Gross operating margin | 9900 | €55,213 | €36,344 | -€18,868 | -34.2% |
| Operating profit (loss) | 9901 | €31,285 | €7,468 | -€23,817 | -76.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,131 | €4,075 | -€56 | -1.4% |
| Recurring financial charges | 65 | €4,131 | €4,075 | -€56 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €27,154 | €3,394 | -€23,761 | -87.5% |
| Income taxes | 67/77 | €7,102 | €1,641 | -€5,461 | -76.9% |
| Profit (loss) for the period | 9904 | €20,052 | €1,752 | -€18,300 | -91.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,052 | €1,752 | -€18,300 | -91.3% |
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 24 October 2026 via checked.be.