TOBY VINS ALCOOLS SA: 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.
TOBY VINS ALCOOLS SA
Largest movements
- Stocks and contracts +€343,338
up €343,338 (+34.8%), from €986,814 to €1.3m
- Receivables within one year +€233,131
up €233,131 (+27.6%), from €843,679 to €1.1m
of which Trade receivables: +€234,213
- Tangible fixed assets +€92,009
up €92,009 (+24.0%), from €382,866 to €474,875
of which Plant, machinery and equipment: +€149,695
- Cash +€52,191
up €52,191 (+42.5%), from €122,910 to €175,100
mainly Trade debts (+€595,130) and Depreciation (+€89,770)
- Trade debts +€595,130
up €595,130 (+65.7%), from €905,740 to €1.5m
- Other debts +€75,922
up €75,922 (+25.8%), from €294,407 to €370,329
- Profit (loss) carried forward +€38,150
up €38,150 (+29.6%), from €128,843 to €166,994
- Gross operating margin +€85,989
up €85,989 (+16.3%), from €527,291 to €613,280
- Staff costs +€46,102
up €46,102 (+11.9%), from €387,461 to €433,563
- Financial charges -€7,101
down €7,101 (-17.7%), from €40,041 to €32,940
- Financial income -€6,423
down €6,423 (-50.2%), from €12,806 to €6,383
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.
Cash bridge derived
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 | €2,605,750 | €3,330,631 | +€724,882 | +27.8% |
| Fixed assets | 21/28 | €394,233 | €474,875 | +€80,642 | +20.5% |
| Intangible fixed assets | 21 | €11,367 | - | -€11,367 | |
| Tangible fixed assets | 22/27 | €382,866 | €474,875 | +€92,009 | +24.0% |
| Land and buildings | 22 | €217,994 | €187,589 | -€30,405 | -13.9% |
| Plant, machinery and equipment | 23 | €72,862 | €222,557 | +€149,695 | +205.4% |
| Furniture and vehicles | 24 | €92,009 | €64,729 | -€27,281 | -29.6% |
| Current assets | 29/58 | €2,211,517 | €2,855,756 | +€644,239 | +29.1% |
| Amounts receivable after more than one year | 29 | €145,176 | €145,176 | = | 0.0% |
| Trade receivables | 290 | €145,176 | €145,176 | = | 0.0% |
| Stocks and contracts in progress | 3 | €986,814 | €1,330,152 | +€343,338 | +34.8% |
| Stocks | 30/36 | €986,814 | €1,330,152 | +€343,338 | +34.8% |
| Amounts receivable within one year | 40/41 | €843,679 | €1,076,810 | +€233,131 | +27.6% |
| Trade receivables | 40 | €756,863 | €991,076 | +€234,213 | +30.9% |
| Other amounts receivable | 41 | €86,817 | €85,734 | -€1,082 | -1.2% |
| Cash at bank and in hand | 54/58 | €122,910 | €175,100 | +€52,191 | +42.5% |
| Deferred charges and accrued income | 490/1 | €112,937 | €128,517 | +€15,580 | +13.8% |
| Total equity and liabilities | 10/49 | €2,605,750 | €3,330,631 | +€724,882 | +27.8% |
| Equity | 10/15 | €860,876 | €899,026 | +€38,150 | +4.4% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €432,033 | €432,033 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Legal reserve | 130 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €402,033 | €402,033 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,843 | €166,994 | +€38,150 | +29.6% |
| Amounts payable | 17/49 | €1,744,873 | €2,431,605 | +€686,731 | +39.4% |
| Amounts payable after more than one year | 17 | €147,714 | €147,636 | -€78 | -0.1% |
| Financial debts | 170/4 | €147,714 | €147,636 | -€78 | -0.1% |
| Amounts payable within one year | 42/48 | €1,548,465 | €2,224,040 | +€675,575 | +43.6% |
| Current portion of amounts payable after more than one year | 42 | €43,478 | €35,361 | -€8,117 | -18.7% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €905,740 | €1,500,870 | +€595,130 | +65.7% |
| Suppliers | 440/4 | €905,740 | €1,500,870 | +€595,130 | +65.7% |
| Taxes, remuneration and social security | 45 | €179,840 | €192,481 | +€12,640 | +7.0% |
| Taxes | 450/3 | €101,988 | €111,415 | +€9,427 | +9.2% |
| Remuneration and social security | 454/9 | €77,852 | €81,066 | +€3,214 | +4.1% |
| Other amounts payable | 47/48 | €294,407 | €370,329 | +€75,922 | +25.8% |
| Accrued charges and deferred income | 492/3 | €48,694 | €59,929 | +€11,235 | +23.1% |
| Remuneration, social security and pensions | 62 | €387,461 | €433,563 | +€46,102 | +11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,324 | €89,770 | +€2,446 | +2.8% |
| Other operating charges | 640/8 | €28,717 | €25,053 | -€3,665 | -12.8% |
| Gross operating margin | 9900 | €527,291 | €613,280 | +€85,989 | +16.3% |
| Operating profit (loss) | 9901 | €23,789 | €64,895 | +€41,106 | +172.8% |
| Financial income | 75/76B | €12,806 | €6,383 | -€6,423 | -50.2% |
| Recurring financial income | 75 | €12,806 | €6,383 | -€6,423 | -50.2% |
| Financial charges | 65/66B | €40,041 | €32,940 | -€7,101 | -17.7% |
| Recurring financial charges | 65 | €40,041 | €32,940 | -€7,101 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,446 | €38,338 | +€41,783 | |
| Income taxes | 67/77 | €203 | €187 | -€16 | -7.8% |
| Profit (loss) for the period | 9904 | -€3,649 | €38,150 | +€41,799 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,649 | €38,150 | +€41,799 |
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 12 October 2026 via checked.be.