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TRIUMVIR: what changed

Two fiscal 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

TRIUMVIR

BE 0775.742.157
NACE 46.341, Wholesale of wines and spirits
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€8,119
2024 · €248-€8,367
Equity
€36,456
2024 · €44,575-€8,119
Cash
€9,174
2024 · €23,465-€14,291
Balance sheet total
€42,814
2024 · €76,428-€33,614

Largest movements

2024 to 2025
Assets
  • Cash -€14,291

    down €14,291 (-60.9%), from €23,465 to €9,174

    mainly Trade debts (-€23,207) and Net result for the year (-€8,119)

  • Stocks and contracts -€9,782

    down €9,782 (-28.2%), from €34,733 to €24,951

  • Receivables within one year -€8,916

    down €8,916 (-54.6%), from €16,330 to €7,414

    of which Trade receivables: -€7,987

  • Tangible fixed assets -€875

    down €875 (-50.0%), from €1,750 to €875

    of which Plant, machinery and equipment: -€875

Equity and liabilities
  • Trade debts -€23,207

    down €23,207 (-90.8%), from €25,565 to €2,358

  • Profit (loss) carried forward -€8,119

    down €8,119 (-84.8%), from €9,575 to €1,456

  • Tax, wage and social debts -€2,288

    down €2,288 (-100.0%), from €2,288 to €0

    of which Taxes: -€1,319

Income statement
  • Gross operating margin -€13,047

    down €13,047 (-75.1%), from €17,365 to €4,319

  • Staff costs -€10,882

    down €10,882 (-97.5%), from €11,164 to €282

  • Other operating charges +€9,185

    up €9,185 (+1224.7%), from €750 to €9,935

  • Depreciation -€3,170

    down €3,170 (-78.4%), from €4,045 to €875

  • Financial charges +€251

    up €251 (+28.0%), from €896 to €1,147

From the 2024 result to the 2025 result

effect on the 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 €248
Gross operating margin -€13,047
Staff costs +€10,882
Depreciation +€3,170
Other operating charges -€9,185
Financial income +€12
Financial charges -€251
Taxes +€51
Result 2025 -€8,119

Cash bridge derived

cash 2024 to 2025

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 -€14,041
Investment -€250
Financing €0
Cash 2024 €23,465
Net result for the year -€8,119
Depreciation +€875
Stocks and contracts +€9,782
Receivables within one year +€8,916
Trade debts -€23,207
Tax, wage and social debts -€2,288
Investment in fixed assets (net) -€250
Cash 2025 €9,174
Every line side by side 39 lines
Line Code 2024 2025 Change %
Total assets 20/58 €76,428 €42,814 -€33,614 -44.0%
Fixed assets 21/28 €1,900 €1,275 -€625 -32.9%
Tangible fixed assets 22/27 €1,750 €875 -€875 -50.0%
Plant, machinery and equipment 23 €1,750 €875 -€875 -50.0%
Furniture and vehicles 24 €0 €0 -€0 -100.0%
Financial fixed assets 28 €150 €400 +€250 +166.7%
Current assets 29/58 €74,528 €41,539 -€32,989 -44.3%
Stocks and contracts in progress 3 €34,733 €24,951 -€9,782 -28.2%
Stocks 30/36 €34,733 €24,951 -€9,782 -28.2%
Amounts receivable within one year 40/41 €16,330 €7,414 -€8,916 -54.6%
Trade receivables 40 €7,987 €0 -€7,987 -100.0%
Other amounts receivable 41 €8,343 €7,414 -€929 -11.1%
Cash at bank and in hand 54/58 €23,465 €9,174 -€14,291 -60.9%
Deferred charges and accrued income 490/1 €0 - =
Total equity and liabilities 10/49 €76,428 €42,814 -€33,614 -44.0%
Equity 10/15 €44,575 €36,456 -€8,119 -18.2%
Contributions 10/11 €35,000 €35,000 = 0.0%
Profit (loss) carried forward 14 €9,575 €1,456 -€8,119 -84.8%
Amounts payable 17/49 €31,853 €6,358 -€25,495 -80.0%
Amounts payable within one year 42/48 €31,853 €6,358 -€25,495 -80.0%
Trade debts 44 €25,565 €2,358 -€23,207 -90.8%
Suppliers 440/4 €25,565 €2,358 -€23,207 -90.8%
Taxes, remuneration and social security 45 €2,288 €0 -€2,288 -100.0%
Taxes 450/3 €1,319 €0 -€1,319 -100.0%
Remuneration and social security 454/9 €969 €0 -€969 -100.0%
Other amounts payable 47/48 €4,000 €4,000 = 0.0%
Remuneration, social security and pensions 62 €11,164 €282 -€10,882 -97.5%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €4,045 €875 -€3,170 -78.4%
Other operating charges 640/8 €750 €9,935 +€9,185 +1224.7%
Gross operating margin 9900 €17,365 €4,319 -€13,047 -75.1%
Operating profit (loss) 9901 €1,406 -€6,773 -€8,179
Financial income 75/76B €0 €12 +€12 +60700.0%
Recurring financial income 75 €0 €12 +€12 +60700.0%
Financial charges 65/66B €896 €1,147 +€251 +28.0%
Recurring financial charges 65 €896 €1,147 +€251 +28.0%
Profit (loss) for the period before taxes 9903 €510 -€7,908 -€8,418
Income taxes 67/77 €262 €211 -€51 -19.5%
Profit (loss) for the period 9904 €248 -€8,119 -€8,367
Profit (loss) for the period to be appropriated 9905 €248 -€8,119 -€8,367

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.