VERIVINO: what changed
What changed
VERIVINO
NACE 46.341, Wholesale of wines and spirits
filed annual accounts (NBB)
Net result for the year
€6,723
2025 · €24,859-€18,136
Equity
€134,111
2025 · €128,221+€5,890
Cash
€271,418
2025 · €193,789+€77,629
Balance sheet total
€1.1m
2025 · €1.0m+€82,407
Largest movements
Assets
- Cash +€77,629
up €77,629 (+40.1%), from €193,789 to €271,418
mainly Trade debts (+€69,988) and Stocks and contracts (+€37,838)
- Receivables within one year +€41,092
up €41,092 (+47.1%), from €87,177 to €128,270
of which Trade receivables: +€36,885
- Stocks and contracts -€37,838
down €37,838 (-5.2%), from €732,251 to €694,413
Equity and liabilities
- Trade debts +€69,988
up €69,988 (+28.4%), from €246,494 to €316,482
Income statement
- Gross operating margin -€51,442
down €51,442 (-61.9%), from €83,111 to €31,669
- Financial charges -€29,423
down €29,423 (-64.9%), from €45,331 to €15,908
- Taxes -€5,893
down €5,893 (-60.8%), from €9,686 to €3,793
- Financial income -€4,590
down €4,590 (-74.9%), from €6,130 to €1,540
- Staff costs -€3,542
no longer reported in 2026 (was €3,542)
Change in the result, 2025 to 2026
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 2025
€24,859
Gross operating margin
-€51,442
Staff costs
+€3,542
Depreciation
-€25
Other operating charges
-€937
Financial income
-€4,590
Financial charges
+€29,423
Taxes
+€5,893
Result 2026
€6,723
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€81,974
Investment
-€3,512
Financing
-€833
Cash 2025
€193,789
From operations (derived)
+€81,974
Net result for the year
+€6,723
Depreciation
+€5,393
Stocks and contracts
+€37,838
Receivables within one year
-€41,092
Deferred charges and accrued income
-€3,404
Trade debts
+€69,988
Tax, wage and social debts
-€5,353
Advances received
+€6,985
Other debts
+€4,897
Investment (derived)
-€3,512
Investment in fixed assets (net)
-€3,512
Financing
-€833
Contributions, distributions and other
-€833
Cash 2026
€271,418
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,033,634 | €1,116,041 | +€82,407 | +8.0% |
| Fixed assets | 21/28 | €19,908 | €18,027 | -€1,881 | -9.5% |
| Intangible fixed assets | 21 | €10,352 | €7,689 | -€2,663 | -25.7% |
| Tangible fixed assets | 22/27 | €4,856 | €5,638 | +€782 | +16.1% |
| Plant, machinery and equipment | 23 | €688 | €2,615 | +€1,927 | +280% |
| Furniture and vehicles | 24 | €4,168 | €3,023 | -€1,145 | -27.5% |
| Financial fixed assets | 28 | €4,700 | €4,700 | = | 0.0% |
| Current assets | 29/58 | €1,013,726 | €1,098,014 | +€84,288 | +8.3% |
| Stocks and contracts in progress | 3 | €732,251 | €694,413 | -€37,838 | -5.2% |
| Stocks | 30/36 | €732,251 | €694,413 | -€37,838 | -5.2% |
| Amounts receivable within one year | 40/41 | €87,177 | €128,270 | +€41,092 | +47.1% |
| Trade receivables | 40 | €86,162 | €123,047 | +€36,885 | +42.8% |
| Other amounts receivable | 41 | €1,016 | €5,223 | +€4,207 | +414% |
| Cash at bank and in hand | 54/58 | €193,789 | €271,418 | +€77,629 | +40.1% |
| Deferred charges and accrued income | 490/1 | €508 | €3,913 | +€3,404 | +670% |
| Total equity and liabilities | 10/49 | €1,033,634 | €1,116,041 | +€82,407 | +8.0% |
| Equity | 10/15 | €128,221 | €134,111 | +€5,890 | +4.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €21,723 | +€6,723 | +44.8% |
| Distributable reserves | 133 | €15,000 | €21,723 | +€6,723 | +44.8% |
| Profit (loss) carried forward | 14 | €63,221 | €62,388 | -€833 | -1.3% |
| Amounts payable | 17/49 | €905,413 | €981,930 | +€76,517 | +8.5% |
| Amounts payable after more than one year | 17 | €490,650 | €490,650 | = | 0.0% |
| Financial debts | 170/4 | €490,650 | €490,650 | = | 0.0% |
| Amounts payable within one year | 42/48 | €414,763 | €491,280 | +€76,517 | +18.4% |
| Trade debts | 44 | €246,494 | €316,482 | +€69,988 | +28.4% |
| Suppliers | 440/4 | €246,494 | €316,482 | +€69,988 | +28.4% |
| Advances received on contracts in progress | 46 | €1,969 | €8,954 | +€6,985 | +355% |
| Taxes, remuneration and social security | 45 | €31,075 | €25,722 | -€5,353 | -17.2% |
| Taxes | 450/3 | €31,075 | €25,722 | -€5,353 | -17.2% |
| Other amounts payable | 47/48 | €135,225 | €140,122 | +€4,897 | +3.6% |
| Remuneration, social security and pensions | 62 | €3,542 | - | -€3,542 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,368 | €5,393 | +€25 | +0.5% |
| Other operating charges | 640/8 | €455 | €1,392 | +€937 | +206% |
| Gross operating margin | 9900 | €83,111 | €31,669 | -€51,442 | -61.9% |
| Operating profit (loss) | 9901 | €73,746 | €24,884 | -€48,862 | -66.3% |
| Financial income | 75/76B | €6,130 | €1,540 | -€4,590 | -74.9% |
| Recurring financial income | 75 | €6,130 | €1,540 | -€4,590 | -74.9% |
| Financial charges | 65/66B | €45,331 | €15,908 | -€29,423 | -64.9% |
| Recurring financial charges | 65 | €45,331 | €15,908 | -€29,423 | -64.9% |
| Profit (loss) for the period before taxes | 9903 | €34,545 | €10,516 | -€24,029 | -69.6% |
| Income taxes | 67/77 | €9,686 | €3,793 | -€5,893 | -60.8% |
| Profit (loss) for the period | 9904 | €24,859 | €6,723 | -€18,136 | -73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,859 | €6,723 | -€18,136 | -73.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.