VINA DEL MAR: what changed
VINA DEL MAR
Largest movements
- Receivables within one year +€18,150
up €18,150 (+141%), from €12,877 to €31,027
of which Trade receivables: +€18,150
- Tangible fixed assets -€5,234
down €5,234 (-3.1%), from €169,751 to €164,517
of which Land and buildings: -€5,997
- Cash +€2,987
up €2,987 (+113%), from €2,654 to €5,641
mainly Trade debts (+€35,260) and Net result for the year (+€7,086)
- Trade debts +€35,260
up €35,260 (+136%), from €26,010 to €61,270
- Other debts -€33,013
down €33,013 (-31.0%), from €106,579 to €73,566
- Reserves +€6,000
up €6,000 (+14.5%), from €41,273 to €47,273
of which Distributable reserves: +€6,000
- Debts after one year +€4,248
up €4,248 (+51.4%), from €8,260 to €12,508
- Gross operating margin -€3,970
down €3,970 (-17.1%), from €23,156 to €19,187
- Taxes -€866
down €866 (-20.9%), from €4,150 to €3,284
- Depreciation +€311
up €311 (+5.2%), from €5,997 to €6,308
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €189,689 | €205,632 | +€15,942 | +8.4% |
| Fixed assets | 21/28 | €169,751 | €164,517 | -€5,234 | -3.1% |
| Tangible fixed assets | 22/27 | €169,751 | €164,517 | -€5,234 | -3.1% |
| Land and buildings | 22 | €169,751 | €163,754 | -€5,997 | -3.5% |
| Furniture and vehicles | 24 | - | €763 | +€763 | |
| Current assets | 29/58 | €19,938 | €41,115 | +€21,177 | +106% |
| Amounts receivable within one year | 40/41 | €12,877 | €31,027 | +€18,150 | +141% |
| Trade receivables | 40 | €12,100 | €30,250 | +€18,150 | +150% |
| Other amounts receivable | 41 | €777 | €777 | = | 0.0% |
| Current investments | 50/53 | €3,020 | €3,932 | +€912 | +30.2% |
| Cash at bank and in hand | 54/58 | €2,654 | €5,641 | +€2,987 | +113% |
| Deferred charges and accrued income | 490/1 | €1,388 | €515 | -€872 | -62.9% |
| Total equity and liabilities | 10/49 | €189,689 | €205,632 | +€15,942 | +8.4% |
| Equity | 10/15 | €28,406 | €35,492 | +€7,086 | +24.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,273 | €47,273 | +€6,000 | +14.5% |
| Tax-exempt reserves | 132 | €15,500 | €15,500 | = | 0.0% |
| Distributable reserves | 133 | €25,773 | €31,773 | +€6,000 | +23.3% |
| Profit (loss) carried forward | 14 | -€31,468 | -€30,382 | +€1,086 | +3.5% |
| Amounts payable | 17/49 | €161,283 | €170,140 | +€8,856 | +5.5% |
| Amounts payable after more than one year | 17 | €8,260 | €12,508 | +€4,248 | +51.4% |
| Financial debts | 170/4 | €8,260 | €12,508 | +€4,248 | +51.4% |
| Amounts payable within one year | 42/48 | €153,024 | €157,632 | +€4,608 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €13,954 | €14,703 | +€749 | +5.4% |
| Trade debts | 44 | €26,010 | €61,270 | +€35,260 | +136% |
| Suppliers | 440/4 | €26,010 | €61,270 | +€35,260 | +136% |
| Taxes, remuneration and social security | 45 | €6,480 | €8,092 | +€1,612 | +24.9% |
| Taxes | 450/3 | €6,480 | €8,092 | +€1,612 | +24.9% |
| Other amounts payable | 47/48 | €106,579 | €73,566 | -€33,013 | -31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,997 | €6,308 | +€311 | +5.2% |
| Other operating charges | 640/8 | €1,772 | €1,820 | +€48 | +2.7% |
| Gross operating margin | 9900 | €23,156 | €19,187 | -€3,970 | -17.1% |
| Operating profit (loss) | 9901 | €15,388 | €11,059 | -€4,329 | -28.1% |
| Financial income | 75/76B | €107 | - | -€107 | |
| Recurring financial income | 75 | €107 | - | -€107 | |
| Financial charges | 65/66B | €697 | €689 | -€8 | -1.1% |
| Recurring financial charges | 65 | €697 | €689 | -€8 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €14,798 | €10,370 | -€4,428 | -29.9% |
| Income taxes | 67/77 | €4,150 | €3,284 | -€866 | -20.9% |
| Profit (loss) for the period | 9904 | €10,648 | €7,086 | -€3,562 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,648 | €7,086 | -€3,562 | -33.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.