VINE DEVOS: what changed
What changed
VINE DEVOS
NACE 47.252, Retail sale of beverages, general range
filed annual accounts (NBB)
Net result for the year
-€13,416
2024 · -€5,040-€8,376
Equity
€137,017
2024 · €150,434-€13,416
Cash
€60,828
2024 · €46,232+€14,596
Balance sheet total
€413,091
2024 · €439,809-€26,718
Largest movements
Assets
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Tangible fixed assets +€32,637
up €32,637 (+30.1%), from €108,260 to €140,896
of which Furniture and vehicles: +€58,970
- Stocks and contracts -€24,696
down €24,696 (-10.7%), from €230,376 to €205,680
- Cash +€14,596
up €14,596 (+31.6%), from €46,232 to €60,828
mainly Current investments (+€50,000) and Depreciation (+€34,463)
Equity and liabilities
- Profit (loss) carried forward -€13,416
down €13,416 (-9.0%), from -€149,567 to -€162,983
- Debts after one year -€10,386
down €10,386 (-3.6%), from €285,046 to €274,660
Income statement
- Depreciation +€9,368
up €9,368 (+37.3%), from €25,096 to €34,463
- Financial income +€1,040
up €1,040 (+3,465,700%), from €0 to €1,040
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.
Result 2024
-€5,040
Gross operating margin
-€243
Depreciation
-€9,368
Other operating charges
+€160
Financial income
+€1,040
Financial charges
+€34
Result 2025
-€13,416
raises the resultlowers the result
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.
From operations
+€42,081
Investment
-€17,100
Financing
-€10,386
Cash 2024
€46,232
From operations (derived)
+€42,081
Net result for the year
-€13,416
Depreciation
+€34,463
Stocks and contracts
+€24,696
Receivables within one year
-€216
Deferred charges and accrued income
-€529
Trade debts
+€9
Tax, wage and social debts
+€189
Advances received
-€3,114
Investment (derived)
-€17,100
Investment in fixed assets (net)
-€67,100
Current investments
+€50,000
Financing
-€10,386
Debts after one year
-€10,386
Cash 2025
€60,828
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €439,809 | €413,091 | -€26,718 | -6.1% |
| Fixed assets | 21/28 | €108,260 | €140,896 | +€32,637 | +30.1% |
| Tangible fixed assets | 22/27 | €108,260 | €140,896 | +€32,637 | +30.1% |
| Land and buildings | 22 | €102,589 | €76,502 | -€26,087 | -25.4% |
| Plant, machinery and equipment | 23 | €1,688 | €1,621 | -€68 | -4.0% |
| Furniture and vehicles | 24 | €3,010 | €61,980 | +€58,970 | +1,959% |
| Other tangible fixed assets | 26 | €972 | €793 | -€179 | -18.4% |
| Current assets | 29/58 | €331,550 | €272,195 | -€59,355 | -17.9% |
| Stocks and contracts in progress | 3 | €230,376 | €205,680 | -€24,696 | -10.7% |
| Stocks | 30/36 | €230,376 | €205,680 | -€24,696 | -10.7% |
| Amounts receivable within one year | 40/41 | €4,561 | €4,777 | +€216 | +4.7% |
| Trade receivables | 40 | €4,497 | €4,402 | -€96 | -2.1% |
| Other amounts receivable | 41 | €64 | €376 | +€312 | +490% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €46,232 | €60,828 | +€14,596 | +31.6% |
| Deferred charges and accrued income | 490/1 | €381 | €911 | +€529 | +139% |
| Total equity and liabilities | 10/49 | €439,809 | €413,091 | -€26,718 | -6.1% |
| Equity | 10/15 | €150,434 | €137,017 | -€13,416 | -8.9% |
| Contributions | 10/11 | €300,001 | €300,001 | = | 0.0% |
| Capital | 10 | €300,001 | €300,001 | = | 0.0% |
| Issued capital | 100 | €300,001 | €300,001 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€149,567 | -€162,983 | -€13,416 | -9.0% |
| Amounts payable | 17/49 | €289,375 | €276,074 | -€13,302 | -4.6% |
| Amounts payable after more than one year | 17 | €285,046 | €274,660 | -€10,386 | -3.6% |
| Other amounts payable | 178/9 | €285,046 | €274,660 | -€10,386 | -3.6% |
| Amounts payable within one year | 42/48 | €4,105 | €1,188 | -€2,916 | -71.0% |
| Trade debts | 44 | - | €9 | +€9 | |
| Suppliers | 440/4 | - | €9 | +€9 | |
| Advances received on contracts in progress | 46 | €3,114 | - | -€3,114 | |
| Taxes, remuneration and social security | 45 | €991 | €1,180 | +€189 | +19.1% |
| Taxes | 450/3 | €991 | €1,180 | +€189 | +19.1% |
| Accrued charges and deferred income | 492/3 | €225 | €225 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,096 | €34,463 | +€9,368 | +37.3% |
| Other operating charges | 640/8 | €8,829 | €8,668 | -€160 | -1.8% |
| Gross operating margin | 9900 | €29,083 | €28,840 | -€243 | -0.8% |
| Operating profit (loss) | 9901 | -€4,841 | -€14,291 | -€9,450 | -195% |
| Financial income | 75/76B | €0 | €1,040 | +€1,040 | +3,465,700% |
| Recurring financial income | 75 | €0 | €1,040 | +€1,040 | +3,465,700% |
| Financial charges | 65/66B | €199 | €165 | -€34 | -17.1% |
| Recurring financial charges | 65 | €199 | €165 | -€34 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,040 | -€13,416 | -€8,376 | -166% |
| Profit (loss) for the period | 9904 | -€5,040 | -€13,416 | -€8,376 | -166% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,040 | -€13,416 | -€8,376 | -166% |
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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 1 November 2026 via checked.be.