VINEASTE: what changed
What changed
VINEASTE
NACE 47.252, Retail sale of beverages, general range
filed annual accounts (NBB)
Net result for the year
€56,440
2024 · €8,764+€47,676
Equity
€43,328
2024 · -€13,112+€56,440
Cash
€29,676
2024 · €85+€29,591
Balance sheet total
€390,278
2024 · €302,764+€87,514
Largest movements
Assets
- Stocks and contracts +€97,514
up €97,514 (+77.6%), from €125,700 to €223,214
- Cash +€29,591
up €29,591 (+34,638%), from €85 to €29,676
mainly Other debts (+€88,403) and Net result for the year (+€56,440)
- Intangible fixed assets -€22,854
down €22,854 (-57.2%), from €39,963 to €17,109
- Receivables within one year -€15,171
down €15,171 (-12.2%), from €124,273 to €109,102
of which Trade receivables: -€11,847
Equity and liabilities
- Other debts +€88,403
up €88,403 (+166%), from €53,383 to €141,786
- Trade debts -€77,143
down €77,143 (-49.1%), from €157,009 to €79,866
- Profit (loss) carried forward +€56,440
up €56,440 (+75.8%), from -€74,492 to -€18,052
- Debts after one year +€35,755
up €35,755 (+167%), from €21,471 to €57,225
- Tax, wage and social debts -€6,360
down €6,360 (-10.7%), from €59,661 to €53,301
of which Taxes: -€3,713
Income statement
- Gross operating margin +€149,957
up €149,957 (+138%), from €108,730 to €258,687
- Other operating charges +€105,166
new in 2025: €105,166
- Staff costs -€2,980
down €2,980 (-4.6%), from €64,270 to €61,290
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
€8,764
Gross operating margin
+€149,957
Staff costs
+€2,980
Depreciation
+€43
Other operating charges
-€105,166
Other operating items
+€1,990
Financial income
-€0
Financial charges
-€2,127
Result 2025
€56,440
raises the resultlowers the resultnot broken down further in the accounts
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
+€3,416
Investment
€0
Financing
+€26,175
Cash 2024
€85
From operations (derived)
+€3,416
Net result for the year
+€56,440
Depreciation
+€25,422
Stocks and contracts
-€97,514
Receivables within one year
+€15,171
Deferred charges and accrued income
-€1,002
Trade debts
-€77,143
Tax, wage and social debts
-€6,360
Other debts
+€88,403
Financing
+€26,175
Debts after one year
+€35,755
Current portion of long-term debt
-€3,461
Short-term financial debts
-€6,118
Cash 2025
€29,676
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €302,764 | €390,278 | +€87,514 | +28.9% |
| Fixed assets | 21/28 | €52,706 | €27,284 | -€25,422 | -48.2% |
| Intangible fixed assets | 21 | €39,963 | €17,109 | -€22,854 | -57.2% |
| Tangible fixed assets | 22/27 | €12,653 | €10,085 | -€2,568 | -20.3% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Leasing and similar rights | 25 | €7,880 | €5,910 | -€1,970 | -25.0% |
| Other tangible fixed assets | 26 | €4,773 | €4,175 | -€598 | -12.5% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €250,058 | €362,994 | +€112,936 | +45.2% |
| Stocks and contracts in progress | 3 | €125,700 | €223,214 | +€97,514 | +77.6% |
| Stocks | 30/36 | €125,700 | €223,214 | +€97,514 | +77.6% |
| Amounts receivable within one year | 40/41 | €124,273 | €109,102 | -€15,171 | -12.2% |
| Trade receivables | 40 | €119,773 | €107,927 | -€11,847 | -9.9% |
| Other amounts receivable | 41 | €4,499 | €1,175 | -€3,324 | -73.9% |
| Cash at bank and in hand | 54/58 | €85 | €29,676 | +€29,591 | +34,638% |
| Deferred charges and accrued income | 490/1 | - | €1,002 | +€1,002 | |
| Total equity and liabilities | 10/49 | €302,764 | €390,278 | +€87,514 | +28.9% |
| Equity | 10/15 | -€13,112 | €43,328 | +€56,440 | |
| Contributions | 10/11 | €55,800 | €55,800 | = | 0.0% |
| Reserves | 13 | €5,580 | €5,580 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,580 | €5,580 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,580 | €5,580 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,492 | -€18,052 | +€56,440 | +75.8% |
| Amounts payable | 17/49 | €315,876 | €346,950 | +€31,075 | +9.8% |
| Amounts payable after more than one year | 17 | €21,471 | €57,225 | +€35,755 | +167% |
| Financial debts | 170/4 | €21,471 | €57,225 | +€35,755 | +167% |
| Amounts payable within one year | 42/48 | €294,405 | €289,725 | -€4,680 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €18,233 | €14,772 | -€3,461 | -19.0% |
| Financial debts | 43 | €6,118 | - | -€6,118 | |
| Credit institutions | 430/8 | €6,118 | - | -€6,118 | |
| Trade debts | 44 | €157,009 | €79,866 | -€77,143 | -49.1% |
| Suppliers | 440/4 | €157,009 | €79,866 | -€77,143 | -49.1% |
| Taxes, remuneration and social security | 45 | €59,661 | €53,301 | -€6,360 | -10.7% |
| Taxes | 450/3 | €36,418 | €32,706 | -€3,713 | -10.2% |
| Remuneration and social security | 454/9 | €23,242 | €20,595 | -€2,647 | -11.4% |
| Other amounts payable | 47/48 | €53,383 | €141,786 | +€88,403 | +166% |
| Remuneration, social security and pensions | 62 | €64,270 | €61,290 | -€2,980 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,465 | €25,422 | -€43 | -0.2% |
| Other operating charges | 640/8 | - | €105,166 | +€105,166 | |
| Non-recurring operating charges | 66A | €1,990 | - | -€1,990 | |
| Gross operating margin | 9900 | €108,730 | €258,687 | +€149,957 | +138% |
| Operating profit (loss) | 9901 | €17,006 | €66,809 | +€49,803 | +293% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €8,242 | €10,369 | +€2,127 | +25.8% |
| Recurring financial charges | 65 | €8,242 | €10,369 | +€2,127 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €8,764 | €56,440 | +€47,676 | +544% |
| Profit (loss) for the period | 9904 | €8,764 | €56,440 | +€47,676 | +544% |
| Profit (loss) for the period to be appropriated | 9905 | €8,764 | €56,440 | +€47,676 | +544% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 2 November 2026 via checked.be.