VINISSIMO E SAPORI: what changed
Two financial 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.
VINISSIMO E SAPORI
Largest movements
- Receivables within one year +€3,756
up €3,756 (+9.4%), from €40,011 to €43,766
of which Other amounts receivable: +€1,881
- Cash +€1,361
up €1,361 (+113%), from €1,203 to €2,564
mainly Other debts (+€5,593) and Net result for the year (+€2,724)
- Other debts +€5,593
up €5,593 (+104%), from €5,401 to €10,994
- Trade debts -€3,201
down €3,201 (-16.7%), from €19,189 to €15,988
- Profit (loss) carried forward +€2,724
up €2,724 (+71.0%), from -€3,836 to -€1,112
- Write-downs -€11,553
down €11,553 (-91.5%), from €12,623 to €1,070
- Gross operating margin +€4,274
up €4,274, from -€226 to €4,048
- Other operating charges +€63
new in 2025: €63
From the 2024 result to the 2025 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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,214 | €46,330 | +€5,116 | +12.4% |
| Current assets | 29/58 | €41,214 | €46,330 | +€5,116 | +12.4% |
| Amounts receivable within one year | 40/41 | €40,011 | €43,766 | +€3,756 | +9.4% |
| Trade receivables | 40 | €28,124 | €29,999 | +€1,875 | +6.7% |
| Other amounts receivable | 41 | €11,887 | €13,768 | +€1,881 | +15.8% |
| Cash at bank and in hand | 54/58 | €1,203 | €2,564 | +€1,361 | +113% |
| Total equity and liabilities | 10/49 | €41,214 | €46,330 | +€5,116 | +12.4% |
| Equity | 10/15 | €16,624 | €19,348 | +€2,724 | +16.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,836 | -€1,112 | +€2,724 | +71.0% |
| Amounts payable | 17/49 | €24,589 | €26,982 | +€2,393 | +9.7% |
| Amounts payable within one year | 42/48 | €24,589 | €26,982 | +€2,393 | +9.7% |
| Trade debts | 44 | €19,189 | €15,988 | -€3,201 | -16.7% |
| Suppliers | 440/4 | €19,189 | €15,988 | -€3,201 | -16.7% |
| Other amounts payable | 47/48 | €5,401 | €10,994 | +€5,593 | +104% |
| Remuneration, social security and pensions | 62 | -€12 | - | +€12 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,623 | €1,070 | -€11,553 | -91.5% |
| Other operating charges | 640/8 | - | €63 | +€63 | |
| Gross operating margin | 9900 | -€226 | €4,048 | +€4,274 | |
| Operating profit (loss) | 9901 | -€12,837 | €2,914 | +€15,751 | |
| Financial charges | 65/66B | €174 | €191 | +€17 | +9.8% |
| Recurring financial charges | 65 | €174 | €191 | +€17 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,010 | €2,724 | +€15,734 | |
| Profit (loss) for the period | 9904 | -€13,010 | €2,724 | +€15,734 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,010 | €2,724 | +€15,734 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.