VINO DEGUSTO: what changed
What changed
VINO DEGUSTO
NACE 47.252, Retail sale of beverages, general range
filed annual accounts (NBB)
Net result for the year
-€19,678
2024 · -€21,430+€1,752
Equity
-€207,712
2024 · -€188,034-€19,678
Cash
€63,404
2024 · €52,285+€11,119
Balance sheet total
€315,710
2024 · €305,872+€9,837
Largest movements
Assets
- Cash +€11,119
up €11,119 (+21.3%), from €52,285 to €63,404
mainly Other debts (+€48,221) and Depreciation (+€5,877)
- Stocks and contracts +€4,670
up €4,670 (+3.0%), from €158,139 to €162,809
- Deferred charges and accrued income -€3,368
down €3,368 (-92.6%), from €3,638 to €270
Equity and liabilities
- Other debts +€48,221
up €48,221 (+60.5%), from €79,738 to €127,960
- Trade debts -€21,873
down €21,873 (-35.0%), from €62,475 to €40,602
- Profit (loss) carried forward -€19,678
down €19,678 (-9.4%), from -€208,494 to -€228,172
Income statement
- Staff costs -€1,745
down €1,745 (-12.2%), from €14,350 to €12,605
- Depreciation -€1,393
down €1,393 (-19.2%), from €7,270 to €5,877
- Financial charges +€525
up €525 (+13.4%), from €3,924 to €4,449
- Financial income -€504
down €504 (-78.6%), from €641 to €137
- Gross operating margin -€353
down €353 (-9.6%), from €3,681 to €3,328
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
-€21,430
Gross operating margin
-€353
Staff costs
+€1,745
Depreciation
+€1,393
Other operating charges
-€5
Financial income
-€504
Financial charges
-€525
Result 2025
-€19,678
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
+€13,889
Investment
-€2,770
Financing
€0
Cash 2024
€52,285
From operations (derived)
+€13,889
Net result for the year
-€19,678
Depreciation
+€5,877
Stocks and contracts
-€4,670
Receivables within one year
-€523
Deferred charges and accrued income
+€3,368
Trade debts
-€21,873
Tax, wage and social debts
+€1,754
Other debts
+€48,221
Accrued charges and deferred income
+€1,412
Investment (derived)
-€2,770
Investment in fixed assets (net)
-€2,770
Cash 2025
€63,404
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €305,872 | €315,710 | +€9,837 | +3.2% |
| Fixed assets | 21/28 | €75,735 | €72,628 | -€3,108 | -4.1% |
| Intangible fixed assets | 21 | €5,588 | €5,140 | -€448 | -8.0% |
| Tangible fixed assets | 22/27 | €54,147 | €51,488 | -€2,659 | -4.9% |
| Plant, machinery and equipment | 23 | €19,560 | €18,368 | -€1,193 | -6.1% |
| Furniture and vehicles | 24 | €3,376 | €3,689 | +€313 | +9.3% |
| Other tangible fixed assets | 26 | €31,210 | €29,431 | -€1,779 | -5.7% |
| Financial fixed assets | 28 | €16,000 | €16,000 | = | 0.0% |
| Current assets | 29/58 | €230,137 | €243,082 | +€12,945 | +5.6% |
| Stocks and contracts in progress | 3 | €158,139 | €162,809 | +€4,670 | +3.0% |
| Stocks | 30/36 | €158,139 | €162,809 | +€4,670 | +3.0% |
| Amounts receivable within one year | 40/41 | €16,075 | €16,599 | +€523 | +3.3% |
| Trade receivables | 40 | €16,075 | €16,456 | +€381 | +2.4% |
| Other amounts receivable | 41 | - | €142 | +€142 | |
| Cash at bank and in hand | 54/58 | €52,285 | €63,404 | +€11,119 | +21.3% |
| Deferred charges and accrued income | 490/1 | €3,638 | €270 | -€3,368 | -92.6% |
| Total equity and liabilities | 10/49 | €305,872 | €315,710 | +€9,837 | +3.2% |
| Equity | 10/15 | -€188,034 | -€207,712 | -€19,678 | -10.5% |
| 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 | -€208,494 | -€228,172 | -€19,678 | -9.4% |
| Amounts payable | 17/49 | €493,907 | €523,422 | +€29,515 | +6.0% |
| Amounts payable after more than one year | 17 | €333,000 | €333,000 | = | 0.0% |
| Financial debts | 170/4 | €333,000 | €333,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €156,535 | €184,637 | +€28,102 | +18.0% |
| Trade debts | 44 | €62,475 | €40,602 | -€21,873 | -35.0% |
| Suppliers | 440/4 | €62,475 | €40,602 | -€21,873 | -35.0% |
| Taxes, remuneration and social security | 45 | €14,322 | €16,076 | +€1,754 | +12.2% |
| Taxes | 450/3 | €11,601 | €14,460 | +€2,859 | +24.6% |
| Remuneration and social security | 454/9 | €2,720 | €1,616 | -€1,105 | -40.6% |
| Other amounts payable | 47/48 | €79,738 | €127,960 | +€48,221 | +60.5% |
| Accrued charges and deferred income | 492/3 | €4,372 | €5,784 | +€1,412 | +32.3% |
| Remuneration, social security and pensions | 62 | €14,350 | €12,605 | -€1,745 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,270 | €5,877 | -€1,393 | -19.2% |
| Other operating charges | 640/8 | €207 | €212 | +€5 | +2.3% |
| Gross operating margin | 9900 | €3,681 | €3,328 | -€353 | -9.6% |
| Operating profit (loss) | 9901 | -€18,147 | -€15,366 | +€2,781 | +15.3% |
| Financial income | 75/76B | €641 | €137 | -€504 | -78.6% |
| Recurring financial income | 75 | €641 | €137 | -€504 | -78.6% |
| Financial charges | 65/66B | €3,924 | €4,449 | +€525 | +13.4% |
| Recurring financial charges | 65 | €3,924 | €4,449 | +€525 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | -€21,430 | -€19,678 | +€1,752 | +8.2% |
| Profit (loss) for the period | 9904 | -€21,430 | -€19,678 | +€1,752 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,430 | -€19,678 | +€1,752 | +8.2% |
Next steps
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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 4 November 2026 via checked.be.