VINOGUSTO: what changed
Two fiscal 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.
VINOGUSTO
Largest movements
- Receivables within one year -€5,363
down €5,363 (-69.6%), from €7,709 to €2,347
of which Trade receivables: -€5,526
- Stocks and contracts -€701
down €701 (-64.0%), from €1,095 to €394
- Cash -€408
down €408 (-49.5%), from €824 to €416
mainly Net result for the year (-€4,661) and Trade debts (-€1,480)
- Tangible fixed assets -€258
down €258 (-21.2%), from €1,216 to €958
- Deferred charges and accrued income -€126
down €126 (-84.7%), from €149 to €23
- Profit (loss) carried forward -€4,661
down €4,661 (-0.5%), from -€872,340 to -€877,002
- Trade debts -€1,480
down €1,480 (-100.0%), from €1,480 to €0
- Short-term financial debts -€714
down €714 (-100.0%), from €714 to €0
- Gross operating margin +€24,217
up €24,217 (+85.0%), from -€28,495 to -€4,279
- Other operating charges -€347
down €347 (-100.0%), from €347 to €0
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.
Cash bridge derived
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 | €10,993 | €4,138 | -€6,855 | -62.4% |
| Fixed assets | 21/28 | €1,216 | €958 | -€258 | -21.2% |
| Tangible fixed assets | 22/27 | €1,216 | €958 | -€258 | -21.2% |
| Furniture and vehicles | 24 | €1,216 | €958 | -€258 | -21.2% |
| Current assets | 29/58 | €9,777 | €3,180 | -€6,597 | -67.5% |
| Stocks and contracts in progress | 3 | €1,095 | €394 | -€701 | -64.0% |
| Stocks | 30/36 | €1,095 | €394 | -€701 | -64.0% |
| Amounts receivable within one year | 40/41 | €7,709 | €2,347 | -€5,363 | -69.6% |
| Trade receivables | 40 | €5,610 | €84 | -€5,526 | -98.5% |
| Other amounts receivable | 41 | €2,100 | €2,263 | +€163 | +7.8% |
| Cash at bank and in hand | 54/58 | €824 | €416 | -€408 | -49.5% |
| Deferred charges and accrued income | 490/1 | €149 | €23 | -€126 | -84.7% |
| Total equity and liabilities | 10/49 | €10,993 | €4,138 | -€6,855 | -62.4% |
| Equity | 10/15 | €8,800 | €4,138 | -€4,661 | -53.0% |
| Contributions | 10/11 | €881,140 | €881,140 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€872,340 | -€877,002 | -€4,661 | -0.5% |
| Amounts payable | 17/49 | €2,194 | €0 | -€2,194 | -100.0% |
| Amounts payable within one year | 42/48 | €2,194 | €0 | -€2,194 | -100.0% |
| Financial debts | 43 | €714 | €0 | -€714 | -100.0% |
| Credit institutions | 430/8 | €714 | €0 | -€714 | -100.0% |
| Trade debts | 44 | €1,480 | €0 | -€1,480 | -100.0% |
| Suppliers | 440/4 | €1,480 | €0 | -€1,480 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €134 | €258 | +€124 | +92.7% |
| Other operating charges | 640/8 | €347 | €0 | -€347 | -100.0% |
| Gross operating margin | 9900 | -€28,495 | -€4,279 | +€24,217 | +85.0% |
| Operating profit (loss) | 9901 | -€28,977 | -€4,537 | +€24,440 | +84.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100.0% |
| Financial charges | 65/66B | €125 | €125 | -€0 | 0.0% |
| Recurring financial charges | 65 | €125 | €125 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€29,101 | -€4,661 | +€24,440 | +84.0% |
| Profit (loss) for the period | 9904 | -€29,101 | -€4,661 | +€24,440 | +84.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,101 | -€4,661 | +€24,440 | +84.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.