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VINOTEC: 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.

What changed

VINOTEC

BE 0445.067.375
NACE 46.349, Wholesale of beverages, general range
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€4,474
2024 · €1,117-€5,591
Equity
-€78,455
2024 · -€73,981-€4,474
Cash
€3,364
2024 · €3,401-€37
Balance sheet total
€15,332
2024 · €18,221-€2,889

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€11,242

    down €11,242 (-86.3%), from €13,021 to €1,779

    of which Trade receivables: -€12,842

  • Stocks and contracts +€8,734

    up €8,734 (+600.6%), from €1,454 to €10,188

  • Tangible fixed assets -€344

    no longer reported in 2025 (was €344)

Equity and liabilities
  • Profit (loss) carried forward -€4,474

    down €4,474 (-4.8%), from -€92,581 to -€97,055

  • Short-term financial debts +€4,044

    up €4,044 (+518.0%), from €781 to €4,825

  • Trade debts -€1,298

    down €1,298 (-8.7%), from €14,867 to €13,569

  • Tax, wage and social debts -€663

    no longer reported in 2025 (was €663)

  • Other debts -€498

    down €498 (-9.5%), from €5,241 to €4,743

Income statement
  • Gross operating margin -€5,816

    down €5,816, from €2,753 to -€3,063

  • Depreciation -€352

    down €352 (-50.5%), from €696 to €344

  • Financial charges +€109

    up €109 (+30.1%), from €361 to €469

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €1,117
Gross operating margin -€5,816
Depreciation +€352
Other operating charges -€18
Financial charges -€109
Result 2025 -€4,474

Cash bridge derived

cash 2024 to 2025

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.

From operations -€4,081
Investment €0
Financing +€4,044
Cash 2024 €3,401
Net result for the year -€4,474
Depreciation +€344
Stocks and contracts -€8,734
Receivables within one year +€11,242
Trade debts -€1,298
Tax, wage and social debts -€663
Other debts -€498
Short-term financial debts +€4,044
Cash 2025 €3,364
Every line side by side 35 lines
Line Code 2024 2025 Change %
Total assets 20/58 €18,221 €15,332 -€2,889 -15.9%
Fixed assets 21/28 €344 - -€344
Tangible fixed assets 22/27 €344 - -€344
Furniture and vehicles 24 €344 - -€344
Current assets 29/58 €17,876 €15,332 -€2,545 -14.2%
Stocks and contracts in progress 3 €1,454 €10,188 +€8,734 +600.6%
Stocks 30/36 €1,454 €10,188 +€8,734 +600.6%
Amounts receivable within one year 40/41 €13,021 €1,779 -€11,242 -86.3%
Trade receivables 40 €13,021 €179 -€12,842 -98.6%
Other amounts receivable 41 - €1,600 +€1,600
Cash at bank and in hand 54/58 €3,401 €3,364 -€37 -1.1%
Total equity and liabilities 10/49 €18,221 €15,332 -€2,889 -15.9%
Equity 10/15 -€73,981 -€78,455 -€4,474 -6.0%
Contributions 10/11 €18,600 €18,600 = 0.0%
Profit (loss) carried forward 14 -€92,581 -€97,055 -€4,474 -4.8%
Amounts payable 17/49 €92,202 €93,786 +€1,584 +1.7%
Amounts payable after more than one year 17 €70,650 €70,650 = 0.0%
Other amounts payable 178/9 €70,650 €70,650 = 0.0%
Amounts payable within one year 42/48 €21,552 €23,137 +€1,584 +7.4%
Financial debts 43 €781 €4,825 +€4,044 +518.0%
Credit institutions 430/8 €781 €4,825 +€4,044 +518.0%
Trade debts 44 €14,867 €13,569 -€1,298 -8.7%
Suppliers 440/4 €14,867 €13,569 -€1,298 -8.7%
Taxes, remuneration and social security 45 €663 - -€663
Taxes 450/3 €663 - -€663
Other amounts payable 47/48 €5,241 €4,743 -€498 -9.5%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €696 €344 -€352 -50.5%
Other operating charges 640/8 €580 €597 +€18 +3.0%
Gross operating margin 9900 €2,753 -€3,063 -€5,816
Operating profit (loss) 9901 €1,478 -€4,004 -€5,482
Financial charges 65/66B €361 €469 +€109 +30.1%
Recurring financial charges 65 €361 €469 +€109 +30.1%
Profit (loss) for the period before taxes 9903 €1,117 -€4,474 -€5,591
Profit (loss) for the period 9904 €1,117 -€4,474 -€5,591
Profit (loss) for the period to be appropriated 9905 €1,117 -€4,474 -€5,591

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 29 September 2026 via checked.be.