VINOTEST SPRL: 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.
VINOTEST SPRL
Largest movements
- Cash -€1,519
down €1,519 (-88.2%), from €1,722 to €203
mainly Tax, wage and social debts (-€5,829) and Trade debts (-€1,050)
- Other debts +€6,200
new in 2025: €6,200
- Tax, wage and social debts -€5,829
no longer reported in 2025 (was €5,829)
- Trade debts -€1,050
no longer reported in 2025 (was €1,050)
- Gross operating margin +€1,367
up €1,367 (+81.9%), from -€1,669 to -€302
- Staff costs -€607
down €607, from €334 to -€273
- Other operating charges +€92
up €92 (+19.8%), from €467 to €560
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 | €86,131 | €84,832 | -€1,298 | -1.5% |
| Current assets | 29/58 | €86,131 | €84,832 | -€1,298 | -1.5% |
| Amounts receivable within one year | 40/41 | €84,409 | €84,629 | +€221 | +0.3% |
| Other amounts receivable | 41 | €84,409 | €84,629 | +€221 | +0.3% |
| Cash at bank and in hand | 54/58 | €1,722 | €203 | -€1,519 | -88.2% |
| Total equity and liabilities | 10/49 | €86,131 | €84,832 | -€1,298 | -1.5% |
| Equity | 10/15 | €79,251 | €78,632 | -€619 | -0.8% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Contributions outside capital | 11 | €6,250 | €6,250 | = | 0.0% |
| Other | 1109/19 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €72,975 | €72,375 | -€600 | -0.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €71,115 | €70,515 | -€600 | -0.8% |
| Profit (loss) carried forward | 14 | €26 | €7 | -€19 | -72.1% |
| Amounts payable | 17/49 | €6,879 | €6,200 | -€679 | -9.9% |
| Amounts payable within one year | 42/48 | €6,879 | €6,200 | -€679 | -9.9% |
| Trade debts | 44 | €1,050 | - | -€1,050 | |
| Suppliers | 440/4 | €1,050 | - | -€1,050 | |
| Taxes, remuneration and social security | 45 | €5,829 | - | -€5,829 | |
| Taxes | 450/3 | €5,829 | - | -€5,829 | |
| Other amounts payable | 47/48 | - | €6,200 | +€6,200 | |
| Remuneration, social security and pensions | 62 | €334 | -€273 | -€607 | |
| Other operating charges | 640/8 | €467 | €560 | +€92 | +19.8% |
| Gross operating margin | 9900 | -€1,669 | -€302 | +€1,367 | +81.9% |
| Operating profit (loss) | 9901 | -€2,471 | -€589 | +€1,882 | +76.2% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,499 | -€619 | +€1,880 | +75.2% |
| Profit (loss) for the period | 9904 | -€2,499 | -€619 | +€1,880 | +75.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,499 | -€619 | +€1,880 | +75.2% |
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 28 October 2026 via checked.be.