VinoVivo: 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.
VinoVivo
Largest movements
- Stocks and contracts +€25,766
up €25,766 (+5.3%), from €486,025 to €511,791
- Cash -€8,986
down €8,986 (-52.7%), from €17,061 to €8,074
mainly Trade debts (-€77,823) and Stocks and contracts (-€25,766)
- Other debts +€101,796
up €101,796 (+35.4%), from €287,458 to €389,253
- Trade debts -€77,823
down €77,823 (-41.6%), from €186,969 to €109,146
- Profit (loss) carried forward -€8,487
down €8,487 (-12.7%), from €66,949 to €58,462
- Tax, wage and social debts -€7,189
down €7,189 (-100%), from €7,189 to €0
- Gross operating margin -€20,162
down €20,162, from €18,612 to -€1,551
- Write-downs -€4,357
down €4,357 (-100%), from €4,357 to €0
- Taxes -€2,279
down €2,279 (-100%), from €2,279 to €0
- Depreciation +€1,398
up €1,398 (+32.9%), from €4,249 to €5,647
- Other operating charges +€228
up €228 (+31.8%), from €717 to €945
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 | €569,024 | €577,734 | +€8,709 | +1.5% |
| Fixed assets | 21/28 | €28,155 | €22,508 | -€5,647 | -20.1% |
| Intangible fixed assets | 21 | €4,541 | €2,541 | -€2,000 | -44.0% |
| Tangible fixed assets | 22/27 | €23,114 | €19,467 | -€3,647 | -15.8% |
| Land and buildings | 22 | €18,695 | €16,728 | -€1,967 | -10.5% |
| Furniture and vehicles | 24 | €755 | €148 | -€607 | -80.4% |
| Other tangible fixed assets | 26 | €3,664 | €2,592 | -€1,073 | -29.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €540,869 | €555,225 | +€14,356 | +2.7% |
| Stocks and contracts in progress | 3 | €486,025 | €511,791 | +€25,766 | +5.3% |
| Stocks | 30/36 | €486,025 | €511,791 | +€25,766 | +5.3% |
| Amounts receivable within one year | 40/41 | €34,147 | €32,504 | -€1,643 | -4.8% |
| Trade receivables | 40 | €31,440 | €23,268 | -€8,172 | -26.0% |
| Other amounts receivable | 41 | €2,707 | €9,235 | +€6,529 | +241% |
| Cash at bank and in hand | 54/58 | €17,061 | €8,074 | -€8,986 | -52.7% |
| Deferred charges and accrued income | 490/1 | €3,636 | €2,856 | -€780 | -21.5% |
| Total equity and liabilities | 10/49 | €569,024 | €577,734 | +€8,709 | +1.5% |
| Equity | 10/15 | €87,409 | €78,922 | -€8,487 | -9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,949 | €58,462 | -€8,487 | -12.7% |
| Amounts payable | 17/49 | €481,616 | €498,812 | +€17,196 | +3.6% |
| Amounts payable within one year | 42/48 | €481,616 | €498,399 | +€16,784 | +3.5% |
| Trade debts | 44 | €186,969 | €109,146 | -€77,823 | -41.6% |
| Suppliers | 440/4 | €186,969 | €109,146 | -€77,823 | -41.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €7,189 | €0 | -€7,189 | -100% |
| Taxes | 450/3 | €7,189 | €0 | -€7,189 | -100% |
| Other amounts payable | 47/48 | €287,458 | €389,253 | +€101,796 | +35.4% |
| Accrued charges and deferred income | 492/3 | - | €412 | +€412 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,249 | €5,647 | +€1,398 | +32.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,357 | €0 | -€4,357 | -100% |
| Other operating charges | 640/8 | €717 | €945 | +€228 | +31.8% |
| Gross operating margin | 9900 | €18,612 | -€1,551 | -€20,162 | |
| Operating profit (loss) | 9901 | €9,288 | -€8,143 | -€17,431 | |
| Financial income | 75/76B | €3 | €165 | +€162 | +5,911% |
| Recurring financial income | 75 | €3 | €165 | +€162 | +5,911% |
| Financial charges | 65/66B | €496 | €508 | +€13 | +2.5% |
| Recurring financial charges | 65 | €496 | €508 | +€13 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €8,795 | -€8,487 | -€17,282 | |
| Income taxes | 67/77 | €2,279 | €0 | -€2,279 | -100% |
| Profit (loss) for the period | 9904 | €6,516 | -€8,487 | -€15,003 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,516 | -€8,487 | -€15,003 |
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 30 October 2026 via checked.be.