A.G. WINES: 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.
A.G. WINES
Largest movements
- Receivables within one year -€35,241
down €35,241 (-31.9%), from €110,382 to €75,141
of which Other amounts receivable: -€31,403
- Tangible fixed assets -€2,661
down €2,661 (-18.4%), from €14,490 to €11,830
- Other debts -€24,732
down €24,732 (-49.5%), from €50,000 to €25,268
- Profit (loss) carried forward -€15,000
down €15,000 (-9.6%), from €156,239 to €141,239
- Reserves +€11,089
up €11,089 (+55.7%), from €19,901 to €30,990
of which Distributable reserves: +€11,089
- Short-term financial debts -€6,632
no longer reported in 2025 (was €6,632)
- Turnover -€13,291
down €13,291 (-10.8%), from €123,162 to €109,872
- Gross operating margin -€9,124
down €9,124 (-24.3%), from €37,613 to €28,489
- Purchases and services -€4,166
down €4,166 (-4.9%), from €85,549 to €81,383
- Taxes -€2,881
down €2,881 (-24.1%), from €11,950 to €9,069
- Depreciation +€2,236
up €2,236 (+50.1%), from €4,465 to €6,701
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 | €265,571 | €229,962 | -€35,609 | -13.4% |
| Fixed assets | 21/28 | €14,638 | €11,977 | -€2,661 | -18.2% |
| Tangible fixed assets | 22/27 | €14,490 | €11,830 | -€2,661 | -18.4% |
| Furniture and vehicles | 24 | €14,490 | €11,830 | -€2,661 | -18.4% |
| Financial fixed assets | 28 | €148 | €148 | = | 0.0% |
| Current assets | 29/58 | €250,933 | €217,985 | -€32,948 | -13.1% |
| Amounts receivable within one year | 40/41 | €110,382 | €75,141 | -€35,241 | -31.9% |
| Trade receivables | 40 | €58,223 | €54,385 | -€3,838 | -6.6% |
| Other amounts receivable | 41 | €52,159 | €20,756 | -€31,403 | -60.2% |
| Cash at bank and in hand | 54/58 | €140,551 | €142,844 | +€2,293 | +1.6% |
| Total equity and liabilities | 10/49 | €265,571 | €229,962 | -€35,609 | -13.4% |
| Equity | 10/15 | €194,740 | €190,828 | -€3,911 | -2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,901 | €30,990 | +€11,089 | +55.7% |
| 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 | €18,041 | €29,130 | +€11,089 | +61.5% |
| Profit (loss) carried forward | 14 | €156,239 | €141,239 | -€15,000 | -9.6% |
| Amounts payable | 17/49 | €70,831 | €39,134 | -€31,697 | -44.8% |
| Amounts payable within one year | 42/48 | €70,831 | €39,134 | -€31,697 | -44.8% |
| Financial debts | 43 | €6,632 | - | -€6,632 | |
| Other loans | 439 | €6,632 | - | -€6,632 | |
| Trade debts | 44 | €1,030 | €1,280 | +€250 | +24.3% |
| Suppliers | 440/4 | €1,030 | €1,280 | +€250 | +24.3% |
| Taxes, remuneration and social security | 45 | €13,170 | €12,586 | -€584 | -4.4% |
| Taxes | 450/3 | €13,170 | €10,336 | -€2,834 | -21.5% |
| Remuneration and social security | 454/9 | - | €2,250 | +€2,250 | |
| Other amounts payable | 47/48 | €50,000 | €25,268 | -€24,732 | -49.5% |
| Turnover | 70 | €123,162 | €109,872 | -€13,291 | -10.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €85,549 | €81,383 | -€4,166 | -4.9% |
| Remuneration, social security and pensions | 62 | €489 | €511 | +€22 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,465 | €6,701 | +€2,236 | +50.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,078 | €1,694 | -€1,383 | -44.9% |
| Gross operating margin | 9900 | €37,613 | €28,489 | -€9,124 | -24.3% |
| Operating profit (loss) | 9901 | €29,582 | €19,583 | -€9,999 | -33.8% |
| Financial income | 75/76B | €933 | €779 | -€154 | -16.5% |
| Recurring financial income | 75 | €933 | €779 | -€154 | -16.5% |
| Financial charges | 65/66B | €525 | €205 | -€320 | -60.9% |
| Recurring financial charges | 65 | €525 | €205 | -€320 | -60.9% |
| Profit (loss) for the period before taxes | 9903 | €29,991 | €20,157 | -€9,833 | -32.8% |
| Income taxes | 67/77 | €11,950 | €9,069 | -€2,881 | -24.1% |
| Profit (loss) for the period | 9904 | €18,041 | €11,089 | -€6,952 | -38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,041 | €11,089 | -€6,952 | -38.5% |
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 27 October 2026 via checked.be.