AD Wine Consulting: 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.
AD Wine Consulting
Largest movements
- Tangible fixed assets -€7,613
down €7,613 (-31.1%), from €24,502 to €16,889
of which Leasing and similar rights: -€7,160
- Receivables within one year +€5,645
up €5,645 (+32.7%), from €17,273 to €22,918
- Deferred charges and accrued income -€685
down €685 (-40.7%), from €1,681 to €997
- Cash +€677
up €677 (+1,487%), from €46 to €723
mainly Depreciation (+€7,613) and Other debts (+€4,889)
- Debts after one year -€6,424
down €6,424 (-41.8%), from €15,370 to €8,946
- Other debts +€4,889
up €4,889 (+44.3%), from €11,024 to €15,912
- Tax, wage and social debts +€2,019
up €2,019 (+73.8%), from €2,738 to €4,757
- Trade debts -€1,853
down €1,853 (-31.5%), from €5,878 to €4,025
- Profit (loss) carried forward -€1,084
down €1,084, from €1,047 to -€38
- Gross operating margin -€2,020
down €2,020 (-21.4%), from €9,443 to €7,423
- Financial charges -€286
down €286 (-24.2%), from €1,181 to €895
- Staff costs -€210
no longer reported in 2025 (was €210)
- Other operating charges -€161
no longer reported in 2025 (was €161)
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 | €43,745 | €41,527 | -€2,218 | -5.1% |
| Fixed assets | 21/28 | €24,745 | €16,889 | -€7,856 | -31.7% |
| Tangible fixed assets | 22/27 | €24,502 | €16,889 | -€7,613 | -31.1% |
| Furniture and vehicles | 24 | €453 | - | -€453 | |
| Leasing and similar rights | 25 | €24,049 | €16,889 | -€7,160 | -29.8% |
| Financial fixed assets | 28 | €243 | - | -€243 | |
| Current assets | 29/58 | €19,000 | €24,638 | +€5,637 | +29.7% |
| Amounts receivable within one year | 40/41 | €17,273 | €22,918 | +€5,645 | +32.7% |
| Trade receivables | 40 | €17,273 | €22,918 | +€5,645 | +32.7% |
| Cash at bank and in hand | 54/58 | €46 | €723 | +€677 | +1,487% |
| Deferred charges and accrued income | 490/1 | €1,681 | €997 | -€685 | -40.7% |
| Total equity and liabilities | 10/49 | €43,745 | €41,527 | -€2,218 | -5.1% |
| Equity | 10/15 | €2,547 | €1,462 | -€1,084 | -42.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,047 | -€38 | -€1,084 | |
| Amounts payable | 17/49 | €41,198 | €40,064 | -€1,134 | -2.8% |
| Amounts payable after more than one year | 17 | €15,370 | €8,946 | -€6,424 | -41.8% |
| Financial debts | 170/4 | €15,370 | €8,946 | -€6,424 | -41.8% |
| Amounts payable within one year | 42/48 | €25,828 | €31,118 | +€5,290 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €6,189 | €6,424 | +€235 | +3.8% |
| Trade debts | 44 | €5,878 | €4,025 | -€1,853 | -31.5% |
| Suppliers | 440/4 | €5,878 | €4,025 | -€1,853 | -31.5% |
| Taxes, remuneration and social security | 45 | €2,738 | €4,757 | +€2,019 | +73.8% |
| Taxes | 450/3 | €2,738 | €4,757 | +€2,019 | +73.8% |
| Other amounts payable | 47/48 | €11,024 | €15,912 | +€4,889 | +44.3% |
| Remuneration, social security and pensions | 62 | €210 | - | -€210 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,608 | €7,613 | +€5 | +0.1% |
| Other operating charges | 640/8 | €161 | - | -€161 | |
| Gross operating margin | 9900 | €9,443 | €7,423 | -€2,020 | -21.4% |
| Operating profit (loss) | 9901 | €1,464 | -€190 | -€1,653 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,181 | €895 | -€286 | -24.2% |
| Recurring financial charges | 65 | €1,181 | €895 | -€286 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €283 | -€1,084 | -€1,368 | |
| Profit (loss) for the period | 9904 | €283 | -€1,084 | -€1,368 | |
| Profit (loss) for the period to be appropriated | 9905 | €283 | -€1,084 | -€1,368 |
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.