ARNIM 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.
ARNIM WINES
Largest movements
- Stocks and contracts -€67,000
down €67,000 (-27.6%), from €242,867 to €175,867
- Cash +€31,408
up €31,408 (+301%), from €10,438 to €41,847
mainly Stocks and contracts (+€67,000) and Depreciation (+€24,351)
- Tangible fixed assets -€24,351
down €24,351 (-16.7%), from €145,602 to €121,250
of which Furniture and vehicles: -€12,994
- Debts after one year -€37,756
down €37,756 (-31.9%), from €118,512 to €80,755
- Trade debts -€11,262
down €11,262 (-40.3%), from €27,953 to €16,691
- Current portion of long-term debt -€6,552
down €6,552 (-20.4%), from €32,104 to €25,552
- Gross operating margin -€5,143
down €5,143 (-14.4%), from €35,722 to €30,579
- Other operating charges +€1,881
up €1,881 (+43.6%), from €4,316 to €6,197
- Financial charges -€1,771
down €1,771 (-36.6%), from €4,838 to €3,067
- Taxes -€1,596
down €1,596 (-89.9%), from €1,775 to €179
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €425,878 | €365,927 | -€59,950 | -14.1% |
| Fixed assets | 21/28 | €145,602 | €121,250 | -€24,351 | -16.7% |
| Tangible fixed assets | 22/27 | €145,602 | €121,250 | -€24,351 | -16.7% |
| Land and buildings | 22 | €116,725 | €106,568 | -€10,157 | -8.7% |
| Plant, machinery and equipment | 23 | €3,268 | €2,068 | -€1,200 | -36.7% |
| Furniture and vehicles | 24 | €25,609 | €12,615 | -€12,994 | -50.7% |
| Current assets | 29/58 | €280,276 | €244,677 | -€35,599 | -12.7% |
| Stocks and contracts in progress | 3 | €242,867 | €175,867 | -€67,000 | -27.6% |
| Stocks | 30/36 | €242,867 | €175,867 | -€67,000 | -27.6% |
| Amounts receivable within one year | 40/41 | €24,300 | €24,477 | +€177 | +0.7% |
| Trade receivables | 40 | €24,071 | €24,248 | +€177 | +0.7% |
| Other amounts receivable | 41 | €229 | €229 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,438 | €41,847 | +€31,408 | +301% |
| Deferred charges and accrued income | 490/1 | €2,671 | €2,486 | -€185 | -6.9% |
| Total equity and liabilities | 10/49 | €425,878 | €365,927 | -€59,950 | -14.1% |
| Equity | 10/15 | €219,654 | €215,913 | -€3,740 | -1.7% |
| Contributions | 10/11 | €14,600 | €14,600 | = | 0.0% |
| Reserves | 13 | €203,887 | €203,887 | = | 0.0% |
| Distributable reserves | 133 | €203,887 | €203,887 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,167 | -€2,574 | -€3,740 | |
| Amounts payable | 17/49 | €206,224 | €150,014 | -€56,210 | -27.3% |
| Amounts payable after more than one year | 17 | €118,512 | €80,755 | -€37,756 | -31.9% |
| Financial debts | 170/4 | €118,512 | €80,755 | -€37,756 | -31.9% |
| Amounts payable within one year | 42/48 | €87,713 | €69,259 | -€18,454 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €32,104 | €25,552 | -€6,552 | -20.4% |
| Trade debts | 44 | €27,953 | €16,691 | -€11,262 | -40.3% |
| Suppliers | 440/4 | €27,953 | €16,691 | -€11,262 | -40.3% |
| Taxes, remuneration and social security | 45 | €26,510 | €26,662 | +€152 | +0.6% |
| Taxes | 450/3 | €18,260 | €14,287 | -€3,973 | -21.8% |
| Remuneration and social security | 454/9 | €8,250 | €12,375 | +€4,125 | +50.0% |
| Other amounts payable | 47/48 | €1,145 | €353 | -€792 | -69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,351 | €24,351 | = | 0.0% |
| Other operating charges | 640/8 | €4,316 | €6,197 | +€1,881 | +43.6% |
| Operating charges capitalised as restructuring costs | 649 | €0 | €0 | = | |
| Non-recurring operating charges | 66A | €15 | - | -€15 | |
| Gross operating margin | 9900 | €35,722 | €30,579 | -€5,143 | -14.4% |
| Operating profit (loss) | 9901 | €7,040 | €31 | -€7,010 | -99.6% |
| Financial income | 75/76B | €74 | €0 | -€74 | -99.6% |
| Recurring financial income | 75 | €74 | €0 | -€74 | -99.6% |
| Financial charges | 65/66B | €4,838 | €3,067 | -€1,771 | -36.6% |
| Recurring financial charges | 65 | €4,838 | €3,067 | -€1,771 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €2,276 | -€3,036 | -€5,312 | |
| Income taxes | 67/77 | €1,775 | €179 | -€1,596 | -89.9% |
| Profit (loss) for the period | 9904 | €501 | -€3,215 | -€3,716 | |
| Profit (loss) for the period to be appropriated | 9905 | €501 | -€3,215 | -€3,716 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.