AUGUST FOOD & WINE: 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.
AUGUST FOOD & WINE
Largest movements
- Tangible fixed assets -€17,150
down €17,150 (-9.6%), from €177,997 to €160,847
of which Land and buildings: -€13,052
- Cash +€16,853
up €16,853 (+9.9%), from €170,599 to €187,452
mainly Depreciation (+€20,000) and Receivables within one year (+€9,954)
- Receivables within one year -€9,954
down €9,954 (-32.8%), from €30,369 to €20,415
of which Other amounts receivable: -€15,749
- Deferred charges and accrued income -€9,371
down €9,371 (-93.2%), from €10,060 to €689
- Debts after one year -€9,985
down €9,985 (-8.7%), from €114,816 to €104,830
- Profit (loss) carried forward -€6,665
down €6,665 (-95.1%), from -€7,010 to -€13,675
- Gross operating margin -€68,151
down €68,151 (-24.5%), from €278,647 to €210,497
- Staff costs -€57,151
down €57,151 (-23.1%), from €247,816 to €190,665
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 | €389,525 | €369,903 | -€19,622 | -5.0% |
| Fixed assets | 21/28 | €178,497 | €161,347 | -€17,150 | -9.6% |
| Tangible fixed assets | 22/27 | €177,997 | €160,847 | -€17,150 | -9.6% |
| Land and buildings | 22 | €149,833 | €136,781 | -€13,052 | -8.7% |
| Plant, machinery and equipment | 23 | €26,926 | €23,615 | -€3,311 | -12.3% |
| Furniture and vehicles | 24 | €1,238 | €452 | -€786 | -63.5% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €211,028 | €208,556 | -€2,472 | -1.2% |
| Amounts receivable within one year | 40/41 | €30,369 | €20,415 | -€9,954 | -32.8% |
| Trade receivables | 40 | €9,855 | €15,650 | +€5,796 | +58.8% |
| Other amounts receivable | 41 | €20,514 | €4,765 | -€15,749 | -76.8% |
| Cash at bank and in hand | 54/58 | €170,599 | €187,452 | +€16,853 | +9.9% |
| Deferred charges and accrued income | 490/1 | €10,060 | €689 | -€9,371 | -93.2% |
| Total equity and liabilities | 10/49 | €389,525 | €369,903 | -€19,622 | -5.0% |
| Equity | 10/15 | €240,490 | €233,825 | -€6,665 | -2.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €222,500 | €222,500 | = | 0.0% |
| Distributable reserves | 133 | €222,500 | €222,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,010 | -€13,675 | -€6,665 | -95.1% |
| Amounts payable | 17/49 | €149,035 | €136,078 | -€12,957 | -8.7% |
| Amounts payable after more than one year | 17 | €114,816 | €104,830 | -€9,985 | -8.7% |
| Financial debts | 170/4 | €114,816 | €104,830 | -€9,985 | -8.7% |
| Amounts payable within one year | 42/48 | €34,219 | €31,248 | -€2,972 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €10,608 | €10,809 | +€201 | +1.9% |
| Trade debts | 44 | €11,397 | €8,797 | -€2,600 | -22.8% |
| Suppliers | 440/4 | €11,397 | €8,797 | -€2,600 | -22.8% |
| Advances received on contracts in progress | 46 | €409 | - | -€409 | |
| Taxes, remuneration and social security | 45 | €9,919 | €11,067 | +€1,148 | +11.6% |
| Taxes | 450/3 | €3,190 | €1,389 | -€1,801 | -56.5% |
| Remuneration and social security | 454/9 | €6,729 | €9,678 | +€2,949 | +43.8% |
| Other amounts payable | 47/48 | €1,886 | €575 | -€1,311 | -69.5% |
| Non-recurring operating income | 76A | - | €3,451 | +€3,451 | |
| Remuneration, social security and pensions | 62 | €247,816 | €190,665 | -€57,151 | -23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,976 | €20,000 | -€1,975 | -9.0% |
| Other operating charges | 640/8 | €2,156 | €2,529 | +€373 | +17.3% |
| Non-recurring operating charges | 66A | €10,269 | €1,020 | -€9,249 | -90.1% |
| Gross operating margin | 9900 | €278,647 | €210,497 | -€68,151 | -24.5% |
| Operating profit (loss) | 9901 | -€3,569 | -€3,717 | -€148 | -4.2% |
| Financial income | 75/76B | €61 | €71 | +€10 | +15.8% |
| Recurring financial income | 75 | €61 | €71 | +€10 | +15.8% |
| Financial charges | 65/66B | €5,250 | €2,896 | -€2,354 | -44.8% |
| Recurring financial charges | 65 | €5,250 | €2,896 | -€2,354 | -44.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,758 | -€6,543 | +€2,215 | +25.3% |
| Income taxes | 67/77 | €305 | €122 | -€183 | -60.1% |
| Profit (loss) for the period | 9904 | -€9,063 | -€6,665 | +€2,398 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,063 | -€6,665 | +€2,398 | +26.5% |
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 31 October 2026 via checked.be.