BARRIL DE VINO: what changed
BARRIL DE VINO
Largest movements
- Stocks and contracts -€14,937
down €14,937 (-24.0%), from €62,297 to €47,360
- Receivables within one year -€11,341
down €11,341 (-54.6%), from €20,786 to €9,445
of which Trade receivables: -€11,040
- Intangible fixed assets -€8,000
down €8,000 (-13.2%), from €60,689 to €52,689
- Tangible fixed assets -€6,053
down €6,053 (-39.5%), from €15,320 to €9,266
of which Furniture and vehicles: -€5,494
- Cash -€5,427
down €5,427 (-100%), from €5,427 to €0
mainly Debts after one year (-€17,725) and Net result for the year (-€16,584)
- Debts after one year -€17,725
down €17,725 (-60.8%), from €29,165 to €11,441
- Profit (loss) carried forward -€16,584
down €16,584 (-21.6%), from -€76,648 to -€93,232
- Accrued charges and deferred income -€15,293
down €15,293 (-100%), from €15,293 to €0
- Trade debts +€3,722
up €3,722 (+993%), from €375 to €4,097
- Gross operating margin -€10,839
down €10,839 (-39.4%), from €27,484 to €16,645
- Financial charges -€5,254
down €5,254 (-50.3%), from €10,451 to €5,197
- Other operating charges -€4,747
down €4,747 (-25.3%), from €18,788 to €14,041
- Financial income -€276
down €276 (-81.8%), from €337 to €61
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €169,444 | €123,630 | -€45,814 | -27.0% |
| Fixed assets | 21/28 | €79,608 | €65,555 | -€14,053 | -17.7% |
| Intangible fixed assets | 21 | €60,689 | €52,689 | -€8,000 | -13.2% |
| Tangible fixed assets | 22/27 | €15,320 | €9,266 | -€6,053 | -39.5% |
| Plant, machinery and equipment | 23 | €806 | €246 | -€559 | -69.4% |
| Furniture and vehicles | 24 | €14,514 | €9,020 | -€5,494 | -37.9% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €89,836 | €58,075 | -€31,761 | -35.4% |
| Stocks and contracts in progress | 3 | €62,297 | €47,360 | -€14,937 | -24.0% |
| Stocks | 30/36 | €62,297 | €47,360 | -€14,937 | -24.0% |
| Amounts receivable within one year | 40/41 | €20,786 | €9,445 | -€11,341 | -54.6% |
| Trade receivables | 40 | €20,472 | €9,431 | -€11,040 | -53.9% |
| Other amounts receivable | 41 | €314 | €14 | -€300 | -95.5% |
| Cash at bank and in hand | 54/58 | €5,427 | €0 | -€5,427 | -100% |
| Deferred charges and accrued income | 490/1 | €1,326 | €1,270 | -€57 | -4.3% |
| Total equity and liabilities | 10/49 | €169,444 | €123,630 | -€45,814 | -27.0% |
| Equity | 10/15 | -€61,648 | -€78,232 | -€16,584 | -26.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,648 | -€93,232 | -€16,584 | -21.6% |
| Amounts payable | 17/49 | €231,092 | €201,862 | -€29,230 | -12.6% |
| Amounts payable after more than one year | 17 | €29,165 | €11,441 | -€17,725 | -60.8% |
| Financial debts | 170/4 | €29,165 | €11,441 | -€17,725 | -60.8% |
| Amounts payable within one year | 42/48 | €186,633 | €190,422 | +€3,788 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €17,387 | €17,725 | +€337 | +1.9% |
| Financial debts | 43 | €150,000 | €150,333 | +€333 | +0.2% |
| Credit institutions | 430/8 | €150,000 | €150,333 | +€333 | +0.2% |
| Trade debts | 44 | €375 | €4,097 | +€3,722 | +993% |
| Suppliers | 440/4 | €375 | €4,097 | +€3,722 | +993% |
| Taxes, remuneration and social security | 45 | €5,404 | €4,203 | -€1,202 | -22.2% |
| Taxes | 450/3 | €5,404 | €4,203 | -€1,202 | -22.2% |
| Other amounts payable | 47/48 | €13,467 | €14,064 | +€597 | +4.4% |
| Accrued charges and deferred income | 492/3 | €15,293 | €0 | -€15,293 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,006 | €14,053 | +€48 | +0.3% |
| Other operating charges | 640/8 | €18,788 | €14,041 | -€4,747 | -25.3% |
| Gross operating margin | 9900 | €27,484 | €16,645 | -€10,839 | -39.4% |
| Operating profit (loss) | 9901 | -€5,310 | -€11,449 | -€6,139 | -116% |
| Financial income | 75/76B | €337 | €61 | -€276 | -81.8% |
| Recurring financial income | 75 | €337 | €61 | -€276 | -81.8% |
| Financial charges | 65/66B | €10,451 | €5,197 | -€5,254 | -50.3% |
| Recurring financial charges | 65 | €10,451 | €5,197 | -€5,254 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,423 | -€16,584 | -€1,161 | -7.5% |
| Profit (loss) for the period | 9904 | -€15,423 | -€16,584 | -€1,161 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,423 | -€16,584 | -€1,161 | -7.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.