BD 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.
BD WINE
Largest movements
- Tangible fixed assets -€14,633
down €14,633 (-33.8%), from €43,317 to €28,684
of which Plant, machinery and equipment: -€10,740
- Cash +€1,770
up €1,770 (+113%), from €1,561 to €3,331
mainly Depreciation (+€14,633) and Other debts (+€5,000)
- Reserves -€17,152
down €17,152 (-64.3%), from €26,690 to €9,539
of which Distributable reserves: -€17,152
- Other debts +€5,000
up €5,000 (+11.5%), from €43,530 to €48,530
- Depreciation -€3,531
down €3,531 (-19.4%), from €18,164 to €14,633
- Gross operating margin -€3,207
down €3,207 (-1,270%), from -€253 to -€3,460
- Staff costs -€1,124
down €1,124, from €0 to -€1,124
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 | €78,219 | €65,069 | -€13,151 | -16.8% |
| Fixed assets | 21/28 | €43,317 | €28,684 | -€14,633 | -33.8% |
| Tangible fixed assets | 22/27 | €43,317 | €28,684 | -€14,633 | -33.8% |
| Land and buildings | 22 | €5,160 | €3,440 | -€1,720 | -33.3% |
| Plant, machinery and equipment | 23 | €30,460 | €19,719 | -€10,740 | -35.3% |
| Furniture and vehicles | 24 | €3,099 | €927 | -€2,172 | -70.1% |
| Other tangible fixed assets | 26 | €4,598 | €4,598 | = | 0.0% |
| Current assets | 29/58 | €34,903 | €36,385 | +€1,482 | +4.2% |
| Stocks and contracts in progress | 3 | €27,913 | €27,913 | = | 0.0% |
| Stocks | 30/36 | €27,913 | €27,913 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,428 | €5,140 | -€287 | -5.3% |
| Trade receivables | 40 | €5,233 | €4,783 | -€450 | -8.6% |
| Other amounts receivable | 41 | €195 | €357 | +€162 | +83.2% |
| Cash at bank and in hand | 54/58 | €1,561 | €3,331 | +€1,770 | +113% |
| Total equity and liabilities | 10/49 | €78,219 | €65,069 | -€13,151 | -16.8% |
| Equity | 10/15 | €33,690 | €16,539 | -€17,152 | -50.9% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €26,690 | €9,539 | -€17,152 | -64.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €26,690 | €9,539 | -€17,152 | -64.3% |
| Amounts payable | 17/49 | €44,529 | €48,530 | +€4,001 | +9.0% |
| Amounts payable within one year | 42/48 | €44,529 | €48,530 | +€4,001 | +9.0% |
| Trade debts | 44 | €734 | €0 | -€734 | -100% |
| Suppliers | 440/4 | €734 | €0 | -€734 | -100% |
| Taxes, remuneration and social security | 45 | €265 | - | -€265 | |
| Taxes | 450/3 | €265 | - | -€265 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €43,530 | €48,530 | +€5,000 | +11.5% |
| Remuneration, social security and pensions | 62 | €0 | -€1,124 | -€1,124 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,164 | €14,633 | -€3,531 | -19.4% |
| Other operating charges | 640/8 | €0 | - | = | |
| Non-recurring operating charges | 66A | €16,603 | - | -€16,603 | |
| Gross operating margin | 9900 | -€253 | -€3,460 | -€3,207 | -1,270% |
| Operating profit (loss) | 9901 | -€35,020 | -€16,969 | +€18,051 | +51.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €153 | €183 | +€30 | +19.9% |
| Recurring financial charges | 65 | €153 | €183 | +€30 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | -€35,173 | -€17,152 | +€18,021 | +51.2% |
| Profit (loss) for the period | 9904 | -€35,173 | -€17,152 | +€18,021 | +51.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,173 | -€17,152 | +€18,021 | +51.2% |
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 18 October 2026 via checked.be.