BENJAMIN OLYFF WINE MANAGEMENT: 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.
BENJAMIN OLYFF WINE MANAGEMENT
Largest movements
- Receivables within one year +€6,486
up €6,486 (+16.9%), from €38,277 to €44,763
- Cash +€4,429
up €4,429 (+148%), from €2,993 to €7,422
mainly Net result for the year (+€9,790) and Deferred charges and accrued income (+€2,867)
- Deferred charges and accrued income -€2,867
down €2,867 (-87.8%), from €3,267 to €400
- Reserves +€8,495
new in 2025: €8,495
- Tax, wage and social debts +€2,105
up €2,105 (+180%), from €1,171 to €3,276
- Other debts -€1,950
down €1,950 (-10.4%), from €18,702 to €16,752
- Profit (loss) carried forward +€1,296
no longer reported in 2025 (was -€1,296)
- Advances received -€1,244
no longer reported in 2025 (was €1,244)
- Financial charges -€2,206
down €2,206 (-67.8%), from €3,251 to €1,045
- Taxes +€1,283
up €1,283 (+44.7%), from €2,868 to €4,150
- Gross operating margin -€570
down €570 (-3.6%), from €15,667 to €15,097
- Other operating charges -€291
down €291 (-72.2%), from €403 to €112
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 | €44,537 | €52,585 | +€8,048 | +18.1% |
| Current assets | 29/58 | €44,537 | €52,585 | +€8,048 | +18.1% |
| Amounts receivable within one year | 40/41 | €38,277 | €44,763 | +€6,486 | +16.9% |
| Other amounts receivable | 41 | €38,277 | €44,763 | +€6,486 | +16.9% |
| Cash at bank and in hand | 54/58 | €2,993 | €7,422 | +€4,429 | +148% |
| Deferred charges and accrued income | 490/1 | €3,267 | €400 | -€2,867 | -87.8% |
| Total equity and liabilities | 10/49 | €44,537 | €52,585 | +€8,048 | +18.1% |
| Equity | 10/15 | €17,254 | €27,045 | +€9,790 | +56.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | - | €8,495 | +€8,495 | |
| Distributable reserves | 133 | - | €8,495 | +€8,495 | |
| Profit (loss) carried forward | 14 | -€1,296 | - | +€1,296 | |
| Amounts payable | 17/49 | €27,283 | €25,541 | -€1,742 | -6.4% |
| Amounts payable within one year | 42/48 | €27,283 | €25,541 | -€1,742 | -6.4% |
| Financial debts | 43 | €3,375 | €3,375 | = | 0.0% |
| Credit institutions | 430/8 | €3,375 | €3,375 | = | 0.0% |
| Trade debts | 44 | €2,791 | €2,137 | -€653 | -23.4% |
| Suppliers | 440/4 | €2,791 | €2,137 | -€653 | -23.4% |
| Advances received on contracts in progress | 46 | €1,244 | - | -€1,244 | |
| Taxes, remuneration and social security | 45 | €1,171 | €3,276 | +€2,105 | +180% |
| Taxes | 450/3 | €1,171 | €3,276 | +€2,105 | +180% |
| Other amounts payable | 47/48 | €18,702 | €16,752 | -€1,950 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €146 | - | -€146 | |
| Other operating charges | 640/8 | €403 | €112 | -€291 | -72.2% |
| Gross operating margin | 9900 | €15,667 | €15,097 | -€570 | -3.6% |
| Operating profit (loss) | 9901 | €15,117 | €14,985 | -€132 | -0.9% |
| Financial income | 75/76B | €1 | €1 | -€0 | -2.4% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -2.4% |
| Financial charges | 65/66B | €3,251 | €1,045 | -€2,206 | -67.8% |
| Recurring financial charges | 65 | €3,251 | €1,045 | -€2,206 | -67.8% |
| Profit (loss) for the period before taxes | 9903 | €11,867 | €13,941 | +€2,073 | +17.5% |
| Income taxes | 67/77 | €2,868 | €4,150 | +€1,283 | +44.7% |
| Profit (loss) for the period | 9904 | €9,000 | €9,790 | +€791 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,000 | €9,790 | +€791 | +8.8% |
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.