De Wijncentrale: 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.
De Wijncentrale
Largest movements
- Receivables within one year +€158,632
up €158,632 (+152%), from €104,663 to €263,295
of which Trade receivables: +€158,338
- Stocks and contracts +€63,708
up €63,708 (+19.2%), from €331,483 to €395,191
- Trade debts +€124,900
up €124,900 (+44.6%), from €279,781 to €404,681
- Debts after one year +€61,500
new in 2025: €61,500
- Short-term financial debts +€31,197
up €31,197 (+250%), from €12,500 to €43,697
- Tax, wage and social debts +€13,184
up €13,184 (+29.6%), from €44,470 to €57,654
of which Taxes: +€14,434
- Gross operating margin -€108,322
down €108,322 (-80.2%), from €135,021 to €26,699
- Taxes -€26,354
down €26,354 (-90.2%), from €29,204 to €2,850
- Depreciation +€18,025
up €18,025 (+460%), from €3,916 to €21,941
- Other operating charges -€3,005
down €3,005 (-87.4%), from €3,437 to €432
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 | €555,496 | €780,872 | +€225,375 | +40.6% |
| Fixed assets | 21/28 | €107,260 | €110,757 | +€3,496 | +3.3% |
| Tangible fixed assets | 22/27 | €98,127 | €101,623 | +€3,496 | +3.6% |
| Plant, machinery and equipment | 23 | - | €309 | +€309 | |
| Furniture and vehicles | 24 | €97,322 | €100,729 | +€3,407 | +3.5% |
| Other tangible fixed assets | 26 | €804 | €585 | -€219 | -27.3% |
| Financial fixed assets | 28 | €9,134 | €9,134 | = | 0.0% |
| Current assets | 29/58 | €448,236 | €670,115 | +€221,879 | +49.5% |
| Stocks and contracts in progress | 3 | €331,483 | €395,191 | +€63,708 | +19.2% |
| Stocks | 30/36 | €331,483 | €395,191 | +€63,708 | +19.2% |
| Amounts receivable within one year | 40/41 | €104,663 | €263,295 | +€158,632 | +152% |
| Trade receivables | 40 | €103,392 | €261,730 | +€158,338 | +153% |
| Other amounts receivable | 41 | €1,271 | €1,565 | +€294 | +23.1% |
| Cash at bank and in hand | 54/58 | €9,626 | €8,799 | -€827 | -8.6% |
| Deferred charges and accrued income | 490/1 | €2,464 | €2,830 | +€366 | +14.8% |
| Total equity and liabilities | 10/49 | €555,496 | €780,872 | +€225,375 | +40.6% |
| Equity | 10/15 | €158,340 | €159,544 | +€1,204 | +0.8% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,340 | €99,544 | +€1,204 | +1.2% |
| Amounts payable | 17/49 | €397,156 | €621,327 | +€224,172 | +56.4% |
| Amounts payable after more than one year | 17 | - | €61,500 | +€61,500 | |
| Other amounts payable | 178/9 | - | €61,500 | +€61,500 | |
| Amounts payable within one year | 42/48 | €396,998 | €559,827 | +€162,829 | +41.0% |
| Financial debts | 43 | €12,500 | €43,697 | +€31,197 | +250% |
| Credit institutions | 430/8 | €12,500 | €43,697 | +€31,197 | +250% |
| Trade debts | 44 | €279,781 | €404,681 | +€124,900 | +44.6% |
| Suppliers | 440/4 | €279,781 | €404,681 | +€124,900 | +44.6% |
| Taxes, remuneration and social security | 45 | €44,470 | €57,654 | +€13,184 | +29.6% |
| Taxes | 450/3 | €41,970 | €56,404 | +€14,434 | +34.4% |
| Remuneration and social security | 454/9 | €2,500 | €1,250 | -€1,250 | -50.0% |
| Other amounts payable | 47/48 | €60,248 | €53,796 | -€6,452 | -10.7% |
| Accrued charges and deferred income | 492/3 | €158 | €0 | -€158 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,916 | €21,941 | +€18,025 | +460% |
| Other operating charges | 640/8 | €3,437 | €432 | -€3,005 | -87.4% |
| Gross operating margin | 9900 | €135,021 | €26,699 | -€108,322 | -80.2% |
| Operating profit (loss) | 9901 | €127,668 | €4,326 | -€123,342 | -96.6% |
| Financial income | 75/76B | €311 | €70 | -€241 | -77.5% |
| Recurring financial income | 75 | €311 | €70 | -€241 | -77.5% |
| Financial charges | 65/66B | €435 | €342 | -€93 | -21.4% |
| Recurring financial charges | 65 | €435 | €342 | -€93 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €127,544 | €4,054 | -€123,490 | -96.8% |
| Income taxes | 67/77 | €29,204 | €2,850 | -€26,354 | -90.2% |
| Profit (loss) for the period | 9904 | €98,340 | €1,204 | -€97,137 | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €98,340 | €1,204 | -€97,137 | -98.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.