De Wijnmeester: 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 Wijnmeester
Largest movements
- Tangible fixed assets +€227,629
up €227,629 (+56.1%), from €405,450 to €633,079
of which Land and buildings: +€249,547
- Current investments -€84,791
down €84,791 (-71.2%), from €119,048 to €34,256
- Cash +€76,238
up €76,238 (+69.5%), from €109,717 to €185,954
mainly Current investments (+€84,791) and Net result for the year (+€84,238)
- Receivables within one year +€19,938
up €19,938 (+18.6%), from €106,904 to €126,841
of which Trade receivables: +€43,015
- Profit (loss) carried forward +€84,238
up €84,238 (+76.1%), from -€110,642 to -€26,404
- Debts after one year +€80,444
up €80,444 (+14.8%), from €544,340 to €624,785
- Other debts +€50,000
new in 2025: €50,000
- Current portion of long-term debt +€36,284
up €36,284 (+85.8%), from €42,285 to €78,569
- Trade debts -€11,212
down €11,212 (-18.0%), from €62,123 to €50,911
- Gross operating margin +€21,119
up €21,119 (+11.9%), from €176,897 to €198,016
- Financial charges +€3,066
up €3,066 (+12.8%), from €23,908 to €26,975
- Taxes -€2,681
down €2,681 (-83.8%), from €3,200 to €519
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 | €819,953 | €1,068,751 | +€248,799 | +30.3% |
| Fixed assets | 21/28 | €406,600 | €634,229 | +€227,629 | +56.0% |
| Tangible fixed assets | 22/27 | €405,450 | €633,079 | +€227,629 | +56.1% |
| Land and buildings | 22 | €336,941 | €586,488 | +€249,547 | +74.1% |
| Plant, machinery and equipment | 23 | €26,763 | €20,871 | -€5,892 | -22.0% |
| Furniture and vehicles | 24 | €38,575 | €25,058 | -€13,516 | -35.0% |
| Other tangible fixed assets | 26 | €2,635 | €662 | -€1,973 | -74.9% |
| Assets under construction and advance payments | 27 | €537 | €0 | -€537 | -100% |
| Financial fixed assets | 28 | €1,150 | €1,150 | = | 0.0% |
| Current assets | 29/58 | €413,352 | €434,522 | +€21,170 | +5.1% |
| Stocks and contracts in progress | 3 | €77,051 | €85,837 | +€8,786 | +11.4% |
| Stocks | 30/36 | €77,051 | €85,837 | +€8,786 | +11.4% |
| Amounts receivable within one year | 40/41 | €106,904 | €126,841 | +€19,938 | +18.6% |
| Trade receivables | 40 | €75,586 | €118,601 | +€43,015 | +56.9% |
| Other amounts receivable | 41 | €31,318 | €8,240 | -€23,078 | -73.7% |
| Current investments | 50/53 | €119,048 | €34,256 | -€84,791 | -71.2% |
| Cash at bank and in hand | 54/58 | €109,717 | €185,954 | +€76,238 | +69.5% |
| Deferred charges and accrued income | 490/1 | €633 | €1,633 | +€1,000 | +158% |
| Total equity and liabilities | 10/49 | €819,953 | €1,068,751 | +€248,799 | +30.3% |
| Equity | 10/15 | €134,167 | €218,405 | +€84,238 | +62.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €226,209 | €226,209 | = | 0.0% |
| Distributable reserves | 133 | €226,209 | €226,209 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,642 | -€26,404 | +€84,238 | +76.1% |
| Amounts payable | 17/49 | €685,786 | €850,346 | +€164,561 | +24.0% |
| Amounts payable after more than one year | 17 | €544,340 | €624,785 | +€80,444 | +14.8% |
| Financial debts | 170/4 | €544,340 | €624,785 | +€80,444 | +14.8% |
| Amounts payable within one year | 42/48 | €140,430 | €218,986 | +€78,556 | +55.9% |
| Current portion of amounts payable after more than one year | 42 | €42,285 | €78,569 | +€36,284 | +85.8% |
| Trade debts | 44 | €62,123 | €50,911 | -€11,212 | -18.0% |
| Suppliers | 440/4 | €62,123 | €50,911 | -€11,212 | -18.0% |
| Taxes, remuneration and social security | 45 | €36,022 | €39,506 | +€3,484 | +9.7% |
| Taxes | 450/3 | €36,022 | €39,506 | +€3,484 | +9.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €50,000 | +€50,000 | |
| Accrued charges and deferred income | 492/3 | €1,016 | €6,576 | +€5,560 | +547% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,600 | €43,147 | -€453 | -1.0% |
| Other operating charges | 640/8 | €48,979 | €47,918 | -€1,061 | -2.2% |
| Non-recurring operating charges | 66A | €173,034 | €0 | -€173,034 | -100% |
| Gross operating margin | 9900 | €176,897 | €198,016 | +€21,119 | +11.9% |
| Operating profit (loss) | 9901 | -€88,716 | €106,952 | +€195,668 | |
| Financial income | 75/76B | €5,182 | €4,780 | -€402 | -7.8% |
| Recurring financial income | 75 | €5,182 | €4,780 | -€402 | -7.8% |
| Financial charges | 65/66B | €23,908 | €26,975 | +€3,066 | +12.8% |
| Recurring financial charges | 65 | €23,908 | €26,975 | +€3,066 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | -€107,442 | €84,757 | +€192,199 | |
| Income taxes | 67/77 | €3,200 | €519 | -€2,681 | -83.8% |
| Profit (loss) for the period | 9904 | -€110,642 | €84,238 | +€194,880 | |
| Profit (loss) for the period to be appropriated | 9905 | -€110,642 | €84,238 | +€194,880 |
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 21 October 2026 via checked.be.