De Wijnrank: what changed
What changed
De Wijnrank
NACE 47.252, Retail sale of beverages, general range
filed annual accounts (NBB)
Net result for the year
€46,651
2024 · €12,818+€33,833
Equity
€67,309
2024 · €20,658+€46,651
Cash
€3,963
2024 · €22,962-€18,999
Balance sheet total
€1.6m
2024 · €1.6m+€38,235
Largest movements
Assets
- Stocks and contracts +€111,911
up €111,911 (+12.0%), from €930,896 to €1.0m
- Receivables within one year -€64,414
down €64,414 (-11.8%), from €544,991 to €480,577
of which Trade receivables: -€65,065
- Cash -€18,999
down €18,999 (-82.7%), from €22,962 to €3,963
mainly Stocks and contracts (-€111,911) and Trade debts (-€99,693)
Equity and liabilities
- Trade debts -€99,693
down €99,693 (-11.1%), from €901,585 to €801,892
- Current portion of long-term debt +€50,924
up €50,924 (+119%), from €42,710 to €93,635
- Profit (loss) carried forward +€46,651
up €46,651 (+29.8%), from -€156,442 to -€109,791
- Debts after one year +€21,492
up €21,492 (+14.4%), from €149,130 to €170,622
- Tax, wage and social debts +€19,602
up €19,602 (+14.5%), from €135,624 to €155,226
of which Taxes: +€28,686
Income statement
- Staff costs -€83,319
down €83,319 (-32.7%), from €254,863 to €171,544
- Gross operating margin -€50,369
down €50,369 (-14.0%), from €359,040 to €308,671
- Depreciation +€4,108
up €4,108 (+50.7%), from €8,095 to €12,204
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.
Result 2024
€12,818
Gross operating margin
-€50,369
Staff costs
+€83,319
Depreciation
-€4,108
Other operating charges
+€2,831
Financial income
+€1,230
Financial charges
+€1,133
Taxes
-€202
Result 2025
€46,651
raises the resultlowers the result
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.
From operations
-€72,966
Investment
-€18,450
Financing
+€72,417
Cash 2024
€22,962
From operations (derived)
-€72,966
Net result for the year
+€46,651
Depreciation
+€12,204
Stocks and contracts
-€111,911
Receivables within one year
+€64,414
Deferred charges and accrued income
-€3,491
Trade debts
-€99,693
Tax, wage and social debts
+€19,602
Other debts
-€741
Investment (derived)
-€18,450
Investment in fixed assets (net)
-€18,450
Financing
+€72,417
Debts after one year
+€21,492
Current portion of long-term debt
+€50,924
Cash 2025
€3,963
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,575,449 | €1,613,684 | +€38,235 | +2.4% |
| Fixed assets | 21/28 | €51,123 | €57,369 | +€6,246 | +12.2% |
| Intangible fixed assets | 21 | €0 | €9,205 | +€9,205 | |
| Tangible fixed assets | 22/27 | €44,330 | €41,370 | -€2,960 | -6.7% |
| Plant, machinery and equipment | 23 | €21,279 | €24,378 | +€3,099 | +14.6% |
| Furniture and vehicles | 24 | €23,051 | €16,992 | -€6,059 | -26.3% |
| Financial fixed assets | 28 | €6,793 | €6,793 | = | 0.0% |
| Current assets | 29/58 | €1,524,326 | €1,556,315 | +€31,989 | +2.1% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €930,896 | €1,042,808 | +€111,911 | +12.0% |
| Stocks | 30/36 | €930,896 | €1,042,808 | +€111,911 | +12.0% |
| Amounts receivable within one year | 40/41 | €544,991 | €480,577 | -€64,414 | -11.8% |
| Trade receivables | 40 | €503,735 | €438,670 | -€65,065 | -12.9% |
| Other amounts receivable | 41 | €41,256 | €41,907 | +€651 | +1.6% |
| Cash at bank and in hand | 54/58 | €22,962 | €3,963 | -€18,999 | -82.7% |
| Deferred charges and accrued income | 490/1 | €477 | €3,968 | +€3,491 | +732% |
| Total equity and liabilities | 10/49 | €1,575,449 | €1,613,684 | +€38,235 | +2.4% |
| Equity | 10/15 | €20,658 | €67,309 | +€46,651 | +226% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €146,100 | €146,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €146,100 | €146,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€156,442 | -€109,791 | +€46,651 | +29.8% |
| Amounts payable | 17/49 | €1,554,791 | €1,546,375 | -€8,416 | -0.5% |
| Amounts payable after more than one year | 17 | €149,130 | €170,622 | +€21,492 | +14.4% |
| Financial debts | 170/4 | €149,130 | €170,622 | +€21,492 | +14.4% |
| Amounts payable within one year | 42/48 | €1,405,661 | €1,375,753 | -€29,908 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €42,710 | €93,635 | +€50,924 | +119% |
| Financial debts | 43 | €325,000 | €325,000 | = | 0.0% |
| Credit institutions | 430/8 | €325,000 | €325,000 | = | 0.0% |
| Trade debts | 44 | €901,585 | €801,892 | -€99,693 | -11.1% |
| Suppliers | 440/4 | €901,585 | €801,892 | -€99,693 | -11.1% |
| Taxes, remuneration and social security | 45 | €135,624 | €155,226 | +€19,602 | +14.5% |
| Taxes | 450/3 | €95,193 | €123,879 | +€28,686 | +30.1% |
| Remuneration and social security | 454/9 | €40,430 | €31,347 | -€9,084 | -22.5% |
| Other amounts payable | 47/48 | €741 | €0 | -€741 | -100% |
| Remuneration, social security and pensions | 62 | €254,863 | €171,544 | -€83,319 | -32.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,095 | €12,204 | +€4,108 | +50.7% |
| Other operating charges | 640/8 | €42,432 | €39,600 | -€2,831 | -6.7% |
| Gross operating margin | 9900 | €359,040 | €308,671 | -€50,369 | -14.0% |
| Operating profit (loss) | 9901 | €53,649 | €85,322 | +€31,673 | +59.0% |
| Financial income | 75/76B | €175 | €1,405 | +€1,230 | +704% |
| Recurring financial income | 75 | €175 | €1,405 | +€1,230 | +704% |
| Financial charges | 65/66B | €40,867 | €39,734 | -€1,133 | -2.8% |
| Recurring financial charges | 65 | €40,867 | €39,734 | -€1,133 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €12,958 | €46,993 | +€34,036 | +263% |
| Income taxes | 67/77 | €140 | €342 | +€202 | +144% |
| Profit (loss) for the period | 9904 | €12,818 | €46,651 | +€33,833 | +264% |
| Profit (loss) for the period to be appropriated | 9905 | €12,818 | €46,651 | +€33,833 | +264% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.