De Wijnunie: 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 Wijnunie
Largest movements
- Tangible fixed assets +€118,993
up €118,993 (+30.1%), from €395,283 to €514,276
of which Land and buildings: +€136,474
- Stocks and contracts -€33,100
down €33,100 (-17.7%), from €187,487 to €154,387
- Intangible fixed assets -€15,500
down €15,500 (-31.3%), from €49,550 to €34,050
- Cash -€10,447
down €10,447 (-68.8%), from €15,177 to €4,730
mainly Investment in fixed assets (net) (-€152,200) and Other debts (-€49,235)
- Revaluation surpluses +€152,200
new in 2026: €152,200
- Short-term financial debts +€50,000
up €50,000 (+66.7%), from €75,000 to €125,000
- Other debts -€49,235
down €49,235 (-67.3%), from €73,187 to €23,952
- Debts after one year -€45,227
down €45,227 (-11.3%), from €399,478 to €354,251
- Profit (loss) carried forward -€28,884
down €28,884 (-98.4%), from €29,367 to €483
- Gross operating margin -€18,172
down €18,172 (-33.5%), from €54,182 to €36,010
- Financial charges -€7,898
down €7,898 (-38.4%), from €20,543 to €12,645
- Financial income -€1,313
down €1,313 (-99.8%), from €1,316 to €3
- Depreciation -€755
down €755 (-1.5%), from €49,463 to €48,707
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €741,825 | €805,504 | +€63,679 | +8.6% |
| Fixed assets | 21/28 | €449,613 | €553,106 | +€103,493 | +23.0% |
| Intangible fixed assets | 21 | €49,550 | €34,050 | -€15,500 | -31.3% |
| Tangible fixed assets | 22/27 | €395,283 | €514,276 | +€118,993 | +30.1% |
| Land and buildings | 22 | €338,526 | €475,000 | +€136,474 | +40.3% |
| Plant, machinery and equipment | 23 | €10,843 | €4,121 | -€6,722 | -62.0% |
| Furniture and vehicles | 24 | €45,914 | €35,154 | -€10,759 | -23.4% |
| Financial fixed assets | 28 | €4,780 | €4,780 | = | 0.0% |
| Current assets | 29/58 | €292,212 | €252,398 | -€39,814 | -13.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €187,487 | €154,387 | -€33,100 | -17.7% |
| Stocks | 30/36 | €187,487 | €154,387 | -€33,100 | -17.7% |
| Amounts receivable within one year | 40/41 | €86,025 | €90,003 | +€3,978 | +4.6% |
| Trade receivables | 40 | €86,025 | €90,003 | +€3,978 | +4.6% |
| Cash at bank and in hand | 54/58 | €15,177 | €4,730 | -€10,447 | -68.8% |
| Deferred charges and accrued income | 490/1 | €3,523 | €3,279 | -€244 | -6.9% |
| Total equity and liabilities | 10/49 | €741,825 | €805,504 | +€63,679 | +8.6% |
| Equity | 10/15 | €54,367 | €177,684 | +€123,316 | +227% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €152,200 | +€152,200 | |
| Profit (loss) carried forward | 14 | €29,367 | €483 | -€28,884 | -98.4% |
| Amounts payable | 17/49 | €687,458 | €627,821 | -€59,637 | -8.7% |
| Amounts payable after more than one year | 17 | €399,478 | €354,251 | -€45,227 | -11.3% |
| Financial debts | 170/4 | €399,478 | €354,251 | -€45,227 | -11.3% |
| Amounts payable within one year | 42/48 | €285,037 | €265,061 | -€19,976 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €58,755 | €45,227 | -€13,528 | -23.0% |
| Financial debts | 43 | €75,000 | €125,000 | +€50,000 | +66.7% |
| Credit institutions | 430/8 | €75,000 | €125,000 | +€50,000 | +66.7% |
| Trade debts | 44 | €55,157 | €49,035 | -€6,122 | -11.1% |
| Suppliers | 440/4 | €55,157 | €49,035 | -€6,122 | -11.1% |
| Taxes, remuneration and social security | 45 | €22,938 | €21,847 | -€1,091 | -4.8% |
| Taxes | 450/3 | €22,518 | €19,329 | -€3,189 | -14.2% |
| Remuneration and social security | 454/9 | €420 | €2,518 | +€2,098 | +500% |
| Other amounts payable | 47/48 | €73,187 | €23,952 | -€49,235 | -67.3% |
| Accrued charges and deferred income | 492/3 | €2,943 | €8,508 | +€5,565 | +189% |
| Remuneration, social security and pensions | 62 | €453 | €0 | -€453 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,463 | €48,707 | -€755 | -1.5% |
| Other operating charges | 640/8 | €3,241 | €3,446 | +€205 | +6.3% |
| Gross operating margin | 9900 | €54,182 | €36,010 | -€18,172 | -33.5% |
| Operating profit (loss) | 9901 | €1,026 | -€16,143 | -€17,169 | |
| Financial income | 75/76B | €1,316 | €3 | -€1,313 | -99.8% |
| Recurring financial income | 75 | €1,316 | €3 | -€1,313 | -99.8% |
| Financial charges | 65/66B | €20,543 | €12,645 | -€7,898 | -38.4% |
| Recurring financial charges | 65 | €20,543 | €12,645 | -€7,898 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,201 | -€28,786 | -€10,584 | -58.2% |
| Income taxes | 67/77 | €77 | €98 | +€22 | +28.1% |
| Profit (loss) for the period | 9904 | -€18,278 | -€28,884 | -€10,606 | -58.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,278 | -€28,884 | -€10,606 | -58.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.