DIVIN WIJNIMPORT: 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.
DIVIN WIJNIMPORT
Largest movements
- Receivables within one year +€55,991
up €55,991, from €0 to €55,991
- Reserves +€77,396
up €77,396 (+11.4%), from €676,740 to €754,135
of which Distributable reserves: +€77,396
- Gross operating margin -€16,667
down €16,667 (-14.5%), from €115,068 to €98,401
- Taxes -€5,123
down €5,123 (-16.6%), from €30,922 to €25,799
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 | €2,096,339 | €2,152,061 | +€55,721 | +2.7% |
| Fixed assets | 21/28 | €2,088,000 | €2,088,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,088,000 | €2,088,000 | = | 0.0% |
| Current assets | 29/58 | €8,339 | €64,061 | +€55,721 | +668% |
| Stocks and contracts in progress | 3 | €8,291 | €8,033 | -€258 | -3.1% |
| Stocks | 30/36 | €8,291 | €8,033 | -€258 | -3.1% |
| Amounts receivable within one year | 40/41 | €0 | €55,991 | +€55,991 | |
| Other amounts receivable | 41 | €0 | €55,991 | +€55,991 | |
| Cash at bank and in hand | 54/58 | €49 | €37 | -€12 | -24.5% |
| Total equity and liabilities | 10/49 | €2,096,339 | €2,152,061 | +€55,721 | +2.7% |
| Equity | 10/15 | €695,332 | €772,727 | +€77,396 | +11.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €676,740 | €754,135 | +€77,396 | +11.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €674,880 | €752,276 | +€77,396 | +11.5% |
| Amounts payable | 17/49 | €1,401,008 | €1,379,333 | -€21,674 | -1.5% |
| Amounts payable within one year | 42/48 | €1,400,878 | €1,379,203 | -€21,674 | -1.5% |
| Financial debts | 43 | €5,041 | €0 | -€5,041 | -100% |
| Credit institutions | 430/8 | €5,041 | €0 | -€5,041 | -100% |
| Trade debts | 44 | €18,663 | €16,050 | -€2,613 | -14.0% |
| Suppliers | 440/4 | €18,663 | €16,050 | -€2,613 | -14.0% |
| Taxes, remuneration and social security | 45 | €15,773 | €5,453 | -€10,320 | -65.4% |
| Taxes | 450/3 | €15,773 | €5,453 | -€10,320 | -65.4% |
| Other amounts payable | 47/48 | €1,361,400 | €1,357,700 | -€3,700 | -0.3% |
| Accrued charges and deferred income | 492/3 | €130 | €130 | = | 0.0% |
| Other operating charges | 640/8 | €1,094 | €1,126 | +€33 | +3.0% |
| Gross operating margin | 9900 | €115,068 | €98,401 | -€16,667 | -14.5% |
| Operating profit (loss) | 9901 | €113,975 | €97,275 | -€16,700 | -14.7% |
| Financial income | 75/76B | €5,800 | €6,162 | +€362 | +6.2% |
| Recurring financial income | 75 | €5,800 | €6,162 | +€362 | +6.2% |
| Financial charges | 65/66B | €795 | €242 | -€553 | -69.5% |
| Recurring financial charges | 65 | €795 | €242 | -€553 | -69.5% |
| Profit (loss) for the period before taxes | 9903 | €118,980 | €103,195 | -€15,785 | -13.3% |
| Income taxes | 67/77 | €30,922 | €25,799 | -€5,123 | -16.6% |
| Profit (loss) for the period | 9904 | €88,058 | €77,396 | -€10,662 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €88,058 | €77,396 | -€10,662 | -12.1% |
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 14 October 2026 via checked.be.