DiWine: 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.
DiWine
Largest movements
- Intangible fixed assets +€10,832
up €10,832 (+54.2%), from €20,000 to €30,832
- Cash -€9,125
down €9,125 (-70.9%), from €12,874 to €3,749
mainly Other debts (-€40,219) and Investment in fixed assets (net) (-€16,664)
- Other debts -€40,219
down €40,219 (-81.9%), from €49,133 to €8,914
- Tax, wage and social debts +€11,377
up €11,377 (+65.3%), from €17,424 to €28,801
- Current portion of long-term debt +€10,146
up €10,146 (+42.8%), from €23,709 to €33,855
- Reserves +€8,975
up €8,975 (+33.9%), from €26,484 to €35,458
of which Distributable reserves: +€8,975
- Debts after one year +€8,602
up €8,602 (+12.9%), from €66,474 to €75,076
- Gross operating margin -€12,467
down €12,467 (-31.5%), from €39,626 to €27,159
- Financial charges +€6,216
up €6,216 (+1,471%), from €423 to €6,639
- Taxes -€4,340
down €4,340 (-54.0%), from €8,038 to €3,698
- Depreciation +€1,179
up €1,179 (+20.2%), from €5,839 to €7,018
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 | €232,825 | €231,502 | -€1,323 | -0.6% |
| Fixed assets | 21/28 | €22,609 | €32,255 | +€9,646 | +42.7% |
| Intangible fixed assets | 21 | €20,000 | €30,832 | +€10,832 | +54.2% |
| Tangible fixed assets | 22/27 | €2,609 | €1,424 | -€1,185 | -45.4% |
| Land and buildings | 22 | €938 | €804 | -€134 | -14.3% |
| Plant, machinery and equipment | 23 | €646 | - | -€646 | |
| Furniture and vehicles | 24 | €1,024 | €619 | -€405 | -39.5% |
| Current assets | 29/58 | €210,216 | €199,246 | -€10,969 | -5.2% |
| Amounts receivable within one year | 40/41 | €163,196 | €161,669 | -€1,527 | -0.9% |
| Trade receivables | 40 | €159,690 | €158,849 | -€841 | -0.5% |
| Other amounts receivable | 41 | €3,506 | €2,820 | -€686 | -19.6% |
| Cash at bank and in hand | 54/58 | €12,874 | €3,749 | -€9,125 | -70.9% |
| Deferred charges and accrued income | 490/1 | €34,146 | €33,828 | -€317 | -0.9% |
| Total equity and liabilities | 10/49 | €232,825 | €231,502 | -€1,323 | -0.6% |
| Equity | 10/15 | €66,820 | €75,795 | +€8,975 | +13.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,484 | €35,458 | +€8,975 | +33.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €24,624 | €33,598 | +€8,975 | +36.4% |
| Profit (loss) carried forward | 14 | €21,736 | €21,736 | = | 0.0% |
| Amounts payable | 17/49 | €166,005 | €155,707 | -€10,298 | -6.2% |
| Amounts payable after more than one year | 17 | €66,474 | €75,076 | +€8,602 | +12.9% |
| Financial debts | 170/4 | €66,474 | €75,076 | +€8,602 | +12.9% |
| Amounts payable within one year | 42/48 | €93,030 | €77,541 | -€15,489 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | €23,709 | €33,855 | +€10,146 | +42.8% |
| Financial debts | 43 | - | €2,301 | +€2,301 | |
| Credit institutions | 430/8 | - | €2,301 | +€2,301 | |
| Trade debts | 44 | €2,764 | €3,670 | +€906 | +32.8% |
| Suppliers | 440/4 | €2,764 | €3,670 | +€906 | +32.8% |
| Taxes, remuneration and social security | 45 | €17,424 | €28,801 | +€11,377 | +65.3% |
| Taxes | 450/3 | €17,424 | €28,801 | +€11,377 | +65.3% |
| Other amounts payable | 47/48 | €49,133 | €8,914 | -€40,219 | -81.9% |
| Accrued charges and deferred income | 492/3 | €6,500 | €3,089 | -€3,411 | -52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,839 | €7,018 | +€1,179 | +20.2% |
| Other operating charges | 640/8 | €702 | €829 | +€127 | +18.1% |
| Gross operating margin | 9900 | €39,626 | €27,159 | -€12,467 | -31.5% |
| Operating profit (loss) | 9901 | €33,084 | €19,312 | -€13,772 | -41.6% |
| Financial charges | 65/66B | €423 | €6,639 | +€6,216 | +1,471% |
| Recurring financial charges | 65 | €423 | €6,639 | +€6,216 | +1,471% |
| Profit (loss) for the period before taxes | 9903 | €32,661 | €12,673 | -€19,989 | -61.2% |
| Income taxes | 67/77 | €8,038 | €3,698 | -€4,340 | -54.0% |
| Profit (loss) for the period | 9904 | €24,624 | €8,975 | -€15,649 | -63.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,624 | €8,975 | -€15,649 | -63.6% |
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 22 October 2026 via checked.be.