DLT WINE & Co: 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.
What changed
DLT WINE & Co
NACE 46.349, Wholesale of beverages, general range
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2,130
2024 · -€877+€3,007
Equity
€122,035
2024 · €121,004+€1,031
Cash
€12,989
2024 · €12,352+€638
Balance sheet total
€584,114
2024 · €564,803+€19,311
Largest movements
Assets
- Stocks and contracts +€20,131
up €20,131 (+7.0%), from €288,088 to €308,219
Equity and liabilities
- Other debts +€45,917
up €45,917 (+166%), from €27,626 to €73,543
- Debts after one year -€24,210
down €24,210 (-8.8%), from €273,800 to €249,590
- Accrued charges and deferred income -€6,270
no longer reported in 2025 (was €6,270)
Income statement
- Gross operating margin +€16,765
up €16,765 (+23.9%), from €70,291 to €87,056
- Staff costs +€12,348
up €12,348 (+30.7%), from €40,230 to €52,578
- Taxes +€5,546
up €5,546 (+317%), from €1,751 to €7,297
- Depreciation -€2,981
down €2,981 (-13.5%), from €22,126 to €19,145
- Financial income +€1,840
up €1,840 (+155%), from €1,188 to €3,028
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.
Result 2024
-€877
Gross operating margin
+€16,765
Staff costs
-€12,348
Depreciation
+€2,981
Other operating charges
+€323
Financial income
+€1,840
Financial charges
-€1,010
Taxes
-€5,546
Result 2025
€2,130
raises the resultlowers the result
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.
From operations
+€42,065
Investment
-€13,873
Financing
-€27,554
Cash 2024
€12,352
From operations (derived)
+€42,065
Net result for the year
+€2,130
Depreciation
+€19,145
Stocks and contracts
-€20,131
Receivables within one year
-€3,830
Deferred charges and accrued income
+€17
Trade debts
-€366
Tax, wage and social debts
+€5,454
Other debts
+€45,917
Accrued charges and deferred income
-€6,270
Investment (derived)
-€13,873
Investment in fixed assets (net)
-€13,873
Financing
-€27,554
Debts after one year
-€24,210
Current portion of long-term debt
-€5,781
Short-term financial debts
+€3,536
Contributions, distributions and other
-€1,099
Cash 2025
€12,989
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €564,803 | €584,114 | +€19,311 | +3.4% |
| Fixed assets | 21/28 | €217,897 | €212,626 | -€5,271 | -2.4% |
| Tangible fixed assets | 22/27 | €214,644 | €209,373 | -€5,271 | -2.5% |
| Land and buildings | 22 | €185,597 | €176,163 | -€9,434 | -5.1% |
| Plant, machinery and equipment | 23 | €9,903 | €11,265 | +€1,361 | +13.7% |
| Furniture and vehicles | 24 | €18,085 | €10,967 | -€7,117 | -39.4% |
| Other tangible fixed assets | 26 | €1,059 | €828 | -€231 | -21.8% |
| Assets under construction and advance payments | 27 | - | €10,150 | +€10,150 | |
| Financial fixed assets | 28 | €3,253 | €3,253 | = | 0.0% |
| Current assets | 29/58 | €346,906 | €371,488 | +€24,582 | +7.1% |
| Stocks and contracts in progress | 3 | €288,088 | €308,219 | +€20,131 | +7.0% |
| Stocks | 30/36 | €288,088 | €308,219 | +€20,131 | +7.0% |
| Amounts receivable within one year | 40/41 | €43,580 | €47,410 | +€3,830 | +8.8% |
| Trade receivables | 40 | €39,838 | €45,873 | +€6,035 | +15.1% |
| Other amounts receivable | 41 | €3,742 | €1,537 | -€2,205 | -58.9% |
| Cash at bank and in hand | 54/58 | €12,352 | €12,989 | +€638 | +5.2% |
| Deferred charges and accrued income | 490/1 | €2,887 | €2,870 | -€17 | -0.6% |
| Total equity and liabilities | 10/49 | €564,803 | €584,114 | +€19,311 | +3.4% |
| Equity | 10/15 | €121,004 | €122,035 | +€1,031 | +0.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €78,494 | €78,494 | = | 0.0% |
| Distributable reserves | 133 | €78,494 | €78,494 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,264 | €4,394 | +€2,130 | +94.1% |
| Investment grants | 15 | €19,786 | €18,687 | -€1,099 | -5.6% |
| Amounts payable | 17/49 | €443,799 | €462,079 | +€18,280 | +4.1% |
| Amounts payable after more than one year | 17 | €273,800 | €249,590 | -€24,210 | -8.8% |
| Financial debts | 170/4 | €273,800 | €249,590 | -€24,210 | -8.8% |
| Amounts payable within one year | 42/48 | €163,729 | €212,489 | +€48,760 | +29.8% |
| Current portion of amounts payable after more than one year | 42 | €26,824 | €21,042 | -€5,781 | -21.6% |
| Financial debts | 43 | €1,464 | €5,000 | +€3,536 | +242% |
| Credit institutions | 430/8 | €1,464 | €5,000 | +€3,536 | +242% |
| Trade debts | 44 | €65,568 | €65,202 | -€366 | -0.6% |
| Suppliers | 440/4 | €65,568 | €65,202 | -€366 | -0.6% |
| Taxes, remuneration and social security | 45 | €42,247 | €47,701 | +€5,454 | +12.9% |
| Taxes | 450/3 | €23,153 | €18,126 | -€5,027 | -21.7% |
| Remuneration and social security | 454/9 | €19,094 | €29,574 | +€10,480 | +54.9% |
| Other amounts payable | 47/48 | €27,626 | €73,543 | +€45,917 | +166% |
| Accrued charges and deferred income | 492/3 | €6,270 | - | -€6,270 | |
| Remuneration, social security and pensions | 62 | €40,230 | €52,578 | +€12,348 | +30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,126 | €19,145 | -€2,981 | -13.5% |
| Other operating charges | 640/8 | €2,837 | €2,514 | -€323 | -11.4% |
| Gross operating margin | 9900 | €70,291 | €87,056 | +€16,765 | +23.9% |
| Operating profit (loss) | 9901 | €5,097 | €12,819 | +€7,722 | +151% |
| Financial income | 75/76B | €1,188 | €3,028 | +€1,840 | +155% |
| Recurring financial income | 75 | €1,188 | €3,028 | +€1,840 | +155% |
| Financial charges | 65/66B | €5,410 | €6,420 | +€1,010 | +18.7% |
| Recurring financial charges | 65 | €5,410 | €6,420 | +€1,010 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €874 | €9,427 | +€8,553 | +978% |
| Income taxes | 67/77 | €1,751 | €7,297 | +€5,546 | +317% |
| Profit (loss) for the period | 9904 | -€877 | €2,130 | +€3,007 | |
| Profit (loss) for the period to be appropriated | 9905 | -€877 | €2,130 | +€3,007 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.