EBURON winery: 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.
EBURON winery
Largest movements
- Cash -€13,738
down €13,738 (-55.5%), from €24,755 to €11,017
mainly Net result for the year (-€44,486) and Investment in fixed assets (net) (-€8,710)
- Stocks and contracts -€11,885
down €11,885 (-76.8%), from €15,485 to €3,600
- Tangible fixed assets -€2,904
down €2,904 (-2.8%), from €102,528 to €99,625
- Profit (loss) carried forward -€43,913
new in 2025: -€43,913
- Other debts +€14,107
up €14,107 (+11.0%), from €128,530 to €142,637
- Gross operating margin -€42,788
down €42,788, from €10,583 to -€32,205
- Depreciation +€4,868
up €4,868 (+59.2%), from €8,217 to €13,085
- Financial income +€1,691
up €1,691 (+16,911,800%), from €0 to €1,691
- Financial charges -€1,108
down €1,108 (-82.9%), from €1,337 to €229
- Other operating charges +€410
up €410 (+166%), from €248 to €658
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 | €149,764 | €119,668 | -€30,096 | -20.1% |
| Fixed assets | 21/28 | €107,766 | €103,392 | -€4,375 | -4.1% |
| Intangible fixed assets | 21 | €5,238 | €3,767 | -€1,471 | -28.1% |
| Tangible fixed assets | 22/27 | €102,528 | €99,625 | -€2,904 | -2.8% |
| Plant, machinery and equipment | 23 | €102,528 | €99,625 | -€2,904 | -2.8% |
| Current assets | 29/58 | €41,997 | €16,276 | -€25,721 | -61.2% |
| Stocks and contracts in progress | 3 | €15,485 | €3,600 | -€11,885 | -76.8% |
| Stocks | 30/36 | €15,485 | €3,600 | -€11,885 | -76.8% |
| Amounts receivable within one year | 40/41 | €1,757 | €1,659 | -€98 | -5.6% |
| Trade receivables | 40 | - | €714 | +€714 | |
| Other amounts receivable | 41 | €1,757 | €945 | -€812 | -46.2% |
| Cash at bank and in hand | 54/58 | €24,755 | €11,017 | -€13,738 | -55.5% |
| Total equity and liabilities | 10/49 | €149,764 | €119,668 | -€30,096 | -20.1% |
| Equity | 10/15 | €20,572 | -€23,913 | -€44,486 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €572 | €0 | -€572 | -100% |
| Distributable reserves | 133 | €572 | €0 | -€572 | -100% |
| Profit (loss) carried forward | 14 | - | -€43,913 | -€43,913 | |
| Amounts payable | 17/49 | €129,192 | €143,581 | +€14,389 | +11.1% |
| Amounts payable within one year | 42/48 | €129,192 | €143,581 | +€14,389 | +11.1% |
| Trade debts | 44 | €69 | €945 | +€875 | +1,264% |
| Suppliers | 440/4 | €69 | €945 | +€875 | +1,264% |
| Taxes, remuneration and social security | 45 | €592 | €0 | -€592 | -100% |
| Taxes | 450/3 | €592 | €0 | -€592 | -100% |
| Other amounts payable | 47/48 | €128,530 | €142,637 | +€14,107 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,217 | €13,085 | +€4,868 | +59.2% |
| Other operating charges | 640/8 | €248 | €658 | +€410 | +166% |
| Gross operating margin | 9900 | €10,583 | -€32,205 | -€42,788 | |
| Operating profit (loss) | 9901 | €2,119 | -€45,948 | -€48,066 | |
| Financial income | 75/76B | €0 | €1,691 | +€1,691 | +16,911,800% |
| Recurring financial income | 75 | €0 | €1,691 | +€1,691 | +16,911,800% |
| Financial charges | 65/66B | €1,337 | €229 | -€1,108 | -82.9% |
| Recurring financial charges | 65 | €1,337 | €229 | -€1,108 | -82.9% |
| Profit (loss) for the period before taxes | 9903 | €782 | -€44,486 | -€45,267 | |
| Income taxes | 67/77 | €210 | €0 | -€210 | -100% |
| Profit (loss) for the period | 9904 | €572 | -€44,486 | -€45,058 | |
| Profit (loss) for the period to be appropriated | 9905 | €572 | -€44,486 | -€45,058 |
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.