ENTREPÔT DU VIN: what changed
What changed
ENTREPÔT DU VIN
NACE 46.341, Wholesale of wines and spirits
filed annual accounts (NBB)
Net result for the year
€286,028
2024 · €308,335-€22,307
Equity
€676,829
2024 · €676,030+€799
Cash
€1.1m
2024 · €987,287+€90,326
Balance sheet total
€3.0m
2024 · €3.0m+€4,284
Largest movements
Assets
- Tangible fixed assets -€92,348
down €92,348 (-9.5%), from €971,372 to €879,024
of which Land and buildings: -€50,100
- Cash +€90,326
up €90,326 (+9.1%), from €987,287 to €1.1m
mainly Net result for the year (+€286,028) and Depreciation (+€105,393)
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Staff costs +€59,076
up €59,076 (+27.0%), from €219,110 to €278,186
- Gross operating margin +€48,099
up €48,099 (+6.6%), from €731,052 to €779,151
- Depreciation +€11,979
up €11,979 (+12.8%), from €93,414 to €105,393
- Financial charges +€10,090
up €10,090 (+14.3%), from €70,754 to €80,844
- Financial income +€8,709
up €8,709 (+182%), from €4,778 to €13,487
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€308,335
Gross operating margin
+€48,099
Staff costs
-€59,076
Depreciation
-€11,979
Other operating charges
-€269
Financial income
+€8,709
Financial charges
-€10,090
Taxes
+€2,299
Result 2025
€286,028
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€406,305
Investment
-€13,045
Financing
-€302,935
Cash 2024
€987,287
From operations (derived)
+€406,305
Net result for the year
+€286,028
Depreciation
+€105,393
Stocks and contracts
+€11,299
Receivables within one year
-€18,236
Deferred charges and accrued income
+€630
Trade debts
-€7,644
Tax, wage and social debts
+€28,635
Other debts
-€9,000
Accrued charges and deferred income
+€9,200
Investment (derived)
-€13,045
Investment in fixed assets (net)
-€13,045
Financing
-€302,935
Debts after one year
-€16,684
Current portion of long-term debt
-€920
Short-term financial debts
-€103
Contributions, distributions and other
-€285,229
Cash 2025
€1.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,973,410 | €2,977,694 | +€4,284 | +0.1% |
| Fixed assets | 21/28 | €971,377 | €879,029 | -€92,348 | -9.5% |
| Tangible fixed assets | 22/27 | €971,372 | €879,024 | -€92,348 | -9.5% |
| Land and buildings | 22 | €823,288 | €773,188 | -€50,100 | -6.1% |
| Plant, machinery and equipment | 23 | €25,831 | €18,767 | -€7,063 | -27.3% |
| Furniture and vehicles | 24 | €122,253 | €87,069 | -€35,184 | -28.8% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €2,002,033 | €2,098,665 | +€96,632 | +4.8% |
| Stocks and contracts in progress | 3 | €687,455 | €676,155 | -€11,299 | -1.6% |
| Stocks | 30/36 | €687,455 | €676,155 | -€11,299 | -1.6% |
| Amounts receivable within one year | 40/41 | €323,711 | €341,947 | +€18,236 | +5.6% |
| Trade receivables | 40 | €320,782 | €336,512 | +€15,730 | +4.9% |
| Other amounts receivable | 41 | €2,929 | €5,435 | +€2,506 | +85.6% |
| Cash at bank and in hand | 54/58 | €987,287 | €1,077,613 | +€90,326 | +9.1% |
| Deferred charges and accrued income | 490/1 | €3,580 | €2,950 | -€630 | -17.6% |
| Total equity and liabilities | 10/49 | €2,973,410 | €2,977,694 | +€4,284 | +0.1% |
| Equity | 10/15 | €676,030 | €676,829 | +€799 | +0.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €656,030 | €656,829 | +€799 | +0.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €656,030 | €656,829 | +€799 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,297,380 | €2,300,865 | +€3,485 | +0.2% |
| Amounts payable after more than one year | 17 | €1,537,220 | €1,520,536 | -€16,684 | -1.1% |
| Financial debts | 170/4 | €1,537,220 | €1,520,536 | -€16,684 | -1.1% |
| Amounts payable within one year | 42/48 | €690,195 | €701,163 | +€10,968 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €102,303 | €101,384 | -€920 | -0.9% |
| Financial debts | 43 | €8,436 | €8,333 | -€103 | -1.2% |
| Credit institutions | 430/8 | €8,436 | €8,333 | -€103 | -1.2% |
| Trade debts | 44 | €251,168 | €243,523 | -€7,644 | -3.0% |
| Suppliers | 440/4 | €251,168 | €243,523 | -€7,644 | -3.0% |
| Taxes, remuneration and social security | 45 | €88,288 | €116,923 | +€28,635 | +32.4% |
| Taxes | 450/3 | €51,390 | €67,852 | +€16,462 | +32.0% |
| Remuneration and social security | 454/9 | €36,898 | €49,071 | +€12,173 | +33.0% |
| Other amounts payable | 47/48 | €240,000 | €231,000 | -€9,000 | -3.8% |
| Accrued charges and deferred income | 492/3 | €69,965 | €79,165 | +€9,200 | +13.1% |
| Remuneration, social security and pensions | 62 | €219,110 | €278,186 | +€59,076 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,414 | €105,393 | +€11,979 | +12.8% |
| Other operating charges | 640/8 | €14,687 | €14,956 | +€269 | +1.8% |
| Gross operating margin | 9900 | €731,052 | €779,151 | +€48,099 | +6.6% |
| Operating profit (loss) | 9901 | €403,840 | €380,615 | -€23,225 | -5.8% |
| Financial income | 75/76B | €4,778 | €13,487 | +€8,709 | +182% |
| Recurring financial income | 75 | €4,778 | €13,487 | +€8,709 | +182% |
| Financial charges | 65/66B | €70,754 | €80,844 | +€10,090 | +14.3% |
| Recurring financial charges | 65 | €70,754 | €80,844 | +€10,090 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €337,864 | €313,258 | -€24,606 | -7.3% |
| Income taxes | 67/77 | €29,529 | €27,230 | -€2,299 | -7.8% |
| Profit (loss) for the period | 9904 | €308,335 | €286,028 | -€22,307 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €308,335 | €286,028 | -€22,307 | -7.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.