GIN & WINE STORE: 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.
GIN & WINE STORE
Largest movements
- Receivables within one year +€41,611
up €41,611 (+343%), from €12,148 to €53,760
of which Other amounts receivable: +€25,713
- Cash -€12,986
down €12,986 (-39.7%), from €32,725 to €19,739
mainly Receivables within one year (-€41,611) and Stocks and contracts (-€11,527)
- Stocks and contracts +€11,527
up €11,527 (+10.3%), from €112,395 to €123,922
- Profit (loss) carried forward +€37,628
up €37,628 (+73.4%), from €51,265 to €88,893
- Trade debts -€7,499
down €7,499 (-6.9%), from €108,628 to €101,129
- Accrued charges and deferred income +€4,276
new in 2025: €4,276
- Gross operating margin -€18,008
down €18,008 (-18.4%), from €97,761 to €79,753
- Financial charges +€5,225
up €5,225 (+45.6%), from €11,455 to €16,680
- Taxes -€3,042
down €3,042 (-23.3%), from €13,085 to €10,043
- Depreciation +€1,019
up €1,019 (+11.2%), from €9,103 to €10,122
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 | €328,330 | €364,993 | +€36,664 | +11.2% |
| Fixed assets | 21/28 | €167,704 | €166,666 | -€1,038 | -0.6% |
| Intangible fixed assets | 21 | €2,969 | €2,639 | -€330 | -11.1% |
| Tangible fixed assets | 22/27 | €164,735 | €163,917 | -€818 | -0.5% |
| Land and buildings | 22 | €109,781 | €107,903 | -€1,879 | -1.7% |
| Plant, machinery and equipment | 23 | €1,279 | €3,624 | +€2,345 | +183% |
| Furniture and vehicles | 24 | €8,367 | €12,145 | +€3,777 | +45.1% |
| Other tangible fixed assets | 26 | €45,307 | €40,246 | -€5,061 | -11.2% |
| Financial fixed assets | 28 | - | €110 | +€110 | |
| Current assets | 29/58 | €160,626 | €198,327 | +€37,702 | +23.5% |
| Stocks and contracts in progress | 3 | €112,395 | €123,922 | +€11,527 | +10.3% |
| Stocks | 30/36 | €112,395 | €123,922 | +€11,527 | +10.3% |
| Amounts receivable within one year | 40/41 | €12,148 | €53,760 | +€41,611 | +343% |
| Trade receivables | 40 | €7,746 | €23,644 | +€15,898 | +205% |
| Other amounts receivable | 41 | €4,402 | €30,116 | +€25,713 | +584% |
| Cash at bank and in hand | 54/58 | €32,725 | €19,739 | -€12,986 | -39.7% |
| Deferred charges and accrued income | 490/1 | €3,357 | €906 | -€2,450 | -73.0% |
| Total equity and liabilities | 10/49 | €328,330 | €364,993 | +€36,664 | +11.2% |
| Equity | 10/15 | €61,265 | €98,893 | +€37,628 | +61.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,265 | €88,893 | +€37,628 | +73.4% |
| Amounts payable | 17/49 | €267,064 | €266,100 | -€964 | -0.4% |
| Amounts payable after more than one year | 17 | €98,904 | €98,021 | -€882 | -0.9% |
| Financial debts | 170/4 | €98,904 | €98,021 | -€882 | -0.9% |
| Amounts payable within one year | 42/48 | €168,161 | €163,803 | -€4,358 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €15,620 | €16,239 | +€619 | +4.0% |
| Financial debts | 43 | €19,986 | €21,820 | +€1,834 | +9.2% |
| Credit institutions | 430/8 | €19,986 | €21,820 | +€1,834 | +9.2% |
| Trade debts | 44 | €108,628 | €101,129 | -€7,499 | -6.9% |
| Suppliers | 440/4 | €108,628 | €101,129 | -€7,499 | -6.9% |
| Taxes, remuneration and social security | 45 | €23,927 | €24,615 | +€688 | +2.9% |
| Taxes | 450/3 | €23,927 | €24,615 | +€688 | +2.9% |
| Accrued charges and deferred income | 492/3 | - | €4,276 | +€4,276 | |
| Remuneration, social security and pensions | 62 | €280 | €180 | -€100 | -35.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,103 | €10,122 | +€1,019 | +11.2% |
| Other operating charges | 640/8 | €6,045 | €5,694 | -€351 | -5.8% |
| Non-recurring operating charges | 66A | €7,059 | €0 | -€7,059 | -100% |
| Gross operating margin | 9900 | €97,761 | €79,753 | -€18,008 | -18.4% |
| Operating profit (loss) | 9901 | €75,274 | €63,758 | -€11,517 | -15.3% |
| Financial income | 75/76B | €531 | €593 | +€62 | +11.6% |
| Recurring financial income | 75 | €531 | €593 | +€62 | +11.6% |
| Financial charges | 65/66B | €11,455 | €16,680 | +€5,225 | +45.6% |
| Recurring financial charges | 65 | €11,455 | €16,680 | +€5,225 | +45.6% |
| Profit (loss) for the period before taxes | 9903 | €64,350 | €47,670 | -€16,680 | -25.9% |
| Income taxes | 67/77 | €13,085 | €10,043 | -€3,042 | -23.3% |
| Profit (loss) for the period | 9904 | €51,265 | €37,628 | -€13,638 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €51,265 | €37,628 | -€13,638 | -26.6% |
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 30 October 2026 via checked.be.