GLOBAL WINERIES: 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
GLOBAL WINERIES
NACE 46.349, Wholesale of beverages, general range
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€558,490
2024 · €1.1m-€580,746
Equity
€2.8m
2024 · €2.8m
Cash
€1.2m
2024 · €1.4m-€151,747
Balance sheet total
€7.5m
2024 · €7.8m-€232,549
Largest movements
Assets
- Stocks and contracts +€188,851
up €188,851 (+5.3%), from €3.5m to €3.7m
- Cash -€151,747
down €151,747 (-10.9%), from €1.4m to €1.2m
mainly Contributions, distributions and other (-€558,490) and Other debts (-€502,510)
- Receivables within one year -€147,180
down €147,180 (-6.3%), from €2.3m to €2.2m
of which Trade receivables: -€249,080
- Tangible fixed assets -€131,669
down €131,669 (-28.9%), from €456,230 to €324,561
of which Land and buildings: -€80,426
Equity and liabilities
- Trade debts +€540,431
up €540,431 (+25.6%), from €2.1m to €2.7m
- Other debts -€502,510
down €502,510 (-44.1%), from €1.1m to €636,726
- Debts after one year -€158,181
down €158,181 (-20.0%), from €789,415 to €631,234
- Current portion of long-term debt -€128,300
down €128,300 (-25.2%), from €509,453 to €381,153
Income statement
- Services and other goods +€424,066
up €424,066 (+8.5%), from €5.0m to €5.4m
- Taxes -€199,337
down €199,337 (-50.5%), from €394,713 to €195,377
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
€1.1m
Turnover
-€2,874
Other operating income
-€70,232
Goods and materials
-€153,792
Services and other goods
-€424,066
Staff costs
-€83,808
Depreciation
+€3,067
Write-downs
-€13,975
Other operating charges
-€2,986
Financial income
-€48,031
Financial charges
+€16,614
Taxes
+€199,337
Result 2025
€558,490
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
+€763,518
Investment
-€70,295
Financing
-€844,971
Cash 2024
€1.4m
From operations (derived)
+€763,518
Net result for the year
+€558,490
Depreciation
+€198,864
Stocks and contracts
-€188,851
Receivables within one year
+€147,180
Deferred charges and accrued income
-€6,097
Trade debts
+€540,431
Tax, wage and social debts
+€16,011
Other debts
-€502,510
Investment (derived)
-€70,295
Investment in fixed assets (net)
-€70,295
Financing
-€844,971
Debts after one year
-€158,181
Current portion of long-term debt
-€128,300
Contributions, distributions and other
-€558,490
Cash 2025
€1.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,779,474 | €7,546,925 | -€232,549 | -3.0% |
| Fixed assets | 21/28 | €509,658 | €381,089 | -€128,569 | -25.2% |
| Intangible fixed assets | 21 | €52,168 | €55,404 | +€3,235 | +6.2% |
| Tangible fixed assets | 22/27 | €456,230 | €324,561 | -€131,669 | -28.9% |
| Land and buildings | 22 | €132,709 | €52,283 | -€80,426 | -60.6% |
| Plant, machinery and equipment | 23 | €33,032 | €22,536 | -€10,496 | -31.8% |
| Furniture and vehicles | 24 | €290,489 | €249,742 | -€40,746 | -14.0% |
| Financial fixed assets | 28 | €1,260 | €1,125 | -€135 | -10.7% |
| Other financial fixed assets | 284/8 | €1,260 | €1,125 | -€135 | -10.7% |
| Amounts receivable and cash guarantees | 285/8 | €1,260 | €1,125 | -€135 | -10.7% |
| Current assets | 29/58 | €7,269,816 | €7,165,836 | -€103,980 | -1.4% |
| Stocks and contracts in progress | 3 | €3,536,047 | €3,724,898 | +€188,851 | +5.3% |
| Stocks | 30/36 | €3,536,047 | €3,724,898 | +€188,851 | +5.3% |
| Goods purchased for resale | 34 | €3,536,047 | €3,724,898 | +€188,851 | +5.3% |
| Amounts receivable within one year | 40/41 | €2,322,656 | €2,175,476 | -€147,180 | -6.3% |
| Trade receivables | 40 | €2,317,091 | €2,068,012 | -€249,080 | -10.7% |
| Other amounts receivable | 41 | €5,565 | €107,464 | +€101,900 | +1,831% |
| Cash at bank and in hand | 54/58 | €1,394,605 | €1,242,858 | -€151,747 | -10.9% |
| Deferred charges and accrued income | 490/1 | €16,507 | €22,603 | +€6,097 | +36.9% |
| Total equity and liabilities | 10/49 | €7,779,474 | €7,546,925 | -€232,549 | -3.0% |
| Equity | 10/15 | €2,820,988 | €2,820,988 | = | 0.0% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €2,613,000 | €2,613,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €2,593,000 | €2,593,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,988 | €7,988 | = | 0.0% |
| Amounts payable | 17/49 | €4,958,485 | €4,725,937 | -€232,549 | -4.7% |
| Amounts payable after more than one year | 17 | €789,415 | €631,234 | -€158,181 | -20.0% |
| Financial debts | 170/4 | €789,415 | €631,234 | -€158,181 | -20.0% |
| Credit institutions | 173 | €789,415 | €631,234 | -€158,181 | -20.0% |
| Amounts payable within one year | 42/48 | €4,169,070 | €4,094,703 | -€74,368 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €509,453 | €381,153 | -€128,300 | -25.2% |
| Trade debts | 44 | €2,115,111 | €2,655,542 | +€540,431 | +25.6% |
| Suppliers | 440/4 | €2,115,111 | €2,655,542 | +€540,431 | +25.6% |
| Taxes, remuneration and social security | 45 | €405,271 | €421,282 | +€16,011 | +4.0% |
| Taxes | 450/3 | €236,642 | €235,183 | -€1,459 | -0.6% |
| Remuneration and social security | 454/9 | €168,628 | €186,098 | +€17,470 | +10.4% |
| Other amounts payable | 47/48 | €1,139,236 | €636,726 | -€502,510 | -44.1% |
| Operating income | 70/76A | €18,200,747 | €18,127,641 | -€73,106 | -0.4% |
| Turnover | 70 | €17,885,916 | €17,883,042 | -€2,874 | 0.0% |
| Other operating income | 74 | €314,831 | €244,599 | -€70,232 | -22.3% |
| Operating charges | 60/66A | €16,668,308 | €17,343,868 | +€675,559 | +4.1% |
| Goods for resale, raw materials and consumables | 60 | €10,169,906 | €10,323,698 | +€153,792 | +1.5% |
| Purchases | 600/8 | €10,483,203 | €10,512,549 | +€29,346 | +0.3% |
| Change in stocks: decrease (increase) | 609 | -€313,296 | -€188,851 | +€124,445 | +39.7% |
| Services and other goods | 61 | €4,984,871 | €5,408,937 | +€424,066 | +8.5% |
| Remuneration, social security and pensions | 62 | €1,102,250 | €1,186,058 | +€83,808 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €201,930 | €198,864 | -€3,067 | -1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €192 | €14,167 | +€13,975 | +7,294% |
| Other operating charges | 640/8 | €209,159 | €212,144 | +€2,986 | +1.4% |
| Operating profit (loss) | 9901 | €1,532,438 | €783,773 | -€748,665 | -48.9% |
| Financial income | 75/76B | €89,071 | €41,040 | -€48,031 | -53.9% |
| Recurring financial income | 75 | €56,576 | €40,319 | -€16,257 | -28.7% |
| Income from financial fixed assets | 750 | - | €872 | +€872 | |
| Income from current assets | 751 | €1,013 | €3,298 | +€2,285 | +226% |
| Other financial income | 752/9 | €55,562 | €36,148 | -€19,414 | -34.9% |
| Non-recurring financial income | 76B | €32,495 | €721 | -€31,774 | -97.8% |
| Financial charges | 65/66B | €87,560 | €70,946 | -€16,614 | -19.0% |
| Recurring financial charges | 65 | €71,227 | €70,946 | -€281 | -0.4% |
| Debt charges | 650 | €57,901 | €31,732 | -€26,169 | -45.2% |
| Other financial charges | 652/9 | €13,326 | €39,214 | +€25,888 | +194% |
| Non-recurring financial charges | 66B | €16,333 | - | -€16,333 | |
| Profit (loss) for the period before taxes | 9903 | €1,533,949 | €753,867 | -€780,082 | -50.9% |
| Income taxes | 67/77 | €394,713 | €195,377 | -€199,337 | -50.5% |
| Taxes | 670/3 | €394,713 | €195,377 | -€199,337 | -50.5% |
| Profit (loss) for the period | 9904 | €1,139,236 | €558,490 | -€580,746 | -51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,139,236 | €558,490 | -€580,746 | -51.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.