GROUP WINTERLAND: 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.
GROUP WINTERLAND
Largest movements
- Cash +€137,868
up €137,868 (+78.2%), from €176,297 to €314,164
mainly Other debts (+€200,000) and Net result for the year (+€95,923)
- Receivables within one year -€37,404
down €37,404 (-10.7%), from €348,517 to €311,113
of which Other amounts receivable: -€35,544
- Other debts +€200,000
up €200,000 (+9369.2%), from €2,135 to €202,135
- Reserves -€104,077
down €104,077 (-24.8%), from €419,530 to €315,452
of which Distributable reserves: -€102,217
- Tax, wage and social debts -€20,972
down €20,972 (-43.3%), from €48,387 to €27,415
- Trade debts +€14,313
up €14,313 (+24.0%), from €59,637 to €73,950
- Gross operating margin -€58,734
down €58,734 (-28.7%), from €204,570 to €145,836
- Other operating charges -€12,318
down €12,318 (-96.5%), from €12,767 to €449
- Taxes -€11,700
down €11,700 (-24.6%), from €47,630 to €35,930
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.
Cash bridge derived
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 | €542,089 | €637,552 | +€95,464 | +17.6% |
| Fixed assets | 21/28 | €17,275 | €12,275 | -€5,000 | -28.9% |
| Tangible fixed assets | 22/27 | €17,275 | €12,275 | -€5,000 | -28.9% |
| Plant, machinery and equipment | 23 | €17,275 | €12,275 | -€5,000 | -28.9% |
| Current assets | 29/58 | €524,814 | €625,277 | +€100,464 | +19.1% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €348,517 | €311,113 | -€37,404 | -10.7% |
| Trade receivables | 40 | €1,860 | €0 | -€1,860 | -100.0% |
| Other amounts receivable | 41 | €346,657 | €311,113 | -€35,544 | -10.3% |
| Cash at bank and in hand | 54/58 | €176,297 | €314,164 | +€137,868 | +78.2% |
| Total equity and liabilities | 10/49 | €542,089 | €637,552 | +€95,464 | +17.6% |
| Equity | 10/15 | €431,930 | €334,052 | -€97,877 | -22.7% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €419,530 | €315,452 | -€104,077 | -24.8% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €417,670 | €315,452 | -€102,217 | -24.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €110,159 | €303,500 | +€193,341 | +175.5% |
| Amounts payable within one year | 42/48 | €110,159 | €303,500 | +€193,341 | +175.5% |
| Trade debts | 44 | €59,637 | €73,950 | +€14,313 | +24.0% |
| Suppliers | 440/4 | €59,637 | €73,950 | +€14,313 | +24.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €48,387 | €27,415 | -€20,972 | -43.3% |
| Taxes | 450/3 | €48,387 | €27,415 | -€20,972 | -43.3% |
| Other amounts payable | 47/48 | €2,135 | €202,135 | +€200,000 | +9369.2% |
| Remuneration, social security and pensions | 62 | - | €106 | +€106 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €5,000 | = | 0.0% |
| Other operating charges | 640/8 | €12,767 | €449 | -€12,318 | -96.5% |
| Gross operating margin | 9900 | €204,570 | €145,836 | -€58,734 | -28.7% |
| Operating profit (loss) | 9901 | €186,802 | €140,280 | -€46,522 | -24.9% |
| Financial income | 75/76B | €532 | €0 | -€532 | -100.0% |
| Recurring financial income | 75 | €532 | €0 | -€532 | -100.0% |
| Financial charges | 65/66B | €8,861 | €8,428 | -€434 | -4.9% |
| Recurring financial charges | 65 | €8,861 | €8,428 | -€434 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €178,473 | €131,853 | -€46,621 | -26.1% |
| Income taxes | 67/77 | €47,630 | €35,930 | -€11,700 | -24.6% |
| Profit (loss) for the period | 9904 | €130,843 | €95,923 | -€34,920 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €130,843 | €95,923 | -€34,920 | -26.7% |
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 11 October 2026 via checked.be.