Het Wijnatelier: 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
Het Wijnatelier
NACE 46.349, Wholesale of beverages, general range
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€236,604
2023 · -€6,051+€242,656
Equity
€626,710
2023 · €390,106+€236,604
Cash
€155,468
2023 · €169,735-€14,266
Balance sheet total
€2.4m
2023 · €1.9m+€508,424
Largest movements
Assets
- Stocks and contracts +€498,023
up €498,023 (+121%), from €410,072 to €908,095
- Receivables within one year +€109,254
up €109,254 (+40.4%), from €270,261 to €379,515
- Tangible fixed assets -€86,643
down €86,643 (-8.1%), from €1.1m to €984,288
of which Land and buildings: -€69,597
Equity and liabilities
- Trade debts +€414,189
up €414,189 (+146%), from €283,666 to €697,855
- Profit (loss) carried forward +€236,604
up €236,604, from -€142,455 to €94,150
- Debts after one year -€62,105
down €62,105 (-7.3%), from €855,942 to €793,837
- Accrued charges and deferred income -€60,936
down €60,936 (-87.0%), from €70,036 to €9,100
- Other debts -€42,326
down €42,326 (-20.2%), from €210,014 to €167,688
Income statement
- Gross operating margin +€308,000
up €308,000 (+120%), from €256,506 to €564,506
- Taxes +€61,151
up €61,151 (+27,452%), from €223 to €61,374
From the 2023 result to the 2024 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 2023
-€6,051
Gross operating margin
+€308,000
Staff costs
-€3,679
Depreciation
+€1,317
Other operating charges
-€4,940
Financial income
+€1,222
Financial charges
+€1,887
Taxes
-€61,151
Result 2024
€236,604
raises the resultlowers the result
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€62,038
Investment
-€15,770
Financing
-€60,534
Cash 2023
€169,735
From operations (derived)
+€62,038
Net result for the year
+€236,604
Depreciation
+€103,482
Stocks and contracts
-€498,023
Receivables within one year
-€109,254
Deferred charges and accrued income
-€3,125
Trade debts
+€414,189
Tax, wage and social debts
+€21,426
Other debts
-€42,326
Accrued charges and deferred income
-€60,936
Investment (derived)
-€15,770
Investment in fixed assets (net)
-€15,770
Financing
-€60,534
Debts after one year
-€62,105
Current portion of long-term debt
+€1,571
Cash 2024
€155,468
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,941,561 | €2,449,985 | +€508,424 | +26.2% |
| Fixed assets | 21/28 | €1,072,259 | €984,547 | -€87,712 | -8.2% |
| Intangible fixed assets | 21 | €1,217 | €148 | -€1,069 | -87.8% |
| Tangible fixed assets | 22/27 | €1,070,931 | €984,288 | -€86,643 | -8.1% |
| Land and buildings | 22 | €964,896 | €895,299 | -€69,597 | -7.2% |
| Plant, machinery and equipment | 23 | €79,601 | €73,617 | -€5,985 | -7.5% |
| Furniture and vehicles | 24 | €26,434 | €15,372 | -€11,062 | -41.8% |
| Financial fixed assets | 28 | €111 | €111 | = | 0.0% |
| Current assets | 29/58 | €869,302 | €1,465,438 | +€596,136 | +68.6% |
| Stocks and contracts in progress | 3 | €410,072 | €908,095 | +€498,023 | +121% |
| Stocks | 30/36 | €410,072 | €908,095 | +€498,023 | +121% |
| Amounts receivable within one year | 40/41 | €270,261 | €379,515 | +€109,254 | +40.4% |
| Trade receivables | 40 | €270,261 | €379,515 | +€109,254 | +40.4% |
| Cash at bank and in hand | 54/58 | €169,735 | €155,468 | -€14,266 | -8.4% |
| Deferred charges and accrued income | 490/1 | €19,234 | €22,359 | +€3,125 | +16.2% |
| Total equity and liabilities | 10/49 | €1,941,561 | €2,449,985 | +€508,424 | +26.2% |
| Equity | 10/15 | €390,106 | €626,710 | +€236,604 | +60.7% |
| Contributions | 10/11 | €506,200 | €506,200 | = | 0.0% |
| Reserves | 13 | €26,360 | €26,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €960 | -€900 | -48.4% |
| Other | 1319 | - | €900 | +€900 | |
| Distributable reserves | 133 | €24,500 | €24,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,455 | €94,150 | +€236,604 | |
| Amounts payable | 17/49 | €1,551,456 | €1,823,275 | +€271,819 | +17.5% |
| Amounts payable after more than one year | 17 | €855,942 | €793,837 | -€62,105 | -7.3% |
| Financial debts | 170/4 | €855,942 | €793,837 | -€62,105 | -7.3% |
| Amounts payable within one year | 42/48 | €625,478 | €1,020,338 | +€394,860 | +63.1% |
| Current portion of amounts payable after more than one year | 42 | €60,534 | €62,105 | +€1,571 | +2.6% |
| Trade debts | 44 | €283,666 | €697,855 | +€414,189 | +146% |
| Suppliers | 440/4 | €283,666 | €697,855 | +€414,189 | +146% |
| Taxes, remuneration and social security | 45 | €71,265 | €92,691 | +€21,426 | +30.1% |
| Taxes | 450/3 | €67,643 | €88,468 | +€20,825 | +30.8% |
| Remuneration and social security | 454/9 | €3,622 | €4,222 | +€601 | +16.6% |
| Other amounts payable | 47/48 | €210,014 | €167,688 | -€42,326 | -20.2% |
| Accrued charges and deferred income | 492/3 | €70,036 | €9,100 | -€60,936 | -87.0% |
| Remuneration, social security and pensions | 62 | €18,843 | €22,522 | +€3,679 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,799 | €103,482 | -€1,317 | -1.3% |
| Other operating charges | 640/8 | €110,068 | €115,008 | +€4,940 | +4.5% |
| Gross operating margin | 9900 | €256,506 | €564,506 | +€308,000 | +120% |
| Operating profit (loss) | 9901 | €22,795 | €323,493 | +€300,698 | +1,319% |
| Financial income | 75/76B | €135 | €1,357 | +€1,222 | +906% |
| Recurring financial income | 75 | €135 | €1,357 | +€1,222 | +906% |
| Financial charges | 65/66B | €28,759 | €26,871 | -€1,887 | -6.6% |
| Recurring financial charges | 65 | €28,759 | €26,871 | -€1,887 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,829 | €297,979 | +€303,807 | |
| Income taxes | 67/77 | €223 | €61,374 | +€61,151 | +27,452% |
| Profit (loss) for the period | 9904 | -€6,051 | €236,604 | +€242,656 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,051 | €236,604 | +€242,656 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.