I Wine You: 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.
I Wine You
Largest movements
- Stocks and contracts +€4,592
up €4,592 (+8.2%), from €55,860 to €60,451
- Deferred charges and accrued income -€3,668
no longer reported in 2025 (was €3,668)
- Cash +€1,030
up €1,030 (+24.9%), from €4,132 to €5,162
- Trade debts -€35,816
down €35,816 (-70.6%), from €50,751 to €14,935
- Other debts +€35,075
up €35,075 (+68.1%), from €51,526 to €86,600
- Accrued charges and deferred income +€11,746
up €11,746, from €0 to €11,746
- Profit (loss) carried forward -€11,028
down €11,028 (-31.3%), from -€35,180 to -€46,209
- Other operating charges -€2,993
down €2,993 (-78.9%), from €3,792 to €800
- Gross operating margin +€1,966
up €1,966 (+28.0%), from -€7,012 to -€5,046
- Financial charges -€550
down €550 (-44.7%), from €1,231 to €681
- Depreciation -€536
down €536 (-80.8%), from €663 to €127
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,453 | €102,228 | +€775 | +0.8% |
| Fixed assets | 21/28 | €517 | - | -€517 | |
| Tangible fixed assets | 22/27 | €517 | - | -€517 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €517 | - | -€517 | |
| Current assets | 29/58 | €100,936 | €102,228 | +€1,292 | +1.3% |
| Stocks and contracts in progress | 3 | €55,860 | €60,451 | +€4,592 | +8.2% |
| Stocks | 30/36 | €55,860 | €60,451 | +€4,592 | +8.2% |
| Amounts receivable within one year | 40/41 | €37,276 | €36,615 | -€661 | -1.8% |
| Trade receivables | 40 | €37,276 | €36,615 | -€661 | -1.8% |
| Cash at bank and in hand | 54/58 | €4,132 | €5,162 | +€1,030 | +24.9% |
| Deferred charges and accrued income | 490/1 | €3,668 | - | -€3,668 | |
| Total equity and liabilities | 10/49 | €101,453 | €102,228 | +€775 | +0.8% |
| Equity | 10/15 | -€4,217 | -€15,245 | -€11,028 | -262% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,764 | €24,764 | = | 0.0% |
| Distributable reserves | 133 | €24,764 | €24,764 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,180 | -€46,209 | -€11,028 | -31.3% |
| Amounts payable | 17/49 | €105,670 | €117,473 | +€11,803 | +11.2% |
| Amounts payable within one year | 42/48 | €105,670 | €105,726 | +€57 | +0.1% |
| Trade debts | 44 | €50,751 | €14,935 | -€35,816 | -70.6% |
| Suppliers | 440/4 | €50,751 | €14,935 | -€35,816 | -70.6% |
| Taxes, remuneration and social security | 45 | €3,393 | €4,191 | +€799 | +23.5% |
| Taxes | 450/3 | €3,393 | €4,191 | +€799 | +23.5% |
| Other amounts payable | 47/48 | €51,526 | €86,600 | +€35,075 | +68.1% |
| Accrued charges and deferred income | 492/3 | €0 | €11,746 | +€11,746 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €663 | €127 | -€536 | -80.8% |
| Other operating charges | 640/8 | €3,792 | €800 | -€2,993 | -78.9% |
| Gross operating margin | 9900 | -€7,012 | -€5,046 | +€1,966 | +28.0% |
| Operating profit (loss) | 9901 | -€11,468 | -€5,973 | +€5,495 | +47.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,231 | €681 | -€550 | -44.7% |
| Recurring financial charges | 65 | €1,231 | €681 | -€550 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,699 | -€6,654 | +€6,045 | +47.6% |
| Income taxes | 67/77 | €342 | €339 | -€3 | -0.9% |
| Profit (loss) for the period | 9904 | -€13,041 | -€6,993 | +€6,048 | +46.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,041 | -€6,993 | +€6,048 | +46.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.