Inter Wine & Dine: 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.
Inter Wine & Dine
Largest movements
- Receivables within one year -€11,148
down €11,148 (-68.5%), from €16,272 to €5,124
of which Trade receivables: -€10,047
- Cash -€3,561
down €3,561 (-69.8%), from €5,104 to €1,543
mainly Other debts (-€12,588) and Debts after one year (-€3,615)
- Tangible fixed assets -€1,661
down €1,661 (-51.4%), from €3,230 to €1,569
- Intangible fixed assets -€1,016
down €1,016 (-14.3%), from €7,109 to €6,093
- Stocks and contracts -€721
down €721 (-3.8%), from €19,020 to €18,299
- Other debts -€12,588
down €12,588 (-62.3%), from €20,203 to €7,615
- Debts after one year -€3,615
no longer reported in 2025 (was €3,615)
- Trade debts +€2,898
up €2,898 (+884%), from €328 to €3,226
- Current portion of long-term debt -€2,607
down €2,607 (-41.9%), from €6,222 to €3,615
- Profit (loss) carried forward -€1,468
down €1,468 (-17.8%), from -€8,255 to -€9,723
- Gross operating margin -€12,594
down €12,594 (-86.1%), from €14,626 to €2,032
- Taxes -€3,217
no longer reported in 2025 (was €3,217)
- Depreciation +€233
up €233 (+9.5%), from €2,445 to €2,678
- Financial charges +€227
up €227 (+38.0%), from €597 to €824
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 | €50,735 | €32,628 | -€18,107 | -35.7% |
| Fixed assets | 21/28 | €10,339 | €7,662 | -€2,677 | -25.9% |
| Intangible fixed assets | 21 | €7,109 | €6,093 | -€1,016 | -14.3% |
| Tangible fixed assets | 22/27 | €3,230 | €1,569 | -€1,661 | -51.4% |
| Furniture and vehicles | 24 | €3,230 | €1,569 | -€1,661 | -51.4% |
| Current assets | 29/58 | €40,396 | €24,966 | -€15,430 | -38.2% |
| Stocks and contracts in progress | 3 | €19,020 | €18,299 | -€721 | -3.8% |
| Stocks | 30/36 | €19,020 | €18,299 | -€721 | -3.8% |
| Amounts receivable within one year | 40/41 | €16,272 | €5,124 | -€11,148 | -68.5% |
| Trade receivables | 40 | €15,171 | €5,124 | -€10,047 | -66.2% |
| Other amounts receivable | 41 | €1,101 | - | -€1,101 | |
| Cash at bank and in hand | 54/58 | €5,104 | €1,543 | -€3,561 | -69.8% |
| Total equity and liabilities | 10/49 | €50,735 | €32,628 | -€18,107 | -35.7% |
| Equity | 10/15 | €12,205 | €10,737 | -€1,468 | -12.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,255 | -€9,723 | -€1,468 | -17.8% |
| Amounts payable | 17/49 | €38,530 | €21,891 | -€16,639 | -43.2% |
| Amounts payable after more than one year | 17 | €3,615 | - | -€3,615 | |
| Financial debts | 170/4 | €3,615 | - | -€3,615 | |
| Amounts payable within one year | 42/48 | €33,901 | €21,025 | -€12,876 | -38.0% |
| Current portion of amounts payable after more than one year | 42 | €6,222 | €3,615 | -€2,607 | -41.9% |
| Trade debts | 44 | €328 | €3,226 | +€2,898 | +884% |
| Suppliers | 440/4 | €328 | €3,226 | +€2,898 | +884% |
| Taxes, remuneration and social security | 45 | €7,148 | €6,569 | -€579 | -8.1% |
| Taxes | 450/3 | €7,148 | €6,569 | -€579 | -8.1% |
| Other amounts payable | 47/48 | €20,203 | €7,615 | -€12,588 | -62.3% |
| Accrued charges and deferred income | 492/3 | €1,014 | €866 | -€148 | -14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,445 | €2,678 | +€233 | +9.5% |
| Gross operating margin | 9900 | €14,626 | €2,032 | -€12,594 | -86.1% |
| Operating profit (loss) | 9901 | €12,181 | -€646 | -€12,827 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €597 | €824 | +€227 | +38.0% |
| Recurring financial charges | 65 | €597 | €824 | +€227 | +38.0% |
| Profit (loss) for the period before taxes | 9903 | €11,584 | -€1,468 | -€13,052 | |
| Income taxes | 67/77 | €3,217 | - | -€3,217 | |
| Profit (loss) for the period | 9904 | €8,367 | -€1,468 | -€9,835 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,367 | -€1,468 | -€9,835 |
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 17 October 2026 via checked.be.