L’OENOTHEQUE: what changed
Two fiscal 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.
L’OENOTHEQUE
Largest movements
- Tangible fixed assets +€106,970
up €106,970 (+64.5%), from €165,834 to €272,804
of which Land and buildings: +€96,646
- Cash -€62,453
down €62,453 (-98.4%), from €63,480 to €1,027
mainly Investment in fixed assets (net) (-€116,988) and Net result for the year (-€12,591)
- Stocks and contracts -€4,161
down €4,161 (-81.5%), from €5,106 to €945
- Debts after one year +€25,837
up €25,837 (+11.9%), from €216,836 to €242,673
- Trade debts +€14,661
up €14,661 (+370.0%), from €3,962 to €18,623
- Profit (loss) carried forward -€12,591
down €12,591 (-28.7%), from -€43,836 to -€56,427
- Other debts +€9,441
up €9,441 (+37.5%), from €25,163 to €34,604
- Current portion of long-term debt +€6,775
up €6,775 (+88.9%), from €7,617 to €14,392
- Depreciation -€23,938
down €23,938 (-70.5%), from €33,956 to €10,018
- Gross operating margin +€4,785
up €4,785, from -€1,609 to €3,176
- Financial charges -€2,177
down €2,177 (-29.5%), from €7,376 to €5,199
- Financial income +€245
up €245 (+109.9%), from €223 to €468
- Taxes -€93
down €93 (-34.2%), from €272 to €179
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.
Cash bridge derived
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €241,783 | €284,353 | +€42,570 | +17.6% |
| Fixed assets | 21/28 | €165,834 | €272,804 | +€106,970 | +64.5% |
| Tangible fixed assets | 22/27 | €165,834 | €272,804 | +€106,970 | +64.5% |
| Land and buildings | 22 | €164,991 | €261,637 | +€96,646 | +58.6% |
| Furniture and vehicles | 24 | €843 | €11,167 | +€10,324 | +1224.7% |
| Current assets | 29/58 | €75,949 | €11,549 | -€64,400 | -84.8% |
| Stocks and contracts in progress | 3 | €5,106 | €945 | -€4,161 | -81.5% |
| Stocks | 30/36 | €5,106 | €945 | -€4,161 | -81.5% |
| Amounts receivable within one year | 40/41 | €7,363 | €9,577 | +€2,214 | +30.1% |
| Trade receivables | 40 | €7,363 | €4,824 | -€2,539 | -34.5% |
| Other amounts receivable | 41 | - | €4,753 | +€4,753 | |
| Cash at bank and in hand | 54/58 | €63,480 | €1,027 | -€62,453 | -98.4% |
| Total equity and liabilities | 10/49 | €241,783 | €284,353 | +€42,570 | +17.6% |
| Equity | 10/15 | -€13,836 | -€26,427 | -€12,591 | -91.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,836 | -€56,427 | -€12,591 | -28.7% |
| Amounts payable | 17/49 | €255,619 | €310,780 | +€55,161 | +21.6% |
| Amounts payable after more than one year | 17 | €216,836 | €242,673 | +€25,837 | +11.9% |
| Financial debts | 170/4 | €216,836 | €242,673 | +€25,837 | +11.9% |
| Amounts payable within one year | 42/48 | €38,783 | €68,107 | +€29,324 | +75.6% |
| Current portion of amounts payable after more than one year | 42 | €7,617 | €14,392 | +€6,775 | +88.9% |
| Trade debts | 44 | €3,962 | €18,623 | +€14,661 | +370.0% |
| Suppliers | 440/4 | €3,962 | €18,623 | +€14,661 | +370.0% |
| Taxes, remuneration and social security | 45 | €2,041 | €488 | -€1,553 | -76.1% |
| Taxes | 450/3 | €2,041 | €488 | -€1,553 | -76.1% |
| Other amounts payable | 47/48 | €25,163 | €34,604 | +€9,441 | +37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,956 | €10,018 | -€23,938 | -70.5% |
| Other operating charges | 640/8 | €846 | €839 | -€7 | -0.8% |
| Gross operating margin | 9900 | -€1,609 | €3,176 | +€4,785 | |
| Operating profit (loss) | 9901 | -€36,411 | -€7,681 | +€28,730 | +78.9% |
| Financial income | 75/76B | €223 | €468 | +€245 | +109.9% |
| Recurring financial income | 75 | €223 | €468 | +€245 | +109.9% |
| Financial charges | 65/66B | €7,376 | €5,199 | -€2,177 | -29.5% |
| Recurring financial charges | 65 | €7,376 | €5,199 | -€2,177 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | -€43,564 | -€12,412 | +€31,152 | +71.5% |
| Income taxes | 67/77 | €272 | €179 | -€93 | -34.2% |
| Profit (loss) for the period | 9904 | -€43,836 | -€12,591 | +€31,245 | +71.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,836 | -€12,591 | +€31,245 | +71.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.