MATTHYS WIJNIMPORT: 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
MATTHYS WIJNIMPORT
NACE 46.341, Wholesale of wines and spirits
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€94,100
2024 · €7,551-€101,651
Equity
€899,792
2024 · €993,891-€94,100
Cash
€11,694
2024 · €5,744+€5,950
Balance sheet total
€1.4m
2024 · €1.5m-€127,215
Largest movements
Assets
- Stocks and contracts -€77,071
down €77,071 (-15.7%), from €490,167 to €413,096
- Tangible fixed assets -€45,768
down €45,768 (-5.2%), from €879,524 to €833,756
Equity and liabilities
- Reserves -€94,100
down €94,100 (-10.1%), from €931,891 to €837,792
of which Distributable reserves: -€94,100
- Current portion of long-term debt -€68,325
no longer reported in 2025 (was €68,325)
- Trade debts +€19,002
up €19,002 (+70.0%), from €27,136 to €46,137
- Short-term financial debts +€19,000
up €19,000 (+31.7%), from €60,000 to €79,000
Income statement
- Gross operating margin -€57,485
down €57,485 (-25.7%), from €223,902 to €166,417
- Staff costs +€52,671
up €52,671 (+42.8%), from €123,037 to €175,709
- Taxes -€5,006
down €5,006 (-92.8%), from €5,393 to €387
- Financial charges -€3,244
down €3,244 (-9.4%), from €34,495 to €31,251
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.
Result 2024
€7,551
Gross operating margin
-€57,485
Staff costs
-€52,671
Depreciation
+€1,696
Other operating charges
-€595
Financial income
-€845
Financial charges
+€3,244
Taxes
+€5,006
Result 2025
-€94,100
raises the resultlowers the result
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.
From operations
+€56,390
Investment
-€1,115
Financing
-€49,325
Cash 2024
€5,744
From operations (derived)
+€56,390
Net result for the year
-€94,100
Depreciation
+€46,883
Stocks and contracts
+€77,071
Receivables within one year
+€10,400
Smaller working-capital items
-€211
Trade debts
+€19,002
Tax, wage and social debts
+€4,461
Other debts
-€3,380
Accrued charges and deferred income
-€3,736
Investment (derived)
-€1,115
Investment in fixed assets (net)
-€1,115
Financing
-€49,325
Current portion of long-term debt
-€68,325
Short-term financial debts
+€19,000
Cash 2025
€11,694
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,491,875 | €1,364,660 | -€127,215 | -8.5% |
| Fixed assets | 21/28 | €880,024 | €834,256 | -€45,768 | -5.2% |
| Tangible fixed assets | 22/27 | €879,524 | €833,756 | -€45,768 | -5.2% |
| Land and buildings | 22 | €776,832 | €754,028 | -€22,803 | -2.9% |
| Plant, machinery and equipment | 23 | €74,717 | €65,292 | -€9,425 | -12.6% |
| Furniture and vehicles | 24 | €27,440 | €13,954 | -€13,485 | -49.1% |
| Other tangible fixed assets | 26 | €535 | €481 | -€54 | -10.1% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €611,851 | €530,404 | -€81,447 | -13.3% |
| Stocks and contracts in progress | 3 | €490,167 | €413,096 | -€77,071 | -15.7% |
| Stocks | 30/36 | €490,167 | €413,096 | -€77,071 | -15.7% |
| Amounts receivable within one year | 40/41 | €113,767 | €103,367 | -€10,400 | -9.1% |
| Trade receivables | 40 | €107,702 | €97,733 | -€9,969 | -9.3% |
| Other amounts receivable | 41 | €6,065 | €5,634 | -€431 | -7.1% |
| Current investments | 50/53 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,744 | €11,694 | +€5,950 | +104% |
| Deferred charges and accrued income | 490/1 | €1,923 | €1,997 | +€74 | +3.8% |
| Total equity and liabilities | 10/49 | €1,491,875 | €1,364,660 | -€127,215 | -8.5% |
| Equity | 10/15 | €993,891 | €899,792 | -€94,100 | -9.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €931,891 | €837,792 | -€94,100 | -10.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,618 | €56,618 | = | 0.0% |
| Distributable reserves | 133 | €869,073 | €774,974 | -€94,100 | -10.8% |
| Amounts payable | 17/49 | €497,984 | €464,868 | -€33,115 | -6.6% |
| Amounts payable within one year | 42/48 | €472,821 | €443,442 | -€29,379 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €68,325 | - | -€68,325 | |
| Financial debts | 43 | €60,000 | €79,000 | +€19,000 | +31.7% |
| Credit institutions | 430/8 | €60,000 | €79,000 | +€19,000 | +31.7% |
| Trade debts | 44 | €27,136 | €46,137 | +€19,002 | +70.0% |
| Suppliers | 440/4 | €27,136 | €46,137 | +€19,002 | +70.0% |
| Advances received on contracts in progress | 46 | €3,085 | €2,948 | -€137 | -4.4% |
| Taxes, remuneration and social security | 45 | €43,529 | €47,990 | +€4,461 | +10.2% |
| Taxes | 450/3 | €31,369 | €28,592 | -€2,776 | -8.9% |
| Remuneration and social security | 454/9 | €12,160 | €19,397 | +€7,237 | +59.5% |
| Other amounts payable | 47/48 | €270,747 | €267,367 | -€3,380 | -1.2% |
| Accrued charges and deferred income | 492/3 | €25,163 | €21,427 | -€3,736 | -14.8% |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Remuneration, social security and pensions | 62 | €123,037 | €175,709 | +€52,671 | +42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,579 | €46,883 | -€1,696 | -3.5% |
| Other operating charges | 640/8 | €12,859 | €13,454 | +€595 | +4.6% |
| Gross operating margin | 9900 | €223,902 | €166,417 | -€57,485 | -25.7% |
| Operating profit (loss) | 9901 | €39,427 | -€69,629 | -€109,055 | |
| Financial income | 75/76B | €8,012 | €7,167 | -€845 | -10.5% |
| Recurring financial income | 75 | €8,012 | €7,167 | -€845 | -10.5% |
| Financial charges | 65/66B | €34,495 | €31,251 | -€3,244 | -9.4% |
| Recurring financial charges | 65 | €34,495 | €31,251 | -€3,244 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €12,944 | -€93,713 | -€106,657 | |
| Income taxes | 67/77 | €5,393 | €387 | -€5,006 | -92.8% |
| Profit (loss) for the period | 9904 | €7,551 | -€94,100 | -€101,651 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,551 | -€94,100 | -€101,651 |
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 27 October 2026 via checked.be.