MELOVINJA WIJNIMPORT: what changed
What changed
MELOVINJA WIJNIMPORT
NACE 46.341, Wholesale of wines and spirits
filed annual accounts (NBB)
Net result for the year
€25,857
2024 · €22,441+€3,416
Equity
€294,959
2024 · €274,102+€20,857
Cash
€16,088
2024 · €18,741-€2,653
Balance sheet total
€511,033
2024 · €522,466-€11,433
Largest movements
Assets
- Receivables within one year -€22,308
down €22,308 (-17.9%), from €124,431 to €102,123
of which Other amounts receivable: -€17,674
- Stocks and contracts +€13,970
up €13,970 (+4.0%), from €353,000 to €366,970
Equity and liabilities
- Debts after one year -€27,806
down €27,806 (-100%), from €27,806 to €0
- Reserves +€20,857
up €20,857 (+8.0%), from €261,702 to €282,559
- Trade debts +€8,978
up €8,978 (+8.9%), from €100,911 to €109,889
- Current portion of long-term debt -€8,880
down €8,880 (-24.2%), from €36,686 to €27,806
- Short-term financial debts -€6,189
down €6,189 (-100%), from €6,189 to €0
Income statement
- Gross operating margin +€6,336
up €6,336 (+15.8%), from €40,057 to €46,392
- Depreciation +€2,421
up €2,421 (+84.7%), from €2,858 to €5,280
- Financial income +€1,895
up €1,895 (+353%), from €536 to €2,431
- Taxes +€1,498
up €1,498 (+29.6%), from €5,068 to €6,566
- Staff costs +€1,057
up €1,057 (+18.1%), from €5,824 to €6,881
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€22,441
Gross operating margin
+€6,336
Staff costs
-€1,057
Depreciation
-€2,421
Other operating charges
-€361
Financial income
+€1,895
Financial charges
+€523
Taxes
-€1,498
Result 2025
€25,857
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€49,090
Investment
-€3,868
Financing
-€47,875
Cash 2024
€18,741
From operations (derived)
+€49,090
Net result for the year
+€25,857
Depreciation
+€5,280
Stocks and contracts
-€13,970
Receivables within one year
+€22,308
Deferred charges and accrued income
-€970
Trade debts
+€8,978
Tax, wage and social debts
+€5,692
Other debts
-€4,085
Investment (derived)
-€3,868
Investment in fixed assets (net)
-€3,868
Financing
-€47,875
Debts after one year
-€27,806
Current portion of long-term debt
-€8,880
Short-term financial debts
-€6,189
Contributions, distributions and other
-€5,000
Cash 2025
€16,088
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €522,466 | €511,033 | -€11,433 | -2.2% |
| Fixed assets | 21/28 | €22,733 | €21,321 | -€1,412 | -6.2% |
| Intangible fixed assets | 21 | €7,333 | €5,333 | -€2,000 | -27.3% |
| Tangible fixed assets | 22/27 | €8,524 | €9,113 | +€588 | +6.9% |
| Plant, machinery and equipment | 23 | €1,013 | €4,379 | +€3,366 | +332% |
| Furniture and vehicles | 24 | €7,511 | €4,734 | -€2,777 | -37.0% |
| Financial fixed assets | 28 | €6,875 | €6,875 | = | 0.0% |
| Current assets | 29/58 | €499,733 | €489,712 | -€10,021 | -2.0% |
| Stocks and contracts in progress | 3 | €353,000 | €366,970 | +€13,970 | +4.0% |
| Stocks | 30/36 | €353,000 | €366,970 | +€13,970 | +4.0% |
| Amounts receivable within one year | 40/41 | €124,431 | €102,123 | -€22,308 | -17.9% |
| Trade receivables | 40 | €71,709 | €67,075 | -€4,634 | -6.5% |
| Other amounts receivable | 41 | €52,723 | €35,049 | -€17,674 | -33.5% |
| Cash at bank and in hand | 54/58 | €18,741 | €16,088 | -€2,653 | -14.2% |
| Deferred charges and accrued income | 490/1 | €3,561 | €4,531 | +€970 | +27.3% |
| Total equity and liabilities | 10/49 | €522,466 | €511,033 | -€11,433 | -2.2% |
| Equity | 10/15 | €274,102 | €294,959 | +€20,857 | +7.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €261,702 | €282,559 | +€20,857 | +8.0% |
| Distributable reserves | 133 | €261,702 | €282,559 | +€20,857 | +8.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €248,364 | €216,074 | -€32,289 | -13.0% |
| Amounts payable after more than one year | 17 | €27,806 | €0 | -€27,806 | -100% |
| Financial debts | 170/4 | €27,806 | €0 | -€27,806 | -100% |
| Amounts payable within one year | 42/48 | €218,057 | €213,574 | -€4,483 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €36,686 | €27,806 | -€8,880 | -24.2% |
| Financial debts | 43 | €6,189 | €0 | -€6,189 | -100% |
| Credit institutions | 430/8 | €6,189 | €0 | -€6,189 | -100% |
| Trade debts | 44 | €100,911 | €109,889 | +€8,978 | +8.9% |
| Suppliers | 440/4 | €100,911 | €109,889 | +€8,978 | +8.9% |
| Taxes, remuneration and social security | 45 | €17,297 | €22,989 | +€5,692 | +32.9% |
| Taxes | 450/3 | €16,598 | €22,653 | +€6,055 | +36.5% |
| Remuneration and social security | 454/9 | €700 | €336 | -€364 | -52.0% |
| Other amounts payable | 47/48 | €56,975 | €52,890 | -€4,085 | -7.2% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €5,824 | €6,881 | +€1,057 | +18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,858 | €5,280 | +€2,421 | +84.7% |
| Other operating charges | 640/8 | €1,963 | €2,324 | +€361 | +18.4% |
| Gross operating margin | 9900 | €40,057 | €46,392 | +€6,336 | +15.8% |
| Operating profit (loss) | 9901 | €29,411 | €31,907 | +€2,496 | +8.5% |
| Financial income | 75/76B | €536 | €2,431 | +€1,895 | +353% |
| Recurring financial income | 75 | €536 | €2,431 | +€1,895 | +353% |
| Financial charges | 65/66B | €2,438 | €1,915 | -€523 | -21.5% |
| Recurring financial charges | 65 | €2,438 | €1,915 | -€523 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €27,509 | €32,423 | +€4,914 | +17.9% |
| Income taxes | 67/77 | €5,068 | €6,566 | +€1,498 | +29.6% |
| Profit (loss) for the period | 9904 | €22,441 | €25,857 | +€3,416 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,441 | €25,857 | +€3,416 | +15.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.