Moens Wines & More: what changed
Moens Wines & More
Largest movements
- Stocks and contracts +€11,841
up €11,841 (+21.8%), from €54,306 to €66,147
- Receivables within one year -€7,464
down €7,464 (-24.9%), from €30,020 to €22,556
- Cash -€1,777
down €1,777 (-23.3%), from €7,638 to €5,861
mainly Stocks and contracts (-€11,841) and Tax, wage and social debts (-€3,899)
- Profit (loss) carried forward +€7,451
up €7,451, from -€6,407 to €1,044
- Tax, wage and social debts -€3,899
down €3,899 (-30.3%), from €12,856 to €8,957
of which Remuneration and social security: -€2,722
- Other debts -€2,480
down €2,480 (-9.2%), from €27,060 to €24,580
- Trade debts +€1,443
up €1,443 (+3.4%), from €42,967 to €44,410
- Staff costs -€26,961
down €26,961 (-68.9%), from €39,144 to €12,183
- Gross operating margin -€18,389
down €18,389 (-43.9%), from €41,896 to €23,507
- Taxes +€2,357
up €2,357 (+802%), from €294 to €2,651
- Depreciation -€436
no longer reported in 2025 (was €436)
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,002 | €95,917 | +€2,915 | +3.1% |
| Current assets | 29/58 | €93,002 | €95,917 | +€2,915 | +3.1% |
| Stocks and contracts in progress | 3 | €54,306 | €66,147 | +€11,841 | +21.8% |
| Stocks | 30/36 | €54,306 | €66,147 | +€11,841 | +21.8% |
| Amounts receivable within one year | 40/41 | €30,020 | €22,556 | -€7,464 | -24.9% |
| Trade receivables | 40 | €30,020 | €22,556 | -€7,464 | -24.9% |
| Cash at bank and in hand | 54/58 | €7,638 | €5,861 | -€1,777 | -23.3% |
| Deferred charges and accrued income | 490/1 | €1,039 | €1,353 | +€314 | +30.3% |
| Total equity and liabilities | 10/49 | €93,002 | €95,917 | +€2,915 | +3.1% |
| Equity | 10/15 | €10,004 | €17,455 | +€7,451 | +74.5% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €8,411 | €8,411 | = | 0.0% |
| Distributable reserves | 133 | €8,411 | €8,411 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,407 | €1,044 | +€7,451 | |
| Amounts payable | 17/49 | €82,998 | €78,462 | -€4,537 | -5.5% |
| Amounts payable within one year | 42/48 | €82,883 | €77,947 | -€4,937 | -6.0% |
| Trade debts | 44 | €42,967 | €44,410 | +€1,443 | +3.4% |
| Suppliers | 440/4 | €42,967 | €44,410 | +€1,443 | +3.4% |
| Taxes, remuneration and social security | 45 | €12,856 | €8,957 | -€3,899 | -30.3% |
| Taxes | 450/3 | €6,177 | €5,000 | -€1,177 | -19.1% |
| Remuneration and social security | 454/9 | €6,679 | €3,957 | -€2,722 | -40.8% |
| Other amounts payable | 47/48 | €27,060 | €24,580 | -€2,480 | -9.2% |
| Accrued charges and deferred income | 492/3 | €115 | €515 | +€400 | +348% |
| Remuneration, social security and pensions | 62 | €39,144 | €12,183 | -€26,961 | -68.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €436 | - | -€436 | |
| Other operating charges | 640/8 | €1,131 | €1,059 | -€72 | -6.4% |
| Gross operating margin | 9900 | €41,896 | €23,507 | -€18,389 | -43.9% |
| Operating profit (loss) | 9901 | €1,185 | €10,265 | +€9,079 | +766% |
| Financial income | 75/76B | €50 | €20 | -€30 | -59.6% |
| Recurring financial income | 75 | €50 | €20 | -€30 | -59.6% |
| Financial charges | 65/66B | €184 | €183 | -€1 | -0.8% |
| Recurring financial charges | 65 | €184 | €183 | -€1 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €1,051 | €10,102 | +€9,051 | +861% |
| Income taxes | 67/77 | €294 | €2,651 | +€2,357 | +802% |
| Profit (loss) for the period | 9904 | €757 | €7,451 | +€6,694 | +884% |
| Profit (loss) for the period to be appropriated | 9905 | €757 | €7,451 | +€6,694 | +884% |
Next steps
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 3 November 2026 via checked.be.