NECTAR WINES: 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.
NECTAR WINES
Largest movements
- Cash -€13,537
down €13,537 (-33.4%), from €40,520 to €26,983
mainly Other debts (-€11,426) and Receivables within one year (-€8,383)
- Receivables within one year +€8,383
up €8,383 (+36.6%), from €22,884 to €31,267
- Stocks and contracts +€8,375
up €8,375 (+51.5%), from €16,249 to €24,624
- Reserves +€50,000
new in 2025: €50,000
- Profit (loss) carried forward -€33,798
down €33,798 (-98.0%), from €34,475 to €677
- Other debts -€11,426
down €11,426 (-38.0%), from €30,046 to €18,620
- Trade debts -€904
down €904 (-93.5%), from €967 to €63
- Write-downs +€7,004
new in 2025: €7,004
- Other operating charges -€4,125
down €4,125 (-54.2%), from €7,614 to €3,488
- Taxes -€1,002
down €1,002 (-15.2%), from €6,600 to €5,598
- Gross operating margin -€528
down €528 (-1.6%), from €33,247 to €32,719
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.
Cash bridge derived
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 | €79,653 | €82,873 | +€3,221 | +4.0% |
| Current assets | 29/58 | €79,653 | €82,873 | +€3,221 | +4.0% |
| Stocks and contracts in progress | 3 | €16,249 | €24,624 | +€8,375 | +51.5% |
| Stocks | 30/36 | €16,249 | €24,624 | +€8,375 | +51.5% |
| Amounts receivable within one year | 40/41 | €22,884 | €31,267 | +€8,383 | +36.6% |
| Trade receivables | 40 | €22,884 | €31,267 | +€8,383 | +36.6% |
| Cash at bank and in hand | 54/58 | €40,520 | €26,983 | -€13,537 | -33.4% |
| Total equity and liabilities | 10/49 | €79,653 | €82,873 | +€3,221 | +4.0% |
| Equity | 10/15 | €41,275 | €57,477 | +€16,202 | +39.3% |
| Contributions | 10/11 | €6,800 | €6,800 | = | 0.0% |
| Reserves | 13 | - | €50,000 | +€50,000 | |
| Distributable reserves | 133 | - | €50,000 | +€50,000 | |
| Profit (loss) carried forward | 14 | €34,475 | €677 | -€33,798 | -98.0% |
| Amounts payable | 17/49 | €38,377 | €25,396 | -€12,981 | -33.8% |
| Amounts payable within one year | 42/48 | €38,377 | €25,396 | -€12,981 | -33.8% |
| Trade debts | 44 | €967 | €63 | -€904 | -93.5% |
| Suppliers | 440/4 | €967 | €63 | -€904 | -93.5% |
| Taxes, remuneration and social security | 45 | €7,364 | €6,713 | -€651 | -8.8% |
| Taxes | 450/3 | €7,364 | €6,213 | -€1,151 | -15.6% |
| Remuneration and social security | 454/9 | - | €500 | +€500 | |
| Other amounts payable | 47/48 | €30,046 | €18,620 | -€11,426 | -38.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,004 | +€7,004 | |
| Other operating charges | 640/8 | €7,614 | €3,488 | -€4,125 | -54.2% |
| Gross operating margin | 9900 | €33,247 | €32,719 | -€528 | -1.6% |
| Operating profit (loss) | 9901 | €25,633 | €22,226 | -€3,407 | -13.3% |
| Financial income | 75/76B | €1 | €41 | +€40 | +6390.5% |
| Recurring financial income | 75 | €1 | €41 | +€40 | +6390.5% |
| Financial charges | 65/66B | €431 | €468 | +€37 | +8.6% |
| Recurring financial charges | 65 | €431 | €468 | +€37 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €25,203 | €21,799 | -€3,404 | -13.5% |
| Income taxes | 67/77 | €6,600 | €5,598 | -€1,002 | -15.2% |
| Profit (loss) for the period | 9904 | €18,603 | €16,202 | -€2,401 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,603 | €16,202 | -€2,401 | -12.9% |
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 9 October 2026 via checked.be.