OENO-CONCEPT: 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.
OENO-CONCEPT
Largest movements
- Tangible fixed assets -€22,600
down €22,600 (-88.0%), from €25,677 to €3,078
of which Furniture and vehicles: -€20,936
- Stocks and contracts -€12,161
down €12,161 (-25.9%), from €46,902 to €34,741
- Cash -€9,814
down €9,814 (-48.4%), from €20,288 to €10,474
mainly Net result for the year (-€22,365) and Trade debts (-€18,570)
- Receivables within one year -€2,741
down €2,741 (-14.3%), from €19,220 to €16,479
- Profit (loss) carried forward -€22,365
down €22,365 (-25.9%), from -€86,451 to -€108,817
- Trade debts -€18,570
down €18,570 (-11.8%), from €157,987 to €139,417
- Short-term financial debts +€7,617
new in 2025: €7,617
- Current portion of long-term debt -€7,200
no longer reported in 2025 (was €7,200)
- Advances received -€5,822
down €5,822 (-92.2%), from €6,314 to €493
- Other operating charges +€10,737
up €10,737 (+314.0%), from €3,420 to €14,157
- Depreciation -€8,383
down €8,383 (-75.0%), from €11,176 to €2,793
- Gross operating margin +€5,610
up €5,610, from -€4,628 to €982
- Financial charges +€2,090
up €2,090 (+52.1%), from €4,014 to €6,104
- Staff costs -€374
down €374 (-70.9%), from €528 to €154
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 | €114,105 | €66,220 | -€47,885 | -42.0% |
| Fixed assets | 21/28 | €25,924 | €3,324 | -€22,600 | -87.2% |
| Tangible fixed assets | 22/27 | €25,677 | €3,078 | -€22,600 | -88.0% |
| Plant, machinery and equipment | 23 | €16 | - | -€16 | |
| Furniture and vehicles | 24 | €21,024 | €89 | -€20,936 | -99.6% |
| Other tangible fixed assets | 26 | €4,636 | €2,989 | -€1,647 | -35.5% |
| Financial fixed assets | 28 | €247 | €247 | = | 0.0% |
| Current assets | 29/58 | €88,182 | €62,896 | -€25,286 | -28.7% |
| Stocks and contracts in progress | 3 | €46,902 | €34,741 | -€12,161 | -25.9% |
| Stocks | 30/36 | €46,902 | €34,741 | -€12,161 | -25.9% |
| Amounts receivable within one year | 40/41 | €19,220 | €16,479 | -€2,741 | -14.3% |
| Trade receivables | 40 | €19,220 | €16,479 | -€2,741 | -14.3% |
| Cash at bank and in hand | 54/58 | €20,288 | €10,474 | -€9,814 | -48.4% |
| Deferred charges and accrued income | 490/1 | €1,773 | €1,203 | -€570 | -32.2% |
| Total equity and liabilities | 10/49 | €114,105 | €66,220 | -€47,885 | -42.0% |
| Equity | 10/15 | -€71,451 | -€93,817 | -€22,365 | -31.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,451 | -€108,817 | -€22,365 | -25.9% |
| Amounts payable | 17/49 | €185,557 | €160,037 | -€25,520 | -13.8% |
| Amounts payable after more than one year | 17 | €3,761 | - | -€3,761 | |
| Financial debts | 170/4 | €3,761 | - | -€3,761 | |
| Amounts payable within one year | 42/48 | €181,743 | €160,030 | -€21,714 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €7,200 | - | -€7,200 | |
| Financial debts | 43 | - | €7,617 | +€7,617 | |
| Credit institutions | 430/8 | - | €7,617 | +€7,617 | |
| Trade debts | 44 | €157,987 | €139,417 | -€18,570 | -11.8% |
| Suppliers | 440/4 | €157,987 | €139,417 | -€18,570 | -11.8% |
| Advances received on contracts in progress | 46 | €6,314 | €493 | -€5,822 | -92.2% |
| Taxes, remuneration and social security | 45 | €7,344 | €11,037 | +€3,693 | +50.3% |
| Taxes | 450/3 | €7,344 | €10,884 | +€3,539 | +48.2% |
| Remuneration and social security | 454/9 | - | €154 | +€154 | |
| Other amounts payable | 47/48 | €2,898 | €1,466 | -€1,432 | -49.4% |
| Accrued charges and deferred income | 492/3 | €53 | €7 | -€45 | -86.4% |
| Remuneration, social security and pensions | 62 | €528 | €154 | -€374 | -70.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,176 | €2,793 | -€8,383 | -75.0% |
| Other operating charges | 640/8 | €3,420 | €14,157 | +€10,737 | +314.0% |
| Gross operating margin | 9900 | -€4,628 | €982 | +€5,610 | |
| Operating profit (loss) | 9901 | -€19,752 | -€16,122 | +€3,630 | +18.4% |
| Financial charges | 65/66B | €4,014 | €6,104 | +€2,090 | +52.1% |
| Recurring financial charges | 65 | €4,014 | €6,104 | +€2,090 | +52.1% |
| Profit (loss) for the period before taxes | 9903 | -€23,766 | -€22,226 | +€1,540 | +6.5% |
| Income taxes | 67/77 | €282 | €140 | -€142 | -50.4% |
| Profit (loss) for the period | 9904 | -€24,047 | -€22,365 | +€1,682 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,047 | -€22,365 | +€1,682 | +7.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.