OG Vins: 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.
OG Vins
Largest movements
- Tangible fixed assets -€13,108
down €13,108 (-16.9%), from €77,706 to €64,599
of which Land and buildings: -€10,117
- Receivables within one year -€2,588
down €2,588 (-84.8%), from €3,050 to €463
- Stocks and contracts -€1,702
down €1,702 (-7.7%), from €22,136 to €20,435
- Debts after one year -€7,500
down €7,500 (-28.8%), from €26,000 to €18,500
- Trade debts -€5,600
down €5,600 (-37.8%), from €14,830 to €9,230
- Profit (loss) carried forward -€4,994
down €4,994, from €3,095 to -€1,899
- Purchases and services -€40,971
down €40,971 (-36.2%), from €113,072 to €72,102
- Turnover -€35,991
down €35,991 (-30.0%), from €120,058 to €84,067
- Gross operating margin +€4,979
up €4,979 (+71.3%), from €6,986 to €11,965
- Financial charges +€1,606
up €1,606 (+3,554%), from €45 to €1,651
From the 2025 result to the 2026 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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €160,582 | €142,099 | -€18,483 | -11.5% |
| Fixed assets | 21/28 | €81,496 | €68,088 | -€13,408 | -16.5% |
| Intangible fixed assets | 21 | €2,065 | €1,765 | -€300 | -14.5% |
| Tangible fixed assets | 22/27 | €77,706 | €64,599 | -€13,108 | -16.9% |
| Land and buildings | 22 | €62,425 | €52,308 | -€10,117 | -16.2% |
| Furniture and vehicles | 24 | €15,281 | €12,291 | -€2,991 | -19.6% |
| Financial fixed assets | 28 | €1,725 | €1,725 | = | 0.0% |
| Current assets | 29/58 | €79,086 | €74,010 | -€5,076 | -6.4% |
| Stocks and contracts in progress | 3 | €22,136 | €20,435 | -€1,702 | -7.7% |
| Stocks | 30/36 | €22,136 | €20,435 | -€1,702 | -7.7% |
| Amounts receivable within one year | 40/41 | €3,050 | €463 | -€2,588 | -84.8% |
| Trade receivables | 40 | €3,050 | €463 | -€2,588 | -84.8% |
| Cash at bank and in hand | 54/58 | €50,682 | €51,440 | +€758 | +1.5% |
| Deferred charges and accrued income | 490/1 | €3,217 | €1,673 | -€1,545 | -48.0% |
| Total equity and liabilities | 10/49 | €160,582 | €142,099 | -€18,483 | -11.5% |
| Equity | 10/15 | €116,695 | €111,701 | -€4,994 | -4.3% |
| Contributions | 10/11 | €51,000 | €51,000 | = | 0.0% |
| Reserves | 13 | €62,600 | €62,600 | = | 0.0% |
| Distributable reserves | 133 | €62,600 | €62,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,095 | -€1,899 | -€4,994 | |
| Amounts payable | 17/49 | €43,887 | €30,397 | -€13,490 | -30.7% |
| Amounts payable after more than one year | 17 | €26,000 | €18,500 | -€7,500 | -28.8% |
| Financial debts | 170/4 | €26,000 | €18,500 | -€7,500 | -28.8% |
| Amounts payable within one year | 42/48 | €17,887 | €11,897 | -€5,990 | -33.5% |
| Trade debts | 44 | €14,830 | €9,230 | -€5,600 | -37.8% |
| Suppliers | 440/4 | €14,830 | €9,230 | -€5,600 | -37.8% |
| Taxes, remuneration and social security | 45 | €2,593 | €2,217 | -€376 | -14.5% |
| Taxes | 450/3 | €2,008 | €1,632 | -€376 | -18.7% |
| Remuneration and social security | 454/9 | €585 | €585 | -€0 | 0.0% |
| Other amounts payable | 47/48 | €463 | €450 | -€13 | -2.8% |
| Turnover | 70 | €120,058 | €84,067 | -€35,991 | -30.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €113,072 | €72,102 | -€40,971 | -36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,710 | €13,986 | +€277 | +2.0% |
| Other operating charges | 640/8 | €553 | €511 | -€42 | -7.6% |
| Gross operating margin | 9900 | €6,986 | €11,965 | +€4,979 | +71.3% |
| Operating profit (loss) | 9901 | -€7,277 | -€2,532 | +€4,745 | +65.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €45 | €1,651 | +€1,606 | +3,554% |
| Recurring financial charges | 65 | €45 | €1,651 | +€1,606 | +3,554% |
| Profit (loss) for the period before taxes | 9903 | -€7,322 | -€4,183 | +€3,139 | +42.9% |
| Income taxes | 67/77 | - | €811 | +€811 | |
| Profit (loss) for the period | 9904 | -€7,322 | -€4,994 | +€2,328 | +31.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,322 | -€4,994 | +€2,328 | +31.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.