OLIVEDALE 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.
OLIVEDALE WINES
Largest movements
- Stocks and contracts -€13,245
down €13,245 (-12.0%), from €110,497 to €97,253
- Cash -€4,476
down €4,476 (-16.6%), from €26,895 to €22,418
mainly Current portion of long-term debt (-€21,180) and Tax, wage and social debts (-€1,219)
- Current portion of long-term debt -€21,180
down €21,180 (-74.7%), from €28,360 to €7,180
- Reserves +€4,313
up €4,313 (+105%), from €4,119 to €8,432
- Gross operating margin -€9,769
down €9,769 (-49.8%), from €19,623 to €9,854
- Write-downs +€1,828
up €1,828, from €0 to €1,828
- Taxes +€611
up €611 (+60.7%), from €1,007 to €1,619
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.
Derived cash bridge
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 | €160,210 | €142,345 | -€17,865 | -11.2% |
| Current assets | 29/58 | €160,210 | €142,345 | -€17,865 | -11.2% |
| Stocks and contracts in progress | 3 | €110,497 | €97,253 | -€13,245 | -12.0% |
| Stocks | 30/36 | €110,497 | €97,253 | -€13,245 | -12.0% |
| Amounts receivable within one year | 40/41 | €22,675 | €22,526 | -€149 | -0.7% |
| Trade receivables | 40 | €22,618 | €21,872 | -€746 | -3.3% |
| Other amounts receivable | 41 | €58 | €655 | +€597 | +1,034% |
| Cash at bank and in hand | 54/58 | €26,895 | €22,418 | -€4,476 | -16.6% |
| Deferred charges and accrued income | 490/1 | €142 | €147 | +€5 | +3.5% |
| Total equity and liabilities | 10/49 | €160,210 | €142,345 | -€17,865 | -11.2% |
| Equity | 10/15 | €10,319 | €14,632 | +€4,313 | +41.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,119 | €8,432 | +€4,313 | +105% |
| Distributable reserves | 133 | €4,119 | €8,432 | +€4,313 | +105% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €149,891 | €127,713 | -€22,178 | -14.8% |
| Amounts payable after more than one year | 17 | €115,000 | €115,000 | = | 0.0% |
| Financial debts | 170/4 | €115,000 | €115,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,891 | €12,713 | -€22,178 | -63.6% |
| Current portion of amounts payable after more than one year | 42 | €28,360 | €7,180 | -€21,180 | -74.7% |
| Trade debts | 44 | €0 | €221 | +€221 | |
| Suppliers | 440/4 | €0 | €221 | +€221 | |
| Taxes, remuneration and social security | 45 | €6,530 | €5,312 | -€1,219 | -18.7% |
| Taxes | 450/3 | €6,530 | €5,312 | -€1,219 | -18.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €1,828 | +€1,828 | |
| Other operating charges | 640/8 | €705 | €735 | +€31 | +4.4% |
| Gross operating margin | 9900 | €19,623 | €9,854 | -€9,769 | -49.8% |
| Operating profit (loss) | 9901 | €18,919 | €7,291 | -€11,628 | -61.5% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100% |
| Financial charges | 65/66B | €1,183 | €1,360 | +€177 | +15.0% |
| Recurring financial charges | 65 | €1,183 | €1,360 | +€177 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €17,741 | €5,932 | -€11,809 | -66.6% |
| Income taxes | 67/77 | €1,007 | €1,619 | +€611 | +60.7% |
| Profit (loss) for the period | 9904 | €16,733 | €4,313 | -€12,420 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,733 | €4,313 | -€12,420 | -74.2% |
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 30 October 2026 via checked.be.