OSCAR-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.
OSCAR-WINES
Largest movements
- Tangible fixed assets -€24,897
down €24,897 (-12.2%), from €203,625 to €178,728
- Cash -€20,939
down €20,939 (-51.8%), from €40,433 to €19,495
mainly Debts after one year (-€28,111) and Net result for the year (-€24,626)
- Deferred charges and accrued income -€16,865
down €16,865 (-95.2%), from €17,711 to €846
- Stocks and contracts +€8,023
up €8,023 (+14.5%), from €55,152 to €63,175
- Debts after one year -€28,111
down €28,111 (-16.6%), from €169,260 to €141,149
- Profit (loss) carried forward -€21,545
down €21,545 (-48.2%), from €44,722 to €23,177
- Current portion of long-term debt -€5,408
down €5,408 (-23.9%), from €22,662 to €17,255
- Other operating charges +€20,429
up €20,429 (+704%), from €2,901 to €23,330
- Depreciation -€13,005
down €13,005 (-41.2%), from €31,599 to €18,594
- Gross operating margin +€10,424
up €10,424 (+118%), from €8,809 to €19,233
- Financial charges -€981
down €981 (-19.8%), from €4,953 to €3,972
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 | €353,437 | €295,929 | -€57,508 | -16.3% |
| Fixed assets | 21/28 | €203,625 | €178,728 | -€24,897 | -12.2% |
| Tangible fixed assets | 22/27 | €203,625 | €178,728 | -€24,897 | -12.2% |
| Land and buildings | 22 | €170,713 | €159,312 | -€11,401 | -6.7% |
| Plant, machinery and equipment | 23 | €11,054 | €8,568 | -€2,487 | -22.5% |
| Furniture and vehicles | 24 | €21,858 | €10,849 | -€11,009 | -50.4% |
| Current assets | 29/58 | €149,812 | €117,201 | -€32,611 | -21.8% |
| Stocks and contracts in progress | 3 | €55,152 | €63,175 | +€8,023 | +14.5% |
| Stocks | 30/36 | €55,152 | €63,175 | +€8,023 | +14.5% |
| Amounts receivable within one year | 40/41 | €36,516 | €33,685 | -€2,830 | -7.8% |
| Trade receivables | 40 | €21,108 | €17,475 | -€3,633 | -17.2% |
| Other amounts receivable | 41 | €15,408 | €16,210 | +€803 | +5.2% |
| Cash at bank and in hand | 54/58 | €40,433 | €19,495 | -€20,939 | -51.8% |
| Deferred charges and accrued income | 490/1 | €17,711 | €846 | -€16,865 | -95.2% |
| Total equity and liabilities | 10/49 | €353,437 | €295,929 | -€57,508 | -16.3% |
| Equity | 10/15 | €104,441 | €79,815 | -€24,626 | -23.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,119 | €38,037 | -€3,081 | -7.5% |
| Tax-exempt reserves | 132 | €41,058 | €37,977 | -€3,081 | -7.5% |
| Distributable reserves | 133 | €61 | €61 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,722 | €23,177 | -€21,545 | -48.2% |
| Provisions and deferred taxes | 16 | €16,362 | €15,103 | -€1,259 | -7.7% |
| Deferred taxes | 168 | €16,362 | €15,103 | -€1,259 | -7.7% |
| Amounts payable | 17/49 | €232,634 | €201,011 | -€31,623 | -13.6% |
| Amounts payable after more than one year | 17 | €169,260 | €141,149 | -€28,111 | -16.6% |
| Financial debts | 170/4 | €169,260 | €141,149 | -€28,111 | -16.6% |
| Amounts payable within one year | 42/48 | €63,374 | €59,862 | -€3,512 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €22,662 | €17,255 | -€5,408 | -23.9% |
| Trade debts | 44 | €39,750 | €42,443 | +€2,694 | +6.8% |
| Suppliers | 440/4 | €39,750 | €42,443 | +€2,694 | +6.8% |
| Taxes, remuneration and social security | 45 | €962 | €164 | -€798 | -83.0% |
| Taxes | 450/3 | €962 | €164 | -€798 | -83.0% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,599 | €18,594 | -€13,005 | -41.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Other operating charges | 640/8 | €2,901 | €23,330 | +€20,429 | +704% |
| Gross operating margin | 9900 | €8,809 | €19,233 | +€10,424 | +118% |
| Operating profit (loss) | 9901 | -€25,691 | -€22,691 | +€3,000 | +11.7% |
| Financial income | 75/76B | €746 | €778 | +€32 | +4.3% |
| Recurring financial income | 75 | €746 | €778 | +€32 | +4.3% |
| Financial charges | 65/66B | €4,953 | €3,972 | -€981 | -19.8% |
| Recurring financial charges | 65 | €4,953 | €3,972 | -€981 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | -€29,898 | -€25,885 | +€4,013 | +13.4% |
| Transfer from deferred taxes | 780 | €1,259 | €1,259 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€28,639 | -€24,626 | +€4,013 | +14.0% |
| Transfer from tax-exempt reserves | 789 | €3,081 | €3,081 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,558 | -€21,545 | +€4,013 | +15.7% |
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 26 October 2026 via checked.be.