PRESTIGIOUS 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.
PRESTIGIOUS WINES
Largest movements
- Financial fixed assets +€66,074
up €66,074 (+41.3%), from €159,861 to €225,936
- Tangible fixed assets -€10,481
down €10,481 (-20.4%), from €51,306 to €40,825
- Cash -€3,453
down €3,453 (-30.1%), from €11,476 to €8,023
mainly Investment in fixed assets (net) (-€66,074) and Net result for the year (-€4,462)
- Other debts +€57,706
up €57,706 (+4,736%), from €1,218 to €58,924
- Profit (loss) carried forward -€4,462
down €4,462 (-20.7%), from €21,541 to €17,079
- Financial income -€53,616
down €53,616 (-68.3%), from €78,446 to €24,830
- Financial charges -€26,867
down €26,867 (-75.5%), from €35,584 to €8,717
- Depreciation +€9,305
up €9,305 (+791%), from €1,176 to €10,481
- Taxes -€6,731
down €6,731 (-87.1%), from €7,728 to €997
- Gross operating margin -€4,275
down €4,275 (-758%), from -€564 to -€4,839
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 | €273,796 | €327,003 | +€53,207 | +19.4% |
| Fixed assets | 21/28 | €211,168 | €266,761 | +€55,593 | +26.3% |
| Tangible fixed assets | 22/27 | €51,306 | €40,825 | -€10,481 | -20.4% |
| Furniture and vehicles | 24 | €51,306 | €40,825 | -€10,481 | -20.4% |
| Financial fixed assets | 28 | €159,861 | €225,936 | +€66,074 | +41.3% |
| Current assets | 29/58 | €62,628 | €60,242 | -€2,386 | -3.8% |
| Stocks and contracts in progress | 3 | €32,336 | €32,336 | = | 0.0% |
| Stocks | 30/36 | €32,336 | €32,336 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,815 | €18,331 | -€484 | -2.6% |
| Other amounts receivable | 41 | €18,815 | €18,331 | -€484 | -2.6% |
| Cash at bank and in hand | 54/58 | €11,476 | €8,023 | -€3,453 | -30.1% |
| Deferred charges and accrued income | 490/1 | - | €1,552 | +€1,552 | |
| Total equity and liabilities | 10/49 | €273,796 | €327,003 | +€53,207 | +19.4% |
| Equity | 10/15 | €272,541 | €268,079 | -€4,462 | -1.6% |
| Contributions | 10/11 | €251,000 | €251,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,541 | €17,079 | -€4,462 | -20.7% |
| Amounts payable | 17/49 | €1,255 | €58,924 | +€57,669 | +4,596% |
| Amounts payable within one year | 42/48 | €1,255 | €58,924 | +€57,669 | +4,596% |
| Trade debts | 44 | €36 | - | -€36 | |
| Suppliers | 440/4 | €36 | - | -€36 | |
| Other amounts payable | 47/48 | €1,218 | €58,924 | +€57,706 | +4,736% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,176 | €10,481 | +€9,305 | +791% |
| Other operating charges | 640/8 | €469 | €4,258 | +€3,789 | +808% |
| Gross operating margin | 9900 | -€564 | -€4,839 | -€4,275 | -758% |
| Operating profit (loss) | 9901 | -€2,209 | -€19,579 | -€17,369 | -786% |
| Financial income | 75/76B | €78,446 | €24,830 | -€53,616 | -68.3% |
| Recurring financial income | 75 | €78,446 | €24,830 | -€53,616 | -68.3% |
| Financial charges | 65/66B | €35,584 | €8,717 | -€26,867 | -75.5% |
| Recurring financial charges | 65 | €35,584 | €8,717 | -€26,867 | -75.5% |
| Profit (loss) for the period before taxes | 9903 | €40,653 | -€3,466 | -€44,118 | |
| Income taxes | 67/77 | €7,728 | €997 | -€6,731 | -87.1% |
| Profit (loss) for the period | 9904 | €32,925 | -€4,462 | -€37,387 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,925 | -€4,462 | -€37,387 |
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 22 October 2026 via checked.be.