ROELS WIJNIMPORT: 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.
ROELS WIJNIMPORT
Largest movements
- Tangible fixed assets +€210,676
up €210,676 (+75.8%), from €277,930 to €488,606
of which Land and buildings: +€227,296
- Cash -€16,901
down €16,901 (-24.1%), from €70,025 to €53,125
mainly Investment in fixed assets (net) (-€252,473) and Trade debts (-€60,453)
- Stocks and contracts +€14,033
up €14,033 (+5.1%), from €273,344 to €287,377
- Contributions +€245,000
up €245,000 (+613%), from €40,000 to €285,000
- Trade debts -€60,453
down €60,453 (-58.1%), from €104,138 to €43,685
- Other debts +€52,346
up €52,346 (+34.0%), from €154,185 to €206,531
- Debts after one year -€33,278
down €33,278 (-20.2%), from €164,951 to €131,673
of which Financial debts: -€38,399
- Short-term financial debts -€25,000
down €25,000 (-100%), from €25,000 to €0
- Gross operating margin -€111,225
down €111,225 (-51.8%), from €214,810 to €103,586
- Other operating charges -€70,557
down €70,557 (-92.5%), from €76,264 to €5,708
- Taxes -€11,957
down €11,957 (-57.0%), from €20,978 to €9,021
- Financial charges +€5,547
up €5,547 (+26.4%), from €21,018 to €26,564
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 | €700,141 | €903,297 | +€203,156 | +29.0% |
| Fixed assets | 21/28 | €277,930 | €488,606 | +€210,676 | +75.8% |
| Tangible fixed assets | 22/27 | €277,930 | €488,606 | +€210,676 | +75.8% |
| Land and buildings | 22 | €220,145 | €447,441 | +€227,296 | +103% |
| Furniture and vehicles | 24 | €57,786 | €41,165 | -€16,621 | -28.8% |
| Current assets | 29/58 | €422,211 | €414,691 | -€7,519 | -1.8% |
| Stocks and contracts in progress | 3 | €273,344 | €287,377 | +€14,033 | +5.1% |
| Stocks | 30/36 | €273,344 | €287,377 | +€14,033 | +5.1% |
| Amounts receivable within one year | 40/41 | €77,034 | €72,106 | -€4,929 | -6.4% |
| Trade receivables | 40 | €76,936 | €70,919 | -€6,017 | -7.8% |
| Other amounts receivable | 41 | €98 | €1,186 | +€1,088 | +1,108% |
| Cash at bank and in hand | 54/58 | €70,025 | €53,125 | -€16,901 | -24.1% |
| Deferred charges and accrued income | 490/1 | €1,807 | €2,084 | +€277 | +15.3% |
| Total equity and liabilities | 10/49 | €700,141 | €903,297 | +€203,156 | +29.0% |
| Equity | 10/15 | €196,992 | €461,787 | +€264,795 | +134% |
| Contributions | 10/11 | €40,000 | €285,000 | +€245,000 | +613% |
| Reserves | 13 | €156,992 | €176,787 | +€19,795 | +12.6% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €147,992 | €167,787 | +€19,795 | +13.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €503,149 | €441,510 | -€61,639 | -12.3% |
| Amounts payable after more than one year | 17 | €164,951 | €131,673 | -€33,278 | -20.2% |
| Financial debts | 170/4 | €64,951 | €26,553 | -€38,399 | -59.1% |
| Other amounts payable | 178/9 | €100,000 | €105,121 | +€5,121 | +5.1% |
| Amounts payable within one year | 42/48 | €338,198 | €309,837 | -€28,361 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €36,579 | €38,399 | +€1,819 | +5.0% |
| Financial debts | 43 | €25,000 | €0 | -€25,000 | -100% |
| Credit institutions | 430/8 | €25,000 | €0 | -€25,000 | -100% |
| Trade debts | 44 | €104,138 | €43,685 | -€60,453 | -58.1% |
| Suppliers | 440/4 | €104,138 | €43,685 | -€60,453 | -58.1% |
| Taxes, remuneration and social security | 45 | €18,296 | €21,223 | +€2,926 | +16.0% |
| Taxes | 450/3 | €18,296 | €21,223 | +€2,926 | +16.0% |
| Other amounts payable | 47/48 | €154,185 | €206,531 | +€52,346 | +34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,787 | €41,797 | -€989 | -2.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,970 | €876 | -€2,094 | -70.5% |
| Other operating charges | 640/8 | €76,264 | €5,708 | -€70,557 | -92.5% |
| Non-recurring operating charges | 66A | - | €70 | +€70 | |
| Gross operating margin | 9900 | €214,810 | €103,586 | -€111,225 | -51.8% |
| Operating profit (loss) | 9901 | €92,789 | €55,134 | -€37,655 | -40.6% |
| Financial income | 75/76B | €69 | €246 | +€177 | +257% |
| Recurring financial income | 75 | €69 | €246 | +€177 | +257% |
| Financial charges | 65/66B | €21,018 | €26,564 | +€5,547 | +26.4% |
| Recurring financial charges | 65 | €21,018 | €26,564 | +€5,547 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | €71,841 | €28,816 | -€43,024 | -59.9% |
| Income taxes | 67/77 | €20,978 | €9,021 | -€11,957 | -57.0% |
| Profit (loss) for the period | 9904 | €50,863 | €19,795 | -€31,068 | -61.1% |
| Profit (loss) for the period to be appropriated | 9905 | €50,863 | €19,795 | -€31,068 | -61.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.