TB WINE: 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.
TB WINE
Largest movements
- Cash +€5,106
up €5,106 (+52.1%), from €9,798 to €14,904
mainly Net result for the year (+€4,491) and Depreciation (+€2,504)
- Receivables within one year +€2,712
up €2,712 (+177%), from €1,532 to €4,244
of which Other amounts receivable: +€2,230
- Intangible fixed assets -€2,223
down €2,223 (-21.1%), from €10,553 to €8,330
- Stocks and contracts -€1,717
down €1,717 (-42.4%), from €4,050 to €2,333
- Profit (loss) carried forward +€4,491
up €4,491 (+41.4%), from -€10,835 to -€6,344
- Tax, wage and social debts -€1,441
down €1,441 (-72.9%), from €1,977 to €536
of which Remuneration and social security: -€1,870
- Debts after one year +€881
up €881 (+6.4%), from €13,813 to €14,694
- Trade debts -€316
down €316 (-23.9%), from €1,320 to €1,004
- Purchases and services +€60,760
up €60,760 (+34.7%), from €175,108 to €235,868
- Turnover +€45,145
up €45,145 (+22.6%), from €200,042 to €245,187
- Gross operating margin -€15,615
down €15,615 (-62.6%), from €24,934 to €9,319
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 | €27,215 | €30,831 | +€3,616 | +13.3% |
| Fixed assets | 21/28 | €11,210 | €8,705 | -€2,505 | -22.3% |
| Intangible fixed assets | 21 | €10,553 | €8,330 | -€2,223 | -21.1% |
| Tangible fixed assets | 22/27 | €657 | €375 | -€282 | -42.9% |
| Plant, machinery and equipment | 23 | €657 | €375 | -€282 | -42.9% |
| Current assets | 29/58 | €16,005 | €22,126 | +€6,121 | +38.2% |
| Stocks and contracts in progress | 3 | €4,050 | €2,333 | -€1,717 | -42.4% |
| Stocks | 30/36 | €4,050 | €2,333 | -€1,717 | -42.4% |
| Amounts receivable within one year | 40/41 | €1,532 | €4,244 | +€2,712 | +177% |
| Trade receivables | 40 | €754 | €1,236 | +€482 | +63.9% |
| Other amounts receivable | 41 | €778 | €3,008 | +€2,230 | +287% |
| Cash at bank and in hand | 54/58 | €9,798 | €14,904 | +€5,106 | +52.1% |
| Deferred charges and accrued income | 490/1 | €625 | €645 | +€20 | +3.2% |
| Total equity and liabilities | 10/49 | €27,215 | €30,831 | +€3,616 | +13.3% |
| Equity | 10/15 | €7,765 | €12,256 | +€4,491 | +57.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,835 | -€6,344 | +€4,491 | +41.4% |
| Amounts payable | 17/49 | €19,450 | €18,575 | -€875 | -4.5% |
| Amounts payable after more than one year | 17 | €13,813 | €14,694 | +€881 | +6.4% |
| Other amounts payable | 178/9 | €13,813 | €14,694 | +€881 | +6.4% |
| Amounts payable within one year | 42/48 | €5,637 | €3,881 | -€1,756 | -31.2% |
| Trade debts | 44 | €1,320 | €1,004 | -€316 | -23.9% |
| Suppliers | 440/4 | €1,320 | €1,004 | -€316 | -23.9% |
| Taxes, remuneration and social security | 45 | €1,977 | €536 | -€1,441 | -72.9% |
| Taxes | 450/3 | €107 | €536 | +€429 | +401% |
| Remuneration and social security | 454/9 | €1,870 | - | -€1,870 | |
| Other amounts payable | 47/48 | €2,340 | €2,341 | +€1 | 0.0% |
| Turnover | 70 | €200,042 | €245,187 | +€45,145 | +22.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €175,108 | €235,868 | +€60,760 | +34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,965 | €2,504 | -€461 | -15.5% |
| Other operating charges | 640/8 | €1,312 | €1,353 | +€41 | +3.1% |
| Gross operating margin | 9900 | €24,934 | €9,319 | -€15,615 | -62.6% |
| Operating profit (loss) | 9901 | €20,657 | €5,462 | -€15,195 | -73.6% |
| Financial charges | 65/66B | €206 | €971 | +€765 | +371% |
| Recurring financial charges | 65 | €206 | €971 | +€765 | +371% |
| Profit (loss) for the period before taxes | 9903 | €20,451 | €4,491 | -€15,960 | -78.0% |
| Profit (loss) for the period | 9904 | €20,451 | €4,491 | -€15,960 | -78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,451 | €4,491 | -€15,960 | -78.0% |
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 19 October 2026 via checked.be.