The Wine Archive: 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.
The Wine Archive
Largest movements
- Receivables within one year +€4,319
up €4,319 (+91.6%), from €4,713 to €9,032
of which Trade receivables: +€5,508
- Deferred charges and accrued income -€3,704
down €3,704 (-28.9%), from €12,801 to €9,097
- Tangible fixed assets -€2,089
down €2,089 (-55.7%), from €3,750 to €1,661
- Intangible fixed assets -€1,167
down €1,167 (-44.4%), from €2,631 to €1,464
- Stocks and contracts +€449
up €449 (+4.9%), from €9,128 to €9,577
- Profit (loss) carried forward -€9,551
down €9,551, from €5,570 to -€3,982
- Trade debts +€9,196
up €9,196 (+68.2%), from €13,486 to €22,682
- Other debts -€2,336
down €2,336 (-21.1%), from €11,097 to €8,761
- Tax, wage and social debts +€568
up €568 (+36.4%), from €1,561 to €2,128
- Gross operating margin -€14,310
down €14,310, from €11,480 to -€2,830
- Taxes -€1,460
down €1,460 (-93.6%), from €1,561 to €100
- Depreciation +€1,070
up €1,070 (+48.9%), from €2,186 to €3,255
- Financial charges +€1,023
up €1,023 (+59.1%), from €1,732 to €2,754
- Other operating charges +€179
up €179 (+41.5%), from €433 to €612
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 | €36,713 | €34,589 | -€2,123 | -5.8% |
| Fixed assets | 21/28 | €6,380 | €3,125 | -€3,255 | -51.0% |
| Intangible fixed assets | 21 | €2,631 | €1,464 | -€1,167 | -44.4% |
| Tangible fixed assets | 22/27 | €3,750 | €1,661 | -€2,089 | -55.7% |
| Plant, machinery and equipment | 23 | €3,750 | €1,661 | -€2,089 | -55.7% |
| Current assets | 29/58 | €30,333 | €31,465 | +€1,132 | +3.7% |
| Stocks and contracts in progress | 3 | €9,128 | €9,577 | +€449 | +4.9% |
| Stocks | 30/36 | €9,128 | €9,577 | +€449 | +4.9% |
| Amounts receivable within one year | 40/41 | €4,713 | €9,032 | +€4,319 | +91.6% |
| Trade receivables | 40 | €3,523 | €9,032 | +€5,508 | +156% |
| Other amounts receivable | 41 | €1,190 | €0 | -€1,190 | -100% |
| Cash at bank and in hand | 54/58 | €3,690 | €3,759 | +€69 | +1.9% |
| Deferred charges and accrued income | 490/1 | €12,801 | €9,097 | -€3,704 | -28.9% |
| Total equity and liabilities | 10/49 | €36,713 | €34,589 | -€2,123 | -5.8% |
| Equity | 10/15 | €10,570 | €1,018 | -€9,551 | -90.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,570 | -€3,982 | -€9,551 | |
| Amounts payable | 17/49 | €26,143 | €33,571 | +€7,428 | +28.4% |
| Amounts payable within one year | 42/48 | €26,143 | €33,571 | +€7,428 | +28.4% |
| Trade debts | 44 | €13,486 | €22,682 | +€9,196 | +68.2% |
| Suppliers | 440/4 | €13,486 | €22,682 | +€9,196 | +68.2% |
| Taxes, remuneration and social security | 45 | €1,561 | €2,128 | +€568 | +36.4% |
| Taxes | 450/3 | €1,561 | €2,128 | +€568 | +36.4% |
| Other amounts payable | 47/48 | €11,097 | €8,761 | -€2,336 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,186 | €3,255 | +€1,070 | +48.9% |
| Other operating charges | 640/8 | €433 | €612 | +€179 | +41.5% |
| Gross operating margin | 9900 | €11,480 | -€2,830 | -€14,310 | |
| Operating profit (loss) | 9901 | €8,862 | -€6,697 | -€15,559 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,732 | €2,754 | +€1,023 | +59.1% |
| Recurring financial charges | 65 | €1,732 | €2,754 | +€1,023 | +59.1% |
| Profit (loss) for the period before taxes | 9903 | €7,130 | -€9,451 | -€16,581 | |
| Income taxes | 67/77 | €1,561 | €100 | -€1,460 | -93.6% |
| Profit (loss) for the period | 9904 | €5,570 | -€9,551 | -€15,121 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,570 | -€9,551 | -€15,121 |
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 25 October 2026 via checked.be.