WELLWINES: 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.
WELLWINES
Largest movements
- Tangible fixed assets -€15,116
down €15,116 (-14.6%), from €103,670 to €88,554
of which Plant, machinery and equipment: -€10,326
- Receivables within one year -€13,999
down €13,999 (-55.9%), from €25,042 to €11,042
of which Trade receivables: -€13,999
- Deferred charges and accrued income +€4,715
up €4,715 (+425%), from €1,110 to €5,825
- Stocks and contracts +€2,248
up €2,248 (+6.6%), from €34,081 to €36,328
- Profit (loss) carried forward -€11,421
down €11,421 (-28.2%), from -€40,538 to -€51,959
- Debts after one year -€11,329
down €11,329 (-18.6%), from €60,790 to €49,462
- Trade debts -€6,838
down €6,838 (-24.9%), from €27,451 to €20,613
- Other debts +€6,777
up €6,777 (+17.0%), from €39,935 to €46,713
- Gross operating margin -€21,722
down €21,722 (-66.1%), from €32,868 to €11,146
- Depreciation +€470
up €470 (+2.9%), from €16,432 to €16,902
- Other operating charges +€438
up €438 (+13.1%), from €3,337 to €3,775
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 | €166,670 | €143,344 | -€23,326 | -14.0% |
| Fixed assets | 21/28 | €103,670 | €88,554 | -€15,116 | -14.6% |
| Tangible fixed assets | 22/27 | €103,670 | €88,554 | -€15,116 | -14.6% |
| Plant, machinery and equipment | 23 | €91,830 | €81,504 | -€10,326 | -11.2% |
| Furniture and vehicles | 24 | €11,840 | €7,050 | -€4,790 | -40.5% |
| Current assets | 29/58 | €63,000 | €54,791 | -€8,209 | -13.0% |
| Stocks and contracts in progress | 3 | €34,081 | €36,328 | +€2,248 | +6.6% |
| Stocks | 30/36 | €34,081 | €36,328 | +€2,248 | +6.6% |
| Amounts receivable within one year | 40/41 | €25,042 | €11,042 | -€13,999 | -55.9% |
| Trade receivables | 40 | €25,042 | €11,042 | -€13,999 | -55.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,767 | €1,595 | -€1,172 | -42.4% |
| Deferred charges and accrued income | 490/1 | €1,110 | €5,825 | +€4,715 | +425% |
| Total equity and liabilities | 10/49 | €166,670 | €143,344 | -€23,326 | -14.0% |
| Equity | 10/15 | €18,874 | €7,453 | -€11,421 | -60.5% |
| Contributions | 10/11 | €37,125 | €37,125 | = | 0.0% |
| Reserves | 13 | €22,287 | €22,287 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,287 | €12,287 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,538 | -€51,959 | -€11,421 | -28.2% |
| Amounts payable | 17/49 | €147,796 | €135,892 | -€11,904 | -8.1% |
| Amounts payable after more than one year | 17 | €60,790 | €49,462 | -€11,329 | -18.6% |
| Financial debts | 170/4 | €60,790 | €49,462 | -€11,329 | -18.6% |
| Amounts payable within one year | 42/48 | €85,957 | €86,430 | +€473 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €11,171 | €11,329 | +€157 | +1.4% |
| Trade debts | 44 | €27,451 | €20,613 | -€6,838 | -24.9% |
| Suppliers | 440/4 | €27,451 | €20,613 | -€6,838 | -24.9% |
| Advances received on contracts in progress | 46 | €6,366 | €7,275 | +€909 | +14.3% |
| Taxes, remuneration and social security | 45 | €1,034 | €501 | -€533 | -51.5% |
| Taxes | 450/3 | €1,034 | €501 | -€533 | -51.5% |
| Other amounts payable | 47/48 | €39,935 | €46,713 | +€6,777 | +17.0% |
| Accrued charges and deferred income | 492/3 | €1,049 | €0 | -€1,049 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,432 | €16,902 | +€470 | +2.9% |
| Other operating charges | 640/8 | €3,337 | €3,775 | +€438 | +13.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €32,868 | €11,146 | -€21,722 | -66.1% |
| Operating profit (loss) | 9901 | €13,099 | -€9,532 | -€22,630 | |
| Financial income | 75/76B | €6 | €51 | +€45 | +795% |
| Recurring financial income | 75 | €6 | €51 | +€45 | +795% |
| Financial charges | 65/66B | €1,962 | €1,940 | -€22 | -1.1% |
| Recurring financial charges | 65 | €1,962 | €1,940 | -€22 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €11,142 | -€11,421 | -€22,563 | |
| Profit (loss) for the period | 9904 | €11,142 | -€11,421 | -€22,563 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,142 | -€11,421 | -€22,563 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.