WHOLLY SPIRITS BV: 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.
WHOLLY SPIRITS BV
Largest movements
- Stocks and contracts +€10,040
up €10,040 (+2.8%), from €352,522 to €362,561
- Intangible fixed assets +€6,155
up €6,155 (+204%), from €3,023 to €9,179
- Cash +€4,286
up €4,286 (+26.0%), from €16,490 to €20,777
mainly Other debts (+€33,162) and Depreciation (+€12,203)
- Other debts +€33,162
up €33,162 (+35.6%), from €93,182 to €126,343
- Trade debts -€17,240
down €17,240 (-5.9%), from €293,880 to €276,640
- Gross operating margin -€7,495
down €7,495 (-36.4%), from €20,615 to €13,120
- Taxes -€2,351
down €2,351 (-94.8%), from €2,480 to €129
- Depreciation +€1,239
up €1,239 (+11.3%), from €10,964 to €12,203
- Other operating charges -€1,202
down €1,202 (-33.4%), from €3,597 to €2,395
- Financial charges -€274
down €274 (-17.9%), from €1,528 to €1,254
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 | €409,666 | €423,651 | +€13,984 | +3.4% |
| Formation expenses | 20 | €666 | €417 | -€249 | -37.4% |
| Fixed assets | 21/28 | €32,820 | €36,039 | +€3,219 | +9.8% |
| Intangible fixed assets | 21 | €3,023 | €9,179 | +€6,155 | +204% |
| Tangible fixed assets | 22/27 | €29,796 | €26,860 | -€2,936 | -9.9% |
| Land and buildings | 22 | €2,380 | €1,590 | -€790 | -33.2% |
| Plant, machinery and equipment | 23 | €9,944 | €10,566 | +€622 | +6.3% |
| Furniture and vehicles | 24 | €17,472 | €14,704 | -€2,768 | -15.8% |
| Current assets | 29/58 | €376,181 | €387,195 | +€11,014 | +2.9% |
| Stocks and contracts in progress | 3 | €352,522 | €362,561 | +€10,040 | +2.8% |
| Stocks | 30/36 | €352,522 | €362,561 | +€10,040 | +2.8% |
| Amounts receivable within one year | 40/41 | €4,614 | €1,514 | -€3,101 | -67.2% |
| Trade receivables | 40 | €3,938 | €385 | -€3,554 | -90.2% |
| Other amounts receivable | 41 | €676 | €1,129 | +€453 | +67.0% |
| Cash at bank and in hand | 54/58 | €16,490 | €20,777 | +€4,286 | +26.0% |
| Deferred charges and accrued income | 490/1 | €2,554 | €2,344 | -€211 | -8.3% |
| Total equity and liabilities | 10/49 | €409,666 | €423,651 | +€13,984 | +3.4% |
| Equity | 10/15 | €15,990 | €13,128 | -€2,862 | -17.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,990 | €11,128 | -€2,862 | -20.5% |
| Amounts payable | 17/49 | €393,677 | €410,523 | +€16,846 | +4.3% |
| Amounts payable within one year | 42/48 | €393,677 | €410,523 | +€16,846 | +4.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €293,880 | €276,640 | -€17,240 | -5.9% |
| Suppliers | 440/4 | €293,880 | €276,640 | -€17,240 | -5.9% |
| Advances received on contracts in progress | 46 | €4,135 | €5,666 | +€1,531 | +37.0% |
| Taxes, remuneration and social security | 45 | €2,480 | €1,873 | -€607 | -24.5% |
| Taxes | 450/3 | €2,480 | €1,873 | -€607 | -24.5% |
| Other amounts payable | 47/48 | €93,182 | €126,343 | +€33,162 | +35.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,964 | €12,203 | +€1,239 | +11.3% |
| Other operating charges | 640/8 | €3,597 | €2,395 | -€1,202 | -33.4% |
| Gross operating margin | 9900 | €20,615 | €13,120 | -€7,495 | -36.4% |
| Operating profit (loss) | 9901 | €6,053 | -€1,479 | -€7,532 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,528 | €1,254 | -€274 | -17.9% |
| Recurring financial charges | 65 | €1,528 | €1,254 | -€274 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €4,525 | -€2,733 | -€7,257 | |
| Income taxes | 67/77 | €2,480 | €129 | -€2,351 | -94.8% |
| Profit (loss) for the period | 9904 | €2,045 | -€2,862 | -€4,906 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,045 | -€2,862 | -€4,906 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.