WIJNIMPORT COUVREUR: 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.
WIJNIMPORT COUVREUR
Largest movements
- Cash +€45,184
up €45,184 (+47.0%), from €96,099 to €141,283
mainly Stocks and contracts (+€36,758) and Net result for the year (+€8,916)
- Stocks and contracts -€36,758
down €36,758 (-17.8%), from €206,849 to €170,091
- Reserves +€8,916
up €8,916 (+11.6%), from €76,852 to €85,768
- Other debts -€4,715
down €4,715 (-3.0%), from €157,765 to €153,050
- Gross operating margin +€2,855
up €2,855 (+18.1%), from €15,819 to €18,674
- Taxes +€1,064
up €1,064 (+29.1%), from €3,656 to €4,720
- Other operating charges -€539
down €539 (-21.7%), from €2,482 to €1,943
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 | €324,236 | €326,919 | +€2,683 | +0.8% |
| Fixed assets | 21/28 | €12,737 | €10,076 | -€2,661 | -20.9% |
| Tangible fixed assets | 22/27 | €9,737 | €7,076 | -€2,661 | -27.3% |
| Furniture and vehicles | 24 | €3,820 | €1,209 | -€2,611 | -68.4% |
| Other tangible fixed assets | 26 | €5,917 | €5,867 | -€50 | -0.8% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €311,499 | €316,843 | +€5,344 | +1.7% |
| Stocks and contracts in progress | 3 | €206,849 | €170,091 | -€36,758 | -17.8% |
| Stocks | 30/36 | €206,849 | €170,091 | -€36,758 | -17.8% |
| Amounts receivable within one year | 40/41 | €8,551 | €5,469 | -€3,082 | -36.0% |
| Trade receivables | 40 | €3,860 | €3,753 | -€107 | -2.8% |
| Other amounts receivable | 41 | €4,691 | €1,716 | -€2,975 | -63.4% |
| Cash at bank and in hand | 54/58 | €96,099 | €141,283 | +€45,184 | +47.0% |
| Total equity and liabilities | 10/49 | €324,236 | €326,919 | +€2,683 | +0.8% |
| Equity | 10/15 | €143,629 | €152,545 | +€8,916 | +6.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €76,852 | €85,768 | +€8,916 | +11.6% |
| Distributable reserves | 133 | €76,852 | €85,768 | +€8,916 | +11.6% |
| Profit (loss) carried forward | 14 | €48,227 | €48,227 | = | 0.0% |
| Amounts payable | 17/49 | €180,607 | €174,374 | -€6,233 | -3.5% |
| Amounts payable after more than one year | 17 | €19,831 | €19,831 | = | 0.0% |
| Financial debts | 170/4 | €19,831 | €19,831 | = | 0.0% |
| Amounts payable within one year | 42/48 | €160,391 | €154,142 | -€6,249 | -3.9% |
| Trade debts | 44 | €495 | €688 | +€194 | +39.1% |
| Suppliers | 440/4 | €495 | €688 | +€194 | +39.1% |
| Advances received on contracts in progress | 46 | €300 | - | -€300 | |
| Taxes, remuneration and social security | 45 | €1,832 | €405 | -€1,427 | -77.9% |
| Taxes | 450/3 | €1,832 | €405 | -€1,427 | -77.9% |
| Other amounts payable | 47/48 | €157,765 | €153,050 | -€4,715 | -3.0% |
| Accrued charges and deferred income | 492/3 | €384 | €400 | +€15 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,575 | €3,610 | +€35 | +1.0% |
| Other operating charges | 640/8 | €2,482 | €1,943 | -€539 | -21.7% |
| Gross operating margin | 9900 | €15,819 | €18,674 | +€2,855 | +18.1% |
| Operating profit (loss) | 9901 | €9,762 | €13,122 | +€3,360 | +34.4% |
| Financial income | 75/76B | €373 | €517 | +€144 | +38.5% |
| Recurring financial income | 75 | €373 | €517 | +€144 | +38.5% |
| Financial charges | 65/66B | €2 | €2 | +€1 | +44.3% |
| Recurring financial charges | 65 | €2 | €2 | +€1 | +44.3% |
| Profit (loss) for the period before taxes | 9903 | €10,133 | €13,636 | +€3,503 | +34.6% |
| Income taxes | 67/77 | €3,656 | €4,720 | +€1,064 | +29.1% |
| Profit (loss) for the period | 9904 | €6,477 | €8,916 | +€2,439 | +37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,477 | €8,916 | +€2,439 | +37.7% |
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 17 October 2026 via checked.be.