Wijnparels: 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.
Wijnparels
Largest movements
- Receivables within one year -€3,402
down €3,402 (-83.5%), from €4,077 to €674
- Stocks and contracts -€2,934
down €2,934 (-47.9%), from €6,120 to €3,186
- Cash +€1,360
up €1,360 (+40.6%), from €3,350 to €4,710
mainly Receivables within one year (+€3,402) and Stocks and contracts (+€2,934)
- Intangible fixed assets -€170
down €170 (-11.3%), from €1,508 to €1,338
- Other debts -€3,640
down €3,640 (-68.9%), from €5,280 to €1,640
- Profit (loss) carried forward -€706
down €706 (-47.0%), from -€1,503 to -€2,209
- Tax, wage and social debts -€615
down €615 (-49.1%), from €1,252 to €638
- Accrued charges and deferred income -€300
down €300 (-20.0%), from €1,500 to €1,200
- Depreciation -€2,925
down €2,925 (-94.5%), from €3,095 to €170
- Gross operating margin -€1,953
down €1,953 (-96.4%), from €2,026 to €73
- Other operating charges +€121
up €121 (+31.4%), from €384 to €505
- Financial charges +€57
up €57 (+114.7%), from €50 to €107
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,054 | €9,908 | -€5,146 | -34.2% |
| Fixed assets | 21/28 | €1,508 | €1,338 | -€170 | -11.3% |
| Intangible fixed assets | 21 | €1,508 | €1,338 | -€170 | -11.3% |
| Current assets | 29/58 | €13,546 | €8,570 | -€4,976 | -36.7% |
| Stocks and contracts in progress | 3 | €6,120 | €3,186 | -€2,934 | -47.9% |
| Stocks | 30/36 | €6,120 | €3,186 | -€2,934 | -47.9% |
| Amounts receivable within one year | 40/41 | €4,077 | €674 | -€3,402 | -83.5% |
| Trade receivables | 40 | €4,077 | €674 | -€3,402 | -83.5% |
| Cash at bank and in hand | 54/58 | €3,350 | €4,710 | +€1,360 | +40.6% |
| Total equity and liabilities | 10/49 | €15,054 | €9,908 | -€5,146 | -34.2% |
| Equity | 10/15 | €2,497 | €1,791 | -€706 | -28.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,503 | -€2,209 | -€706 | -47.0% |
| Amounts payable | 17/49 | €12,557 | €8,117 | -€4,440 | -35.4% |
| Amounts payable within one year | 42/48 | €11,057 | €6,917 | -€4,140 | -37.4% |
| Trade debts | 44 | €4,525 | €4,639 | +€115 | +2.5% |
| Suppliers | 440/4 | €4,525 | €4,639 | +€115 | +2.5% |
| Taxes, remuneration and social security | 45 | €1,252 | €638 | -€615 | -49.1% |
| Taxes | 450/3 | €1,252 | €638 | -€615 | -49.1% |
| Other amounts payable | 47/48 | €5,280 | €1,640 | -€3,640 | -68.9% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,200 | -€300 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,095 | €170 | -€2,925 | -94.5% |
| Other operating charges | 640/8 | €384 | €505 | +€121 | +31.4% |
| Gross operating margin | 9900 | €2,026 | €73 | -€1,953 | -96.4% |
| Operating profit (loss) | 9901 | -€1,453 | -€603 | +€851 | +58.5% |
| Financial income | 75/76B | €0 | €3 | +€3 | +1003.7% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +1003.7% |
| Financial charges | 65/66B | €50 | €107 | +€57 | +114.7% |
| Recurring financial charges | 65 | €50 | €107 | +€57 | +114.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,503 | -€706 | +€797 | +53.0% |
| Profit (loss) for the period | 9904 | -€1,503 | -€706 | +€797 | +53.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,503 | -€706 | +€797 | +53.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.