WINC.: what changed
Two fiscal 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.
WINC.
Largest movements
- Cash +€27,214
up €27,214 (+9.7%), from €281,872 to €309,085
mainly Net result for the year (+€56,308) and Depreciation (+€11,014)
- Tangible fixed assets -€3,701
down €3,701 (-9.3%), from €39,943 to €36,242
of which Furniture and vehicles: -€6,786
- Reserves +€45,308
up €45,308 (+19.6%), from €231,685 to €276,993
- Tax, wage and social debts -€10,345
down €10,345 (-40.2%), from €25,724 to €15,380
of which Taxes: -€8,879
- Debts after one year -€9,513
down €9,513 (-100.0%), from €9,513 to €0
- Other debts +€4,829
up €4,829 (+10.1%), from €47,914 to €52,743
- Gross operating margin +€3,006
up €3,006 (+3.3%), from €91,374 to €94,380
- Financial income +€1,852
up €1,852 (+1898.2%), from €98 to €1,949
- Taxes +€1,509
up €1,509 (+7.3%), from €20,559 to €22,068
- Other operating charges -€1,062
down €1,062 (-33.9%), from €3,133 to €2,071
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.
Cash bridge derived
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 | €339,669 | €366,205 | +€26,535 | +7.8% |
| Fixed assets | 21/28 | €39,943 | €36,242 | -€3,701 | -9.3% |
| Tangible fixed assets | 22/27 | €39,943 | €36,242 | -€3,701 | -9.3% |
| Plant, machinery and equipment | 23 | €400 | €0 | -€400 | -100.0% |
| Furniture and vehicles | 24 | €39,543 | €32,756 | -€6,786 | -17.2% |
| Other tangible fixed assets | 26 | - | €3,485 | +€3,485 | |
| Current assets | 29/58 | €299,726 | €329,963 | +€30,237 | +10.1% |
| Amounts receivable within one year | 40/41 | €17,110 | €20,570 | +€3,460 | +20.2% |
| Trade receivables | 40 | €17,109 | €20,570 | +€3,461 | +20.2% |
| Other amounts receivable | 41 | €0 | €0 | -€0 | -100.0% |
| Cash at bank and in hand | 54/58 | €281,872 | €309,085 | +€27,214 | +9.7% |
| Deferred charges and accrued income | 490/1 | €745 | €308 | -€437 | -58.7% |
| Total equity and liabilities | 10/49 | €339,669 | €366,205 | +€26,535 | +7.8% |
| Equity | 10/15 | €237,885 | €283,193 | +€45,308 | +19.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €231,685 | €276,993 | +€45,308 | +19.6% |
| Distributable reserves | 133 | €231,685 | €276,993 | +€45,308 | +19.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €101,785 | €83,012 | -€18,773 | -18.4% |
| Amounts payable after more than one year | 17 | €9,513 | €0 | -€9,513 | -100.0% |
| Financial debts | 170/4 | €9,513 | €0 | -€9,513 | -100.0% |
| Amounts payable within one year | 42/48 | €88,063 | €79,309 | -€8,754 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €10,037 | €9,513 | -€524 | -5.2% |
| Trade debts | 44 | €4,388 | €1,674 | -€2,715 | -61.9% |
| Suppliers | 440/4 | €4,388 | €1,674 | -€2,715 | -61.9% |
| Taxes, remuneration and social security | 45 | €25,724 | €15,380 | -€10,345 | -40.2% |
| Taxes | 450/3 | €21,678 | €12,800 | -€8,879 | -41.0% |
| Remuneration and social security | 454/9 | €4,046 | €2,580 | -€1,466 | -36.2% |
| Other amounts payable | 47/48 | €47,914 | €52,743 | +€4,829 | +10.1% |
| Accrued charges and deferred income | 492/3 | €4,209 | €3,703 | -€506 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,337 | €11,014 | -€323 | -2.8% |
| Other operating charges | 640/8 | €3,133 | €2,071 | -€1,062 | -33.9% |
| Gross operating margin | 9900 | €91,374 | €94,380 | +€3,006 | +3.3% |
| Operating profit (loss) | 9901 | €76,903 | €81,294 | +€4,391 | +5.7% |
| Financial income | 75/76B | €98 | €1,949 | +€1,852 | +1898.2% |
| Recurring financial income | 75 | €98 | €1,949 | +€1,852 | +1898.2% |
| Financial charges | 65/66B | €4,851 | €4,867 | +€16 | +0.3% |
| Recurring financial charges | 65 | €4,851 | €4,867 | +€16 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €72,150 | €78,376 | +€6,226 | +8.6% |
| Income taxes | 67/77 | €20,559 | €22,068 | +€1,509 | +7.3% |
| Profit (loss) for the period | 9904 | €51,591 | €56,308 | +€4,717 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €51,591 | €56,308 | +€4,717 | +9.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.