Wine after Work: 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.
Wine after Work
Largest movements
- Tangible fixed assets -€10,188
down €10,188 (-28.4%), from €35,899 to €25,711
of which Furniture and vehicles: -€10,338
- Cash +€6,309
up €6,309 (+139.3%), from €4,528 to €10,838
mainly Net result for the year (+€18,494) and Depreciation (+€10,526)
- Deferred charges and accrued income +€6,181
up €6,181 (+4148.5%), from €149 to €6,330
- Stocks and contracts -€4,943
down €4,943 (-52.1%), from €9,489 to €4,546
- Receivables within one year -€3,829
down €3,829 (-63.5%), from €6,031 to €2,202
- Other debts -€33,121
down €33,121 (-47.6%), from €69,653 to €36,532
- Profit (loss) carried forward +€18,494
up €18,494 (+61.8%), from -€29,948 to -€11,454
- Accrued charges and deferred income +€3,615
up €3,615 (+1503.6%), from €240 to €3,856
- Tax, wage and social debts +€2,357
up €2,357 (+394.9%), from €597 to €2,954
- Trade debts +€2,184
up €2,184 (+393.5%), from €555 to €2,740
- Gross operating margin +€23,111
up €23,111 (+243.1%), from €9,508 to €32,619
- Financial charges +€1,647
up €1,647 (+8457.1%), from €19 to €1,666
- Financial income +€926
up €926 (+4212.5%), from €22 to €948
of which Financial income: +€942
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 | €56,097 | €49,627 | -€6,470 | -11.5% |
| Fixed assets | 21/28 | €35,899 | €25,711 | -€10,188 | -28.4% |
| Tangible fixed assets | 22/27 | €35,899 | €25,711 | -€10,188 | -28.4% |
| Plant, machinery and equipment | 23 | €381 | €530 | +€149 | +39.2% |
| Furniture and vehicles | 24 | €35,519 | €25,181 | -€10,338 | -29.1% |
| Current assets | 29/58 | €20,197 | €23,916 | +€3,719 | +18.4% |
| Stocks and contracts in progress | 3 | €9,489 | €4,546 | -€4,943 | -52.1% |
| Stocks | 30/36 | €9,489 | €4,546 | -€4,943 | -52.1% |
| Amounts receivable within one year | 40/41 | €6,031 | €2,202 | -€3,829 | -63.5% |
| Trade receivables | 40 | €6,031 | €2,202 | -€3,829 | -63.5% |
| Cash at bank and in hand | 54/58 | €4,528 | €10,838 | +€6,309 | +139.3% |
| Deferred charges and accrued income | 490/1 | €149 | €6,330 | +€6,181 | +4148.5% |
| Total equity and liabilities | 10/49 | €56,097 | €49,627 | -€6,470 | -11.5% |
| Equity | 10/15 | -€14,948 | €3,546 | +€18,494 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,948 | -€11,454 | +€18,494 | +61.8% |
| Amounts payable | 17/49 | €71,045 | €46,082 | -€24,964 | -35.1% |
| Amounts payable within one year | 42/48 | €70,805 | €42,226 | -€28,579 | -40.4% |
| Trade debts | 44 | €555 | €2,740 | +€2,184 | +393.5% |
| Suppliers | 440/4 | €555 | €2,740 | +€2,184 | +393.5% |
| Taxes, remuneration and social security | 45 | €597 | €2,954 | +€2,357 | +394.9% |
| Taxes | 450/3 | €597 | €2,954 | +€2,357 | +394.9% |
| Other amounts payable | 47/48 | €69,653 | €36,532 | -€33,121 | -47.6% |
| Accrued charges and deferred income | 492/3 | €240 | €3,856 | +€3,615 | +1503.6% |
| Remuneration, social security and pensions | 62 | €1,848 | €2,016 | +€168 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,497 | €10,526 | +€29 | +0.3% |
| Other operating charges | 640/8 | €567 | €731 | +€164 | +28.9% |
| Gross operating margin | 9900 | €9,508 | €32,619 | +€23,111 | +243.1% |
| Operating profit (loss) | 9901 | -€3,404 | €19,346 | +€22,750 | |
| Financial income | 75/76B | €22 | €948 | +€926 | +4212.5% |
| Recurring financial income | 75 | €6 | €948 | +€942 | +14787.1% |
| Non-recurring financial income | 76B | €16 | - | -€16 | |
| Financial charges | 65/66B | €19 | €1,666 | +€1,647 | +8457.1% |
| Recurring financial charges | 65 | €19 | €1,666 | +€1,647 | +8457.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,402 | €18,628 | +€22,029 | |
| Income taxes | 67/77 | €140 | €134 | -€6 | -4.4% |
| Profit (loss) for the period | 9904 | -€3,542 | €18,494 | +€22,036 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,542 | €18,494 | +€22,036 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.