Wine And Joy: 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.
Wine And Joy
Largest movements
- Receivables within one year -€35,473
down €35,473 (-87.9%), from €40,359 to €4,886
of which Trade receivables: -€36,200
- Tangible fixed assets -€5,888
down €5,888 (-34.4%), from €17,113 to €11,226
of which Furniture and vehicles: -€5,888
- Profit (loss) carried forward -€17,071
down €17,071, from €2,624 to -€14,446
- Other debts -€13,649
down €13,649 (-96.7%), from €14,117 to €469
- Debts after one year -€8,989
down €8,989 (-92.2%), from €9,755 to €766
- Tax, wage and social debts -€1,623
no longer reported in 2026 (was €1,623)
- Trade debts -€627
down €627 (-65.2%), from €961 to €335
- Gross operating margin -€37,084
down €37,084, from €28,144 to -€8,940
- Taxes -€993
down €993 (-100.0%), from €993 to €0
- Depreciation -€632
down €632 (-9.7%), from €6,520 to €5,888
- Financial charges -€427
down €427 (-35.5%), from €1,203 to €777
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,714 | €16,112 | -€41,602 | -72.1% |
| Fixed assets | 21/28 | €17,113 | €11,226 | -€5,888 | -34.4% |
| Tangible fixed assets | 22/27 | €17,113 | €11,226 | -€5,888 | -34.4% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €17,113 | €11,226 | -€5,888 | -34.4% |
| Current assets | 29/58 | €40,601 | €4,887 | -€35,714 | -88.0% |
| Amounts receivable within one year | 40/41 | €40,359 | €4,886 | -€35,473 | -87.9% |
| Trade receivables | 40 | €40,316 | €4,116 | -€36,200 | -89.8% |
| Other amounts receivable | 41 | €43 | €770 | +€727 | +1,693% |
| Cash at bank and in hand | 54/58 | €242 | €0 | -€241 | -99.8% |
| Total equity and liabilities | 10/49 | €57,714 | €16,112 | -€41,602 | -72.1% |
| Equity | 10/15 | €22,624 | €5,554 | -€17,071 | -75.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,624 | -€14,446 | -€17,071 | |
| Amounts payable | 17/49 | €35,090 | €10,558 | -€24,531 | -69.9% |
| Amounts payable after more than one year | 17 | €9,755 | €766 | -€8,989 | -92.2% |
| Financial debts | 170/4 | €9,755 | €766 | -€8,989 | -92.2% |
| Amounts payable within one year | 42/48 | €25,335 | €9,793 | -€15,542 | -61.3% |
| Current portion of amounts payable after more than one year | 42 | €8,633 | €8,989 | +€357 | +4.1% |
| Trade debts | 44 | €961 | €335 | -€627 | -65.2% |
| Suppliers | 440/4 | €961 | €335 | -€627 | -65.2% |
| Taxes, remuneration and social security | 45 | €1,623 | - | -€1,623 | |
| Taxes | 450/3 | €1,623 | - | -€1,623 | |
| Other amounts payable | 47/48 | €14,117 | €469 | -€13,649 | -96.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,520 | €5,888 | -€632 | -9.7% |
| Other operating charges | 640/8 | €1,694 | €1,466 | -€228 | -13.5% |
| Gross operating margin | 9900 | €28,144 | -€8,940 | -€37,084 | |
| Operating profit (loss) | 9901 | €19,930 | -€16,294 | -€36,224 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,203 | €777 | -€427 | -35.5% |
| Recurring financial charges | 65 | €1,203 | €777 | -€427 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €18,727 | -€17,071 | -€35,797 | |
| Income taxes | 67/77 | €993 | €0 | -€993 | -100.0% |
| Profit (loss) for the period | 9904 | €17,734 | -€17,071 | -€34,804 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,734 | -€17,071 | -€34,804 |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.