WINE CELLAR: 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 CELLAR
Largest movements
- Stocks and contracts +€73,741
up €73,741 (+74.2%), from €99,402 to €173,143
- Cash +€7,375
up €7,375 (+34.4%), from €21,412 to €28,787
mainly Other debts (+€70,000) and Net result for the year (+€12,923)
- Receivables within one year -€6,246
down €6,246 (-30.6%), from €20,438 to €14,192
of which Other amounts receivable: -€18,027
- Other debts +€70,000
up €70,000 (+68.9%), from €101,525 to €171,525
- Trade debts -€12,972
down €12,972 (-33.1%), from €39,203 to €26,230
- Reserves +€12,923
new in 2025: €12,923
- Tax, wage and social debts +€7,650
new in 2025: €7,650
- Gross operating margin +€19,466
up €19,466 (+3,146%), from €619 to €20,085
- Taxes +€6,390
new in 2025: €6,390
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 | €141,915 | €219,516 | +€77,601 | +54.7% |
| Formation expenses | 20 | €662 | - | -€662 | |
| Fixed assets | 21/28 | - | €3,393 | +€3,393 | |
| Tangible fixed assets | 22/27 | - | €2,093 | +€2,093 | |
| Other tangible fixed assets | 26 | - | €2,093 | +€2,093 | |
| Financial fixed assets | 28 | - | €1,300 | +€1,300 | |
| Current assets | 29/58 | €141,252 | €216,122 | +€74,870 | +53.0% |
| Stocks and contracts in progress | 3 | €99,402 | €173,143 | +€73,741 | +74.2% |
| Stocks | 30/36 | €99,402 | €173,143 | +€73,741 | +74.2% |
| Amounts receivable within one year | 40/41 | €20,438 | €14,192 | -€6,246 | -30.6% |
| Trade receivables | 40 | €624 | €12,405 | +€11,781 | +1,888% |
| Other amounts receivable | 41 | €19,814 | €1,787 | -€18,027 | -91.0% |
| Cash at bank and in hand | 54/58 | €21,412 | €28,787 | +€7,375 | +34.4% |
| Total equity and liabilities | 10/49 | €141,915 | €219,516 | +€77,601 | +54.7% |
| Equity | 10/15 | €1,187 | €14,110 | +€12,923 | +1,088% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | - | €12,923 | +€12,923 | |
| Distributable reserves | 133 | - | €12,923 | +€12,923 | |
| Profit (loss) carried forward | 14 | -€313 | -€313 | = | 0.0% |
| Amounts payable | 17/49 | €140,728 | €205,406 | +€64,678 | +46.0% |
| Amounts payable within one year | 42/48 | €140,728 | €205,406 | +€64,678 | +46.0% |
| Trade debts | 44 | €39,203 | €26,230 | -€12,972 | -33.1% |
| Suppliers | 440/4 | €39,203 | €26,230 | -€12,972 | -33.1% |
| Taxes, remuneration and social security | 45 | - | €7,650 | +€7,650 | |
| Taxes | 450/3 | - | €7,650 | +€7,650 | |
| Other amounts payable | 47/48 | €101,525 | €171,525 | +€70,000 | +68.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €888 | €706 | -€182 | -20.5% |
| Gross operating margin | 9900 | €619 | €20,085 | +€19,466 | +3,146% |
| Operating profit (loss) | 9901 | -€269 | €19,379 | +€19,648 | |
| Financial income | 75/76B | €0 | €1 | +€0 | +920% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +920% |
| Financial charges | 65/66B | €44 | €67 | +€23 | +52.4% |
| Recurring financial charges | 65 | €44 | €67 | +€23 | +52.4% |
| Profit (loss) for the period before taxes | 9903 | -€313 | €19,313 | +€19,626 | |
| Income taxes | 67/77 | - | €6,390 | +€6,390 | |
| Profit (loss) for the period | 9904 | -€313 | €12,923 | +€13,235 | |
| Profit (loss) for the period to be appropriated | 9905 | -€313 | €12,923 | +€13,235 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.