WINE CONSULT: 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 CONSULT
Largest movements
- Receivables within one year +€12,671
up €12,671 (+62,851%), from €20 to €12,691
of which Trade receivables: +€12,691
- Tangible fixed assets -€10,370
down €10,370 (-18.2%), from €57,050 to €46,680
of which Land and buildings: -€10,370
- Deferred charges and accrued income -€1,001
down €1,001 (-50.8%), from €1,968 to €968
- Other debts +€20,754
up €20,754 (+89.8%), from €23,102 to €43,856
- Trade debts -€9,095
down €9,095 (-92.9%), from €9,792 to €697
- Profit (loss) carried forward -€7,808
down €7,808 (-23.5%), from -€33,170 to -€40,978
- Tax, wage and social debts -€4,465
down €4,465 (-54.4%), from €8,208 to €3,743
of which Taxes: -€4,465
- Accrued charges and deferred income +€1,750
up €1,750, from €0 to €1,750
- Gross operating margin +€23,276
up €23,276, from -€14,842 to €8,433
- Other operating charges -€1,469
down €1,469 (-40.6%), from €3,619 to €2,150
- Staff costs -€365
no longer reported in 2025 (was €365)
- Financial charges -€220
down €220 (-6.0%), from €3,692 to €3,472
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 | €60,121 | €61,257 | +€1,136 | +1.9% |
| Fixed assets | 21/28 | €57,050 | €46,680 | -€10,370 | -18.2% |
| Tangible fixed assets | 22/27 | €57,050 | €46,680 | -€10,370 | -18.2% |
| Land and buildings | 22 | €57,050 | €46,680 | -€10,370 | -18.2% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €3,072 | €14,578 | +€11,506 | +375% |
| Amounts receivable within one year | 40/41 | €20 | €12,691 | +€12,671 | +62,851% |
| Trade receivables | 40 | €0 | €12,691 | +€12,691 | |
| Other amounts receivable | 41 | €20 | €0 | -€20 | -100% |
| Cash at bank and in hand | 54/58 | €1,083 | €919 | -€164 | -15.1% |
| Deferred charges and accrued income | 490/1 | €1,968 | €968 | -€1,001 | -50.8% |
| Total equity and liabilities | 10/49 | €60,121 | €61,257 | +€1,136 | +1.9% |
| Equity | 10/15 | €19,019 | €11,212 | -€7,808 | -41.1% |
| Contributions | 10/11 | €14,255 | €14,255 | = | 0.0% |
| Contributions outside capital | 11 | €14,255 | - | -€14,255 | |
| Share premium | 1100/10 | €12,255 | - | -€12,255 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Reserves | 13 | €37,934 | €37,934 | = | 0.0% |
| Non-distributable reserves | 130/1 | €37,934 | €37,934 | = | 0.0% |
| Reserves not available under the articles | 1311 | €37,934 | €37,934 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,170 | -€40,978 | -€7,808 | -23.5% |
| Amounts payable | 17/49 | €41,102 | €50,046 | +€8,944 | +21.8% |
| Amounts payable within one year | 42/48 | €41,102 | €48,296 | +€7,194 | +17.5% |
| Trade debts | 44 | €9,792 | €697 | -€9,095 | -92.9% |
| Suppliers | 440/4 | €9,792 | €697 | -€9,095 | -92.9% |
| Taxes, remuneration and social security | 45 | €8,208 | €3,743 | -€4,465 | -54.4% |
| Taxes | 450/3 | €8,208 | €3,743 | -€4,465 | -54.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €23,102 | €43,856 | +€20,754 | +89.8% |
| Accrued charges and deferred income | 492/3 | €0 | €1,750 | +€1,750 | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €365 | - | -€365 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,370 | €10,370 | = | 0.0% |
| Other operating charges | 640/8 | €3,619 | €2,150 | -€1,469 | -40.6% |
| Gross operating margin | 9900 | -€14,842 | €8,433 | +€23,276 | |
| Operating profit (loss) | 9901 | -€29,197 | -€4,086 | +€25,110 | +86.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,692 | €3,472 | -€220 | -6.0% |
| Recurring financial charges | 65 | €3,692 | €3,472 | -€220 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€32,888 | -€7,558 | +€25,331 | +77.0% |
| Income taxes | 67/77 | €282 | €250 | -€32 | -11.3% |
| Profit (loss) for the period | 9904 | -€33,170 | -€7,808 | +€25,362 | +76.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,170 | -€7,808 | +€25,362 | +76.5% |
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 24 October 2026 via checked.be.