Wine Dépot: 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 Dépot
Largest movements
- Tangible fixed assets +€53,671
up €53,671 (+1,807%), from €2,970 to €56,641
of which Assets under construction and advance payments: +€30,111
- Receivables within one year -€29,352
down €29,352 (-69.7%), from €42,119 to €12,766
of which Trade receivables: -€31,511
- Cash +€9,223
up €9,223 (+49.8%), from €18,534 to €27,758
mainly Receivables within one year (+€29,352) and Trade debts (+€24,219)
- Stocks and contracts -€6,329
down €6,329 (-100%), from €6,329 to €0
- Trade debts +€24,219
up €24,219 (+46.6%), from €51,976 to €76,195
- Profit (loss) carried forward +€6,090
up €6,090 (+77.3%), from €7,881 to €13,971
- Accrued charges and deferred income -€2,234
down €2,234 (-71.3%), from €3,133 to €899
- Tax, wage and social debts -€2,174
down €2,174 (-67.4%), from €3,226 to €1,051
- Gross operating margin -€8,912
down €8,912 (-47.0%), from €18,970 to €10,059
- Other operating charges -€1,577
down €1,577 (-79.8%), from €1,976 to €399
- Financial charges +€908
up €908 (+559%), from €162 to €1,070
- Taxes -€837
down €837 (-44.3%), from €1,888 to €1,051
- Depreciation +€237
up €237 (+19.6%), from €1,211 to €1,448
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 | €72,063 | €98,748 | +€26,685 | +37.0% |
| Fixed assets | 21/28 | €5,081 | €58,225 | +€53,143 | +1,046% |
| Intangible fixed assets | 21 | €2,112 | €1,584 | -€528 | -25.0% |
| Tangible fixed assets | 22/27 | €2,970 | €56,641 | +€53,671 | +1,807% |
| Plant, machinery and equipment | 23 | €2,970 | €2,231 | -€739 | -24.9% |
| Other tangible fixed assets | 26 | - | €24,299 | +€24,299 | |
| Assets under construction and advance payments | 27 | - | €30,111 | +€30,111 | |
| Current assets | 29/58 | €66,982 | €40,524 | -€26,458 | -39.5% |
| Stocks and contracts in progress | 3 | €6,329 | €0 | -€6,329 | -100% |
| Stocks | 30/36 | €6,329 | €0 | -€6,329 | -100% |
| Amounts receivable within one year | 40/41 | €42,119 | €12,766 | -€29,352 | -69.7% |
| Trade receivables | 40 | €42,119 | €10,608 | -€31,511 | -74.8% |
| Other amounts receivable | 41 | - | €2,158 | +€2,158 | |
| Cash at bank and in hand | 54/58 | €18,534 | €27,758 | +€9,223 | +49.8% |
| Total equity and liabilities | 10/49 | €72,063 | €98,748 | +€26,685 | +37.0% |
| Equity | 10/15 | €12,381 | €18,471 | +€6,090 | +49.2% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,881 | €13,971 | +€6,090 | +77.3% |
| Amounts payable | 17/49 | €59,682 | €80,278 | +€20,596 | +34.5% |
| Amounts payable within one year | 42/48 | €56,549 | €79,379 | +€22,829 | +40.4% |
| Financial debts | 43 | - | €750 | +€750 | |
| Credit institutions | 430/8 | - | €750 | +€750 | |
| Trade debts | 44 | €51,976 | €76,195 | +€24,219 | +46.6% |
| Suppliers | 440/4 | €51,976 | €76,195 | +€24,219 | +46.6% |
| Taxes, remuneration and social security | 45 | €3,226 | €1,051 | -€2,174 | -67.4% |
| Taxes | 450/3 | €3,226 | €1,051 | -€2,174 | -67.4% |
| Other amounts payable | 47/48 | €1,347 | €1,382 | +€35 | +2.6% |
| Accrued charges and deferred income | 492/3 | €3,133 | €899 | -€2,234 | -71.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,211 | €1,448 | +€237 | +19.6% |
| Other operating charges | 640/8 | €1,976 | €399 | -€1,577 | -79.8% |
| Gross operating margin | 9900 | €18,970 | €10,059 | -€8,912 | -47.0% |
| Operating profit (loss) | 9901 | €15,783 | €8,211 | -€7,572 | -48.0% |
| Financial charges | 65/66B | €162 | €1,070 | +€908 | +559% |
| Recurring financial charges | 65 | €162 | €1,070 | +€908 | +559% |
| Profit (loss) for the period before taxes | 9903 | €15,621 | €7,141 | -€8,480 | -54.3% |
| Income taxes | 67/77 | €1,888 | €1,051 | -€837 | -44.3% |
| Profit (loss) for the period | 9904 | €13,733 | €6,090 | -€7,643 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,733 | €6,090 | -€7,643 | -55.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.