Wine & Dine: 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 & Dine
Largest movements
- Cash -€24,473
down €24,473 (-55.6%), from €44,056 to €19,582
mainly Investment in fixed assets (net) (-€36,024) and Current portion of long-term debt (-€17,389)
- Tangible fixed assets +€15,053
up €15,053 (+6.3%), from €237,261 to €252,314
of which Land and buildings: +€17,558
- Current portion of long-term debt -€17,389
down €17,389 (-52.2%), from €33,337 to €15,948
- Reserves +€7,712
up €7,712 (+19.4%), from €39,783 to €47,496
- Trade debts -€5,891
down €5,891 (-35.1%), from €16,773 to €10,882
- Gross operating margin -€5,410
down €5,410 (-5.1%), from €105,852 to €100,442
- Staff costs -€3,703
down €3,703 (-6.5%), from €57,092 to €53,389
- Other operating charges +€3,356
up €3,356 (+92.6%), from €3,626 to €6,982
- Financial income -€1,193
down €1,193 (-79.8%), from €1,495 to €302
- Taxes -€1,078
down €1,078 (-16.7%), from €6,465 to €5,387
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 | €294,261 | €282,498 | -€11,763 | -4.0% |
| Fixed assets | 21/28 | €237,636 | €252,464 | +€14,828 | +6.2% |
| Tangible fixed assets | 22/27 | €237,261 | €252,314 | +€15,053 | +6.3% |
| Land and buildings | 22 | €229,647 | €247,205 | +€17,558 | +7.6% |
| Plant, machinery and equipment | 23 | €5,092 | €3,343 | -€1,749 | -34.3% |
| Furniture and vehicles | 24 | €2,522 | €1,765 | -€756 | -30.0% |
| Financial fixed assets | 28 | €375 | €150 | -€225 | -60.0% |
| Current assets | 29/58 | €56,625 | €30,034 | -€26,591 | -47.0% |
| Stocks and contracts in progress | 3 | €8,362 | €7,478 | -€884 | -10.6% |
| Stocks | 30/36 | €8,362 | €7,478 | -€884 | -10.6% |
| Amounts receivable within one year | 40/41 | €2,350 | €1,593 | -€757 | -32.2% |
| Other amounts receivable | 41 | €2,350 | €1,593 | -€757 | -32.2% |
| Cash at bank and in hand | 54/58 | €44,056 | €19,582 | -€24,473 | -55.6% |
| Deferred charges and accrued income | 490/1 | €1,857 | €1,380 | -€477 | -25.7% |
| Total equity and liabilities | 10/49 | €294,261 | €282,498 | -€11,763 | -4.0% |
| Equity | 10/15 | €193,783 | €201,496 | +€7,712 | +4.0% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Revaluation surpluses | 12 | €79,000 | €79,000 | = | 0.0% |
| Reserves | 13 | €39,783 | €47,496 | +€7,712 | +19.4% |
| Distributable reserves | 133 | €39,783 | €47,496 | +€7,712 | +19.4% |
| Amounts payable | 17/49 | €100,478 | €81,003 | -€19,475 | -19.4% |
| Amounts payable after more than one year | 17 | €31,691 | €34,219 | +€2,528 | +8.0% |
| Financial debts | 170/4 | €31,691 | €34,219 | +€2,528 | +8.0% |
| Amounts payable within one year | 42/48 | €66,681 | €44,149 | -€22,532 | -33.8% |
| Current portion of amounts payable after more than one year | 42 | €33,337 | €15,948 | -€17,389 | -52.2% |
| Trade debts | 44 | €16,773 | €10,882 | -€5,891 | -35.1% |
| Suppliers | 440/4 | €16,773 | €10,882 | -€5,891 | -35.1% |
| Taxes, remuneration and social security | 45 | €11,089 | €13,414 | +€2,325 | +21.0% |
| Taxes | 450/3 | €8,110 | €12,473 | +€4,363 | +53.8% |
| Remuneration and social security | 454/9 | €2,979 | €941 | -€2,038 | -68.4% |
| Other amounts payable | 47/48 | €5,481 | €3,904 | -€1,577 | -28.8% |
| Accrued charges and deferred income | 492/3 | €2,106 | €2,635 | +€529 | +25.1% |
| Remuneration, social security and pensions | 62 | €57,092 | €53,389 | -€3,703 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,576 | €21,196 | +€619 | +3.0% |
| Other operating charges | 640/8 | €3,626 | €6,982 | +€3,356 | +92.6% |
| Gross operating margin | 9900 | €105,852 | €100,442 | -€5,410 | -5.1% |
| Operating profit (loss) | 9901 | €24,558 | €18,876 | -€5,682 | -23.1% |
| Financial income | 75/76B | €1,495 | €302 | -€1,193 | -79.8% |
| Recurring financial income | 75 | €1,495 | €302 | -€1,193 | -79.8% |
| Financial charges | 65/66B | €5,211 | €4,412 | -€799 | -15.3% |
| Recurring financial charges | 65 | €5,211 | €4,412 | -€799 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €20,842 | €14,766 | -€6,076 | -29.2% |
| Income taxes | 67/77 | €6,465 | €5,387 | -€1,078 | -16.7% |
| Profit (loss) for the period | 9904 | €14,377 | €9,378 | -€4,999 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,377 | €9,378 | -€4,999 | -34.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.