WINE HOUSE: 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 HOUSE
Largest movements
- Cash -€53,380
down €53,380 (-66.2%), from €80,648 to €27,268
mainly Debts after one year (-€48,030) and Receivables within one year (-€30,980)
- Receivables within one year +€30,980
up €30,980 (+353%), from €8,768 to €39,748
of which Trade receivables: +€31,076
- Tangible fixed assets -€5,788
down €5,788 (-46.8%), from €12,377 to €6,589
of which Other tangible fixed assets: -€5,451
- Stocks and contracts -€4,082
down €4,082 (-6.3%), from €64,382 to €60,300
- Current portion of long-term debt +€50,045
up €50,045 (+1,677%), from €2,985 to €53,030
- Debts after one year -€48,030
down €48,030 (-50.0%), from €96,098 to €48,068
of which Financial debts: -€48,030
- Profit (loss) carried forward -€22,062
down €22,062, from €6,278 to -€15,784
- Trade debts -€6,237
down €6,237 (-30.2%), from €20,625 to €14,388
- Advances received -€2,508
down €2,508 (-100%), from €2,508 to €0
- Gross operating margin -€70,774
down €70,774, from €58,462 to -€12,313
- Depreciation -€5,528
down €5,528 (-48.9%), from €11,316 to €5,788
- Financial charges -€783
down €783 (-17.0%), from €4,617 to €3,834
- Other operating charges -€782
down €782 (-73.5%), from €1,063 to €281
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 | €166,334 | €135,146 | -€31,188 | -18.8% |
| Fixed assets | 21/28 | €12,377 | €6,589 | -€5,788 | -46.8% |
| Tangible fixed assets | 22/27 | €12,377 | €6,589 | -€5,788 | -46.8% |
| Plant, machinery and equipment | 23 | €337 | €0 | -€337 | -100% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €12,040 | €6,589 | -€5,451 | -45.3% |
| Current assets | 29/58 | €153,957 | €128,557 | -€25,400 | -16.5% |
| Stocks and contracts in progress | 3 | €64,382 | €60,300 | -€4,082 | -6.3% |
| Stocks | 30/36 | €64,382 | €60,300 | -€4,082 | -6.3% |
| Amounts receivable within one year | 40/41 | €8,768 | €39,748 | +€30,980 | +353% |
| Trade receivables | 40 | €8,671 | €39,748 | +€31,076 | +358% |
| Other amounts receivable | 41 | €97 | €0 | -€97 | -100% |
| Cash at bank and in hand | 54/58 | €80,648 | €27,268 | -€53,380 | -66.2% |
| Deferred charges and accrued income | 490/1 | €159 | €1,242 | +€1,082 | +679% |
| Total equity and liabilities | 10/49 | €166,334 | €135,146 | -€31,188 | -18.8% |
| Equity | 10/15 | €26,738 | €4,676 | -€22,062 | -82.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,278 | -€15,784 | -€22,062 | |
| Amounts payable | 17/49 | €139,596 | €130,470 | -€9,126 | -6.5% |
| Amounts payable after more than one year | 17 | €96,098 | €48,068 | -€48,030 | -50.0% |
| Financial debts | 170/4 | €52,098 | €4,068 | -€48,030 | -92.2% |
| Other amounts payable | 178/9 | €44,000 | €44,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €43,498 | €82,403 | +€38,904 | +89.4% |
| Current portion of amounts payable after more than one year | 42 | €2,985 | €53,030 | +€50,045 | +1,677% |
| Trade debts | 44 | €20,625 | €14,388 | -€6,237 | -30.2% |
| Suppliers | 440/4 | €20,625 | €14,388 | -€6,237 | -30.2% |
| Advances received on contracts in progress | 46 | €2,508 | €0 | -€2,508 | -100% |
| Taxes, remuneration and social security | 45 | €5,460 | €4,115 | -€1,345 | -24.6% |
| Taxes | 450/3 | €5,460 | €4,115 | -€1,345 | -24.6% |
| Other amounts payable | 47/48 | €11,919 | €10,869 | -€1,050 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,316 | €5,788 | -€5,528 | -48.9% |
| Other operating charges | 640/8 | €1,063 | €281 | -€782 | -73.5% |
| Gross operating margin | 9900 | €58,462 | -€12,313 | -€70,774 | |
| Operating profit (loss) | 9901 | €46,083 | -€18,382 | -€64,464 | |
| Financial income | 75/76B | €34 | €153 | +€119 | +348% |
| Recurring financial income | 75 | €34 | €153 | +€119 | +348% |
| Financial charges | 65/66B | €4,617 | €3,834 | -€783 | -17.0% |
| Recurring financial charges | 65 | €4,617 | €3,834 | -€783 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €41,500 | -€22,062 | -€63,562 | |
| Profit (loss) for the period | 9904 | €41,500 | -€22,062 | -€63,562 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,500 | -€22,062 | -€63,562 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.