WINE IDEA: 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.
What changed
WINE IDEA
NACE 46.170, Agents in the wholesale of food, beverages and tobacco
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€743
2024 · €3,335-€2,591
Equity
€570,929
2024 · €570,185+€743
Cash
€50,822
2024 · €49,033+€1,788
Balance sheet total
€1.3m
2024 · €1.3m-€12,641
Largest movements
Assets
- Stocks and contracts -€14,715
down €14,715 (-1.2%), from €1.2m to €1.2m
Equity and liabilities
- Current portion of long-term debt -€27,687
down €27,687 (-8.4%), from €327,687 to €300,000
- Debts after one year +€18,496
up €18,496 (+5.5%), from €335,241 to €353,737
Income statement
- Gross operating margin -€11,184
down €11,184 (-12.4%), from €90,092 to €78,908
- Financial charges -€8,245
down €8,245 (-17.9%), from €46,185 to €37,940
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.
Result 2024
€3,335
Gross operating margin
-€11,184
Staff costs
+€454
Depreciation
-€110
Other operating charges
+€96
Financial income
+€527
Financial charges
+€8,245
Taxes
-€620
Result 2025
€743
Cash bridge derived
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.
From operations
+€12,090
Investment
-€1,765
Financing
-€8,537
Cash 2024
€49,033
From operations (derived)
+€12,090
Net result for the year
+€743
Depreciation
+€186
Stocks and contracts
+€14,715
Receivables within one year
+€1,294
Deferred charges and accrued income
-€1
Trade debts
-€3,604
Tax, wage and social debts
+€295
Accrued charges and deferred income
-€1,539
Investment (derived)
-€1,765
Investment in fixed assets (net)
-€1,765
Financing
-€8,537
Debts after one year
+€18,496
Current portion of long-term debt
-€27,687
Short-term financial debts
+€655
Cash 2025
€50,822
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,316,290 | €1,303,649 | -€12,641 | -1.0% |
| Fixed assets | 21/28 | €91 | €1,670 | +€1,579 | +1730.3% |
| Tangible fixed assets | 22/27 | €91 | €1,670 | +€1,579 | +1730.3% |
| Furniture and vehicles | 24 | €91 | €1,670 | +€1,579 | +1730.3% |
| Current assets | 29/58 | €1,316,199 | €1,301,979 | -€14,220 | -1.1% |
| Stocks and contracts in progress | 3 | €1,231,521 | €1,216,806 | -€14,715 | -1.2% |
| Stocks | 30/36 | €1,231,521 | €1,216,806 | -€14,715 | -1.2% |
| Amounts receivable within one year | 40/41 | €34,482 | €33,188 | -€1,294 | -3.8% |
| Trade receivables | 40 | €24,837 | €29,163 | +€4,326 | +17.4% |
| Other amounts receivable | 41 | €9,645 | €4,025 | -€5,620 | -58.3% |
| Cash at bank and in hand | 54/58 | €49,033 | €50,822 | +€1,788 | +3.6% |
| Deferred charges and accrued income | 490/1 | €1,161 | €1,162 | +€1 | +0.1% |
| Total equity and liabilities | 10/49 | €1,316,290 | €1,303,649 | -€12,641 | -1.0% |
| Equity | 10/15 | €570,185 | €570,929 | +€743 | +0.1% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €438,718 | €438,718 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €423,718 | €423,718 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,532 | -€17,789 | +€743 | +4.0% |
| Amounts payable | 17/49 | €746,104 | €732,721 | -€13,384 | -1.8% |
| Amounts payable after more than one year | 17 | €335,241 | €353,737 | +€18,496 | +5.5% |
| Other amounts payable | 178/9 | €335,241 | €353,737 | +€18,496 | +5.5% |
| Amounts payable within one year | 42/48 | €384,619 | €354,279 | -€30,341 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €327,687 | €300,000 | -€27,687 | -8.4% |
| Financial debts | 43 | €166 | €821 | +€655 | +395.6% |
| Credit institutions | 430/8 | €166 | €821 | +€655 | +395.6% |
| Trade debts | 44 | €37,491 | €33,887 | -€3,604 | -9.6% |
| Suppliers | 440/4 | €37,491 | €33,887 | -€3,604 | -9.6% |
| Taxes, remuneration and social security | 45 | €19,276 | €19,571 | +€295 | +1.5% |
| Taxes | 450/3 | €11,269 | €12,274 | +€1,005 | +8.9% |
| Remuneration and social security | 454/9 | €8,007 | €7,297 | -€709 | -8.9% |
| Accrued charges and deferred income | 492/3 | €26,244 | €24,705 | -€1,539 | -5.9% |
| Remuneration, social security and pensions | 62 | €39,369 | €38,915 | -€454 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76 | €186 | +€110 | +144.7% |
| Other operating charges | 640/8 | €1,112 | €1,016 | -€96 | -8.7% |
| Gross operating margin | 9900 | €90,092 | €78,908 | -€11,184 | -12.4% |
| Operating profit (loss) | 9901 | €49,535 | €38,791 | -€10,743 | -21.7% |
| Financial income | 75/76B | €340 | €867 | +€527 | +155.1% |
| Recurring financial income | 75 | €340 | €867 | +€527 | +155.1% |
| Financial charges | 65/66B | €46,185 | €37,940 | -€8,245 | -17.9% |
| Recurring financial charges | 65 | €46,185 | €37,940 | -€8,245 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €3,690 | €1,718 | -€1,972 | -53.4% |
| Income taxes | 67/77 | €355 | €975 | +€620 | +174.6% |
| Profit (loss) for the period | 9904 | €3,335 | €743 | -€2,591 | -77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,335 | €743 | -€2,591 | -77.7% |
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 12 October 2026 via checked.be.