WINE-LOFT: 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-LOFT
Largest movements
- Receivables within one year -€2,038
down €2,038 (-3.7%), from €54,942 to €52,905
- Cash +€1,168
up €1,168 (+121%), from €962 to €2,129
mainly Net result for the year (+€3,513) and Receivables within one year (+€2,038)
- Tangible fixed assets +€902
up €902, from €0 to €902
- Stocks and contracts -€580
down €580 (-94.8%), from €612 to €32
- Profit (loss) carried forward +€3,513
up €3,513 (+4.4%), from -€80,640 to -€77,127
- Trade debts -€3,223
down €3,223 (-68.5%), from €4,702 to €1,479
- Other debts -€1,075
down €1,075 (-1.3%), from €82,031 to €80,956
- Gross operating margin -€104
down €104 (-2.5%), from €4,142 to €4,038
- Depreciation +€90
new in 2025: €90
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 | €56,565 | €56,048 | -€517 | -0.9% |
| Fixed assets | 21/28 | €0 | €902 | +€902 | |
| Tangible fixed assets | 22/27 | €0 | €902 | +€902 | |
| Furniture and vehicles | 24 | €0 | €902 | +€902 | |
| Current assets | 29/58 | €56,565 | €55,146 | -€1,419 | -2.5% |
| Stocks and contracts in progress | 3 | €612 | €32 | -€580 | -94.8% |
| Stocks | 30/36 | €612 | €32 | -€580 | -94.8% |
| Amounts receivable within one year | 40/41 | €54,942 | €52,905 | -€2,038 | -3.7% |
| Trade receivables | 40 | €54,942 | €52,905 | -€2,038 | -3.7% |
| Cash at bank and in hand | 54/58 | €962 | €2,129 | +€1,168 | +121% |
| Deferred charges and accrued income | 490/1 | €50 | €80 | +€31 | +62.4% |
| Total equity and liabilities | 10/49 | €56,565 | €56,048 | -€517 | -0.9% |
| Equity | 10/15 | -€30,640 | -€27,127 | +€3,513 | +11.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,640 | -€77,127 | +€3,513 | +4.4% |
| Amounts payable | 17/49 | €87,205 | €83,175 | -€4,030 | -4.6% |
| Amounts payable within one year | 42/48 | €87,205 | €83,175 | -€4,030 | -4.6% |
| Trade debts | 44 | €4,702 | €1,479 | -€3,223 | -68.5% |
| Suppliers | 440/4 | €4,702 | €1,479 | -€3,223 | -68.5% |
| Taxes, remuneration and social security | 45 | €472 | €740 | +€268 | +56.8% |
| Taxes | 450/3 | €472 | €740 | +€268 | +56.8% |
| Other amounts payable | 47/48 | €82,031 | €80,956 | -€1,075 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €90 | +€90 | |
| Other operating charges | 640/8 | €422 | €400 | -€22 | -5.2% |
| Gross operating margin | 9900 | €4,142 | €4,038 | -€104 | -2.5% |
| Operating profit (loss) | 9901 | €3,720 | €3,549 | -€171 | -4.6% |
| Financial income | 75/76B | €1 | €3 | +€2 | +291% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +291% |
| Financial charges | 65/66B | €42 | €38 | -€4 | -10.4% |
| Recurring financial charges | 65 | €42 | €38 | -€4 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €3,678 | €3,513 | -€165 | -4.5% |
| Profit (loss) for the period | 9904 | €3,678 | €3,513 | -€165 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,678 | €3,513 | -€165 | -4.5% |
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 19 October 2026 via checked.be.