WINE QUEST: what changed
Two fiscal 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 QUEST
Largest movements
- Receivables within one year +€50,230
up €50,230 (+92.3%), from €54,444 to €104,673
of which Other amounts receivable: +€54,096
- Cash -€46,650
down €46,650 (-70.0%), from €66,611 to €19,960
mainly Receivables within one year (-€50,230) and Stocks and contracts (-€43,397)
- Stocks and contracts +€43,397
up €43,397 (+68.4%), from €63,422 to €106,819
- Tangible fixed assets -€14,611
down €14,611 (-28.6%), from €51,137 to €36,527
- Reserves +€24,449
up €24,449 (+16.4%), from €149,141 to €173,590
- Current portion of long-term debt +€10,471
up €10,471 (+45.3%), from €23,139 to €33,610
- Trade debts -€4,611
down €4,611 (-59.4%), from €7,759 to €3,148
- Gross operating margin -€16,884
down €16,884 (-21.2%), from €79,544 to €62,660
- Taxes -€3,886
down €3,886 (-17.1%), from €22,752 to €18,867
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €235,613 | €267,979 | +€32,366 | +13.7% |
| Fixed assets | 21/28 | €51,137 | €36,527 | -€14,611 | -28.6% |
| Tangible fixed assets | 22/27 | €51,137 | €36,527 | -€14,611 | -28.6% |
| Furniture and vehicles | 24 | €51,137 | €36,527 | -€14,611 | -28.6% |
| Current assets | 29/58 | €184,476 | €231,453 | +€46,977 | +25.5% |
| Stocks and contracts in progress | 3 | €63,422 | €106,819 | +€43,397 | +68.4% |
| Stocks | 30/36 | €63,422 | €106,819 | +€43,397 | +68.4% |
| Amounts receivable within one year | 40/41 | €54,444 | €104,673 | +€50,230 | +92.3% |
| Trade receivables | 40 | €23,553 | €19,687 | -€3,866 | -16.4% |
| Other amounts receivable | 41 | €30,890 | €84,986 | +€54,096 | +175.1% |
| Cash at bank and in hand | 54/58 | €66,611 | €19,960 | -€46,650 | -70.0% |
| Total equity and liabilities | 10/49 | €235,613 | €267,979 | +€32,366 | +13.7% |
| Equity | 10/15 | €157,201 | €181,650 | +€24,449 | +15.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Capital | 10 | €8,060 | €8,060 | = | 0.0% |
| Issued capital | 100 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €149,141 | €173,590 | +€24,449 | +16.4% |
| Distributable reserves | 133 | €149,141 | €173,590 | +€24,449 | +16.4% |
| Amounts payable | 17/49 | €78,413 | €86,330 | +€7,917 | +10.1% |
| Amounts payable after more than one year | 17 | €26,048 | €25,932 | -€116 | -0.4% |
| Financial debts | 170/4 | €26,048 | €25,932 | -€116 | -0.4% |
| Amounts payable within one year | 42/48 | €52,365 | €60,398 | +€8,033 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €23,139 | €33,610 | +€10,471 | +45.3% |
| Trade debts | 44 | €7,759 | €3,148 | -€4,611 | -59.4% |
| Suppliers | 440/4 | €7,759 | €3,148 | -€4,611 | -59.4% |
| Advances received on contracts in progress | 46 | - | €928 | +€928 | |
| Taxes, remuneration and social security | 45 | €21,467 | €22,712 | +€1,245 | +5.8% |
| Taxes | 450/3 | €21,467 | €22,712 | +€1,245 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,286 | €14,611 | -€676 | -4.4% |
| Other operating charges | 640/8 | €2,345 | €2,175 | -€170 | -7.3% |
| Gross operating margin | 9900 | €79,544 | €62,660 | -€16,884 | -21.2% |
| Operating profit (loss) | 9901 | €61,913 | €45,875 | -€16,038 | -25.9% |
| Financial income | 75/76B | - | €164 | +€164 | |
| Recurring financial income | 75 | - | €164 | +€164 | |
| Financial charges | 65/66B | €2,828 | €2,723 | -€105 | -3.7% |
| Recurring financial charges | 65 | €2,828 | €2,723 | -€105 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €59,084 | €43,316 | -€15,769 | -26.7% |
| Income taxes | 67/77 | €22,752 | €18,867 | -€3,886 | -17.1% |
| Profit (loss) for the period | 9904 | €36,332 | €24,449 | -€11,883 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,332 | €24,449 | -€11,883 | -32.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.