WINE SD: 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 SD
Largest movements
- Receivables within one year +€13,661
up €13,661 (+125.9%), from €10,848 to €24,509
of which Other amounts receivable: +€11,032
- Tangible fixed assets +€6,969
up €6,969 (+2941.7%), from €237 to €7,206
of which Furniture and vehicles: +€5,875
- Financial fixed assets +€2,370
new in 2025: €2,370
- Stocks and contracts -€1,669
down €1,669 (-7.0%), from €23,872 to €22,203
- Current portion of long-term debt +€45,835
new in 2025: €45,835
- Profit (loss) carried forward -€15,229
down €15,229, from €6,607 to -€8,621
- Trade debts -€14,190
down €14,190 (-64.1%), from €22,128 to €7,937
- Short-term financial debts +€3,302
new in 2025: €3,302
- Tax, wage and social debts +€1,326
up €1,326 (+33.1%), from €4,009 to €5,335
of which Taxes: +€3,326
- Gross operating margin -€22,896
down €22,896, from €10,158 to -€12,738
- Taxes -€1,858
down €1,858 (-92.5%), from €2,009 to €151
- Financial charges +€1,354
up €1,354 (+3279.3%), from €41 to €1,395
- Depreciation -€552
down €552 (-36.7%), from €1,501 to €949
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 | €35,244 | €56,288 | +€21,045 | +59.7% |
| Fixed assets | 21/28 | €237 | €9,576 | +€9,339 | +3942.1% |
| Tangible fixed assets | 22/27 | €237 | €7,206 | +€6,969 | +2941.7% |
| Land and buildings | 22 | - | €738 | +€738 | |
| Plant, machinery and equipment | 23 | - | €356 | +€356 | |
| Furniture and vehicles | 24 | €237 | €6,112 | +€5,875 | +2480.0% |
| Financial fixed assets | 28 | - | €2,370 | +€2,370 | |
| Current assets | 29/58 | €35,007 | €46,713 | +€11,706 | +33.4% |
| Stocks and contracts in progress | 3 | €23,872 | €22,203 | -€1,669 | -7.0% |
| Stocks | 30/36 | €23,872 | €22,203 | -€1,669 | -7.0% |
| Amounts receivable within one year | 40/41 | €10,848 | €24,509 | +€13,661 | +125.9% |
| Trade receivables | 40 | €6,183 | €8,812 | +€2,629 | +42.5% |
| Other amounts receivable | 41 | €4,666 | €15,697 | +€11,032 | +236.4% |
| Cash at bank and in hand | 54/58 | €286 | - | -€286 | |
| Total equity and liabilities | 10/49 | €35,244 | €56,288 | +€21,045 | +59.7% |
| Equity | 10/15 | €9,107 | -€6,121 | -€15,229 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,607 | -€8,621 | -€15,229 | |
| Amounts payable | 17/49 | €26,136 | €62,410 | +€36,273 | +138.8% |
| Amounts payable within one year | 42/48 | €26,136 | €62,410 | +€36,273 | +138.8% |
| Current portion of amounts payable after more than one year | 42 | - | €45,835 | +€45,835 | |
| Financial debts | 43 | - | €3,302 | +€3,302 | |
| Credit institutions | 430/8 | - | €3,302 | +€3,302 | |
| Trade debts | 44 | €22,128 | €7,937 | -€14,190 | -64.1% |
| Suppliers | 440/4 | €22,128 | €7,937 | -€14,190 | -64.1% |
| Taxes, remuneration and social security | 45 | €4,009 | €5,335 | +€1,326 | +33.1% |
| Taxes | 450/3 | €2,009 | €5,335 | +€3,326 | +165.6% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,501 | €949 | -€552 | -36.7% |
| Gross operating margin | 9900 | €10,158 | -€12,738 | -€22,896 | |
| Operating profit (loss) | 9901 | €8,657 | -€13,687 | -€22,344 | |
| Financial income | 75/76B | €0 | €5 | +€5 | +26400.0% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +26400.0% |
| Financial charges | 65/66B | €41 | €1,395 | +€1,354 | +3279.3% |
| Recurring financial charges | 65 | €41 | €1,395 | +€1,354 | +3279.3% |
| Profit (loss) for the period before taxes | 9903 | €8,616 | -€15,077 | -€23,693 | |
| Income taxes | 67/77 | €2,009 | €151 | -€1,858 | -92.5% |
| Profit (loss) for the period | 9904 | €6,607 | -€15,229 | -€21,836 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,607 | -€15,229 | -€21,836 |
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.