WINE SELECTOR: 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 SELECTOR
Largest movements
- Cash +€324,827
up €324,827 (+416%), from €78,141 to €402,968
mainly Net result for the year (+€541,704) and Tax, wage and social debts (+€79,179)
- Reserves +€541,704
up €541,704 (+44.2%), from €1.2m to €1.8m
of which Distributable reserves: +€541,704
- Debts after one year -€142,807
down €142,807 (-24.5%), from €582,780 to €439,973
- Other debts -€129,749
down €129,749 (-37.6%), from €344,906 to €215,157
- Tax, wage and social debts +€79,179
up €79,179 (+219%), from €36,102 to €115,281
- Gross operating margin +€226,794
up €226,794 (+37.3%), from €607,310 to €834,105
- Taxes +€113,072
up €113,072 (+79.5%), from €142,293 to €255,364
- Other operating charges -€12,340
down €12,340 (-90.7%), from €13,599 to €1,259
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 | €2,381,565 | €2,730,888 | +€349,323 | +14.7% |
| Fixed assets | 21/28 | €2,103,916 | €2,108,153 | +€4,237 | +0.2% |
| Tangible fixed assets | 22/27 | €3,916 | €8,153 | +€4,237 | +108% |
| Land and buildings | 22 | €1,119 | €721 | -€398 | -35.6% |
| Plant, machinery and equipment | 23 | €186 | €0 | -€186 | -100% |
| Other tangible fixed assets | 26 | €2,611 | €7,432 | +€4,822 | +185% |
| Financial fixed assets | 28 | €2,100,000 | €2,100,000 | = | 0.0% |
| Current assets | 29/58 | €277,648 | €622,734 | +€345,086 | +124% |
| Amounts receivable within one year | 40/41 | €198,428 | €218,687 | +€20,259 | +10.2% |
| Trade receivables | 40 | €48,428 | €43,687 | -€4,741 | -9.8% |
| Other amounts receivable | 41 | €150,000 | €175,000 | +€25,000 | +16.7% |
| Cash at bank and in hand | 54/58 | €78,141 | €402,968 | +€324,827 | +416% |
| Deferred charges and accrued income | 490/1 | €1,079 | €1,079 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,381,565 | €2,730,888 | +€349,323 | +14.7% |
| Equity | 10/15 | €1,238,714 | €1,780,418 | +€541,704 | +43.7% |
| Contributions | 10/11 | €13,500 | €13,500 | = | 0.0% |
| Reserves | 13 | €1,225,214 | €1,766,918 | +€541,704 | +44.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,225,214 | €1,766,918 | +€541,704 | +44.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,142,851 | €950,470 | -€192,381 | -16.8% |
| Amounts payable after more than one year | 17 | €582,780 | €439,973 | -€142,807 | -24.5% |
| Financial debts | 170/4 | €582,780 | €439,973 | -€142,807 | -24.5% |
| Amounts payable within one year | 42/48 | €559,953 | €510,497 | -€49,456 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €140,924 | €142,807 | +€1,883 | +1.3% |
| Financial debts | 43 | €32,945 | €32,887 | -€58 | -0.2% |
| Credit institutions | 430/8 | €32,945 | €32,887 | -€58 | -0.2% |
| Trade debts | 44 | €5,075 | €4,365 | -€711 | -14.0% |
| Suppliers | 440/4 | €5,075 | €4,365 | -€711 | -14.0% |
| Taxes, remuneration and social security | 45 | €36,102 | €115,281 | +€79,179 | +219% |
| Taxes | 450/3 | €36,102 | €115,281 | +€79,179 | +219% |
| Other amounts payable | 47/48 | €344,906 | €215,157 | -€129,749 | -37.6% |
| Accrued charges and deferred income | 492/3 | €118 | €0 | -€118 | -100% |
| Non-recurring operating income | 76A | €5,500 | €0 | -€5,500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,205 | €1,448 | +€243 | +20.2% |
| Other operating charges | 640/8 | €13,599 | €1,259 | -€12,340 | -90.7% |
| Gross operating margin | 9900 | €607,310 | €834,105 | +€226,794 | +37.3% |
| Operating profit (loss) | 9901 | €592,506 | €831,397 | +€238,891 | +40.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €40,684 | €34,329 | -€6,355 | -15.6% |
| Recurring financial charges | 65 | €40,684 | €34,329 | -€6,355 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €551,822 | €797,068 | +€245,246 | +44.4% |
| Income taxes | 67/77 | €142,293 | €255,364 | +€113,072 | +79.5% |
| Profit (loss) for the period | 9904 | €409,530 | €541,704 | +€132,174 | +32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €409,530 | €541,704 | +€132,174 | +32.3% |
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 14 October 2026 via checked.be.