WINE & WINERIES: 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 & WINERIES
Largest movements
- Cash -€43,134
down €43,134 (-67.7%), from €63,729 to €20,595
mainly Trade debts (-€17,788) and Tax, wage and social debts (-€14,696)
- Receivables within one year -€6,468
down €6,468 (-86.0%), from €7,517 to €1,050
- Stocks and contracts +€3,766
up €3,766 (+20.7%), from €18,231 to €21,996
- Trade debts -€17,788
down €17,788 (-66.1%), from €26,921 to €9,132
- Tax, wage and social debts -€14,696
down €14,696 (-60.3%), from €24,354 to €9,658
- Profit (loss) carried forward -€11,351
down €11,351 (-40.7%), from €27,884 to €16,533
- Other debts -€2,000
down €2,000 (-32.4%), from €6,173 to €4,173
- Gross operating margin -€44,867
down €44,867 (-70.8%), from €63,385 to €18,518
- Other operating charges -€9,057
down €9,057 (-25.3%), from €35,761 to €26,704
- Taxes -€5,572
no longer reported in 2025 (was €5,572)
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 | €91,582 | €45,746 | -€45,836 | -50.0% |
| Fixed assets | 21/28 | €2,105 | €2,105 | = | 0.0% |
| Financial fixed assets | 28 | €2,105 | €2,105 | = | 0.0% |
| Current assets | 29/58 | €89,477 | €43,641 | -€45,836 | -51.2% |
| Stocks and contracts in progress | 3 | €18,231 | €21,996 | +€3,766 | +20.7% |
| Stocks | 30/36 | €18,231 | €21,996 | +€3,766 | +20.7% |
| Amounts receivable within one year | 40/41 | €7,517 | €1,050 | -€6,468 | -86.0% |
| Trade receivables | 40 | €7,517 | €1,050 | -€6,468 | -86.0% |
| Cash at bank and in hand | 54/58 | €63,729 | €20,595 | -€43,134 | -67.7% |
| Total equity and liabilities | 10/49 | €91,582 | €45,746 | -€45,836 | -50.0% |
| Equity | 10/15 | €34,134 | €22,783 | -€11,351 | -33.3% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,884 | €16,533 | -€11,351 | -40.7% |
| Amounts payable | 17/49 | €57,448 | €22,963 | -€34,485 | -60.0% |
| Amounts payable within one year | 42/48 | €57,448 | €22,963 | -€34,485 | -60.0% |
| Trade debts | 44 | €26,921 | €9,132 | -€17,788 | -66.1% |
| Suppliers | 440/4 | €26,921 | €9,132 | -€17,788 | -66.1% |
| Taxes, remuneration and social security | 45 | €24,354 | €9,658 | -€14,696 | -60.3% |
| Taxes | 450/3 | €24,354 | €9,658 | -€14,696 | -60.3% |
| Other amounts payable | 47/48 | €6,173 | €4,173 | -€2,000 | -32.4% |
| Other operating charges | 640/8 | €35,761 | €26,704 | -€9,057 | -25.3% |
| Non-recurring operating charges | 66A | - | €3,078 | +€3,078 | |
| Gross operating margin | 9900 | €63,385 | €18,518 | -€44,867 | -70.8% |
| Operating profit (loss) | 9901 | €27,623 | -€11,264 | -€38,887 | |
| Financial income | 75/76B | - | €51 | +€51 | |
| Recurring financial income | 75 | - | €51 | +€51 | |
| Financial charges | 65/66B | €152 | €138 | -€14 | -9.1% |
| Recurring financial charges | 65 | €152 | €138 | -€14 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €27,471 | -€11,351 | -€38,823 | |
| Income taxes | 67/77 | €5,572 | - | -€5,572 | |
| Profit (loss) for the period | 9904 | €21,900 | -€11,351 | -€33,251 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,900 | -€11,351 | -€33,251 |
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.