WineBoxers: 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.
WineBoxers
Largest movements
- Receivables within one year -€14,446
down €14,446 (-32.1%), from €45,041 to €30,595
of which Trade receivables: -€14,440
- Cash -€9,184
down €9,184 (-46.0%), from €19,947 to €10,763
mainly Trade debts (-€13,481) and Debts after one year (-€11,779)
- Stocks and contracts +€6,950
up €6,950 (+4.4%), from €158,050 to €165,000
- Current investments -€5,181
down €5,181 (-63.1%), from €8,206 to €3,025
- Tangible fixed assets -€3,139
down €3,139 (-29.7%), from €10,563 to €7,424
of which Furniture and vehicles: -€2,936
- Trade debts -€13,481
down €13,481 (-23.0%), from €58,657 to €45,176
- Profit (loss) carried forward +€12,741
up €12,741 (+19.4%), from -€65,683 to -€52,941
- Debts after one year -€11,779
down €11,779 (-60.5%), from €19,472 to €7,693
of which Financial debts: -€14,639
- Tax, wage and social debts -€8,501
down €8,501 (-72.9%), from €11,658 to €3,157
of which Taxes: -€8,501
- Current portion of long-term debt -€4,458
down €4,458 (-23.3%), from €19,097 to €14,639
- Financial charges -€3,592
down €3,592 (-33.4%), from €10,769 to €7,177
- Other operating charges +€3,038
up €3,038 (+12.1%), from €25,180 to €28,217
- Gross operating margin -€2,603
down €2,603 (-4.8%), from €53,857 to €51,254
- Depreciation -€1,119
down €1,119 (-26.3%), from €4,258 to €3,139
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 | €248,202 | €223,348 | -€24,854 | -10.0% |
| Fixed assets | 21/28 | €11,563 | €8,424 | -€3,139 | -27.1% |
| Tangible fixed assets | 22/27 | €10,563 | €7,424 | -€3,139 | -29.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €9,626 | €6,690 | -€2,936 | -30.5% |
| Other tangible fixed assets | 26 | €937 | €734 | -€203 | -21.7% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €236,639 | €214,924 | -€21,715 | -9.2% |
| Stocks and contracts in progress | 3 | €158,050 | €165,000 | +€6,950 | +4.4% |
| Stocks | 30/36 | €158,050 | €165,000 | +€6,950 | +4.4% |
| Amounts receivable within one year | 40/41 | €45,041 | €30,595 | -€14,446 | -32.1% |
| Trade receivables | 40 | €45,029 | €30,589 | -€14,440 | -32.1% |
| Other amounts receivable | 41 | €12 | €6 | -€6 | -52.6% |
| Current investments | 50/53 | €8,206 | €3,025 | -€5,181 | -63.1% |
| Cash at bank and in hand | 54/58 | €19,947 | €10,763 | -€9,184 | -46.0% |
| Deferred charges and accrued income | 490/1 | €5,395 | €5,541 | +€146 | +2.7% |
| Total equity and liabilities | 10/49 | €248,202 | €223,348 | -€24,854 | -10.0% |
| Equity | 10/15 | -€25,683 | -€12,941 | +€12,741 | +49.6% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,683 | -€52,941 | +€12,741 | +19.4% |
| Amounts payable | 17/49 | €273,884 | €236,289 | -€37,595 | -13.7% |
| Amounts payable after more than one year | 17 | €19,472 | €7,693 | -€11,779 | -60.5% |
| Financial debts | 170/4 | €14,639 | €0 | -€14,639 | -100% |
| Other amounts payable | 178/9 | €4,833 | €7,693 | +€2,860 | +59.2% |
| Amounts payable within one year | 42/48 | €254,412 | €228,596 | -€25,816 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €19,097 | €14,639 | -€4,458 | -23.3% |
| Financial debts | 43 | €165,000 | €165,000 | = | 0.0% |
| Credit institutions | 430/8 | €165,000 | €165,000 | = | 0.0% |
| Trade debts | 44 | €58,657 | €45,176 | -€13,481 | -23.0% |
| Suppliers | 440/4 | €58,657 | €45,176 | -€13,481 | -23.0% |
| Advances received on contracts in progress | 46 | €0 | €624 | +€624 | |
| Taxes, remuneration and social security | 45 | €11,658 | €3,157 | -€8,501 | -72.9% |
| Taxes | 450/3 | €11,658 | €3,157 | -€8,501 | -72.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,258 | €3,139 | -€1,119 | -26.3% |
| Other operating charges | 640/8 | €25,180 | €28,217 | +€3,038 | +12.1% |
| Gross operating margin | 9900 | €53,857 | €51,254 | -€2,603 | -4.8% |
| Operating profit (loss) | 9901 | €24,419 | €19,898 | -€4,522 | -18.5% |
| Financial income | 75/76B | €209 | €21 | -€188 | -90.2% |
| Recurring financial income | 75 | €209 | €21 | -€188 | -90.2% |
| Financial charges | 65/66B | €10,769 | €7,177 | -€3,592 | -33.4% |
| Recurring financial charges | 65 | €10,769 | €7,177 | -€3,592 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | €13,859 | €12,741 | -€1,118 | -8.1% |
| Profit (loss) for the period | 9904 | €13,859 | €12,741 | -€1,118 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,859 | €12,741 | -€1,118 | -8.1% |
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 25 October 2026 via checked.be.