WINECONSUL: 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.
WINECONSUL
Largest movements
- Cash -€55,740
down €55,740 (-29.1%), from €191,288 to €135,548
mainly Other debts (-€48,441) and Receivables within one year (-€40,388)
- Tangible fixed assets -€45,740
down €45,740 (-8.7%), from €524,784 to €479,044
of which Plant, machinery and equipment: -€24,782
- Receivables within one year +€40,388
up €40,388 (+88.5%), from €45,657 to €86,044
of which Trade receivables: +€31,273
- Stocks and contracts -€12,439
down €12,439 (-8.6%), from €144,445 to €132,006
- Other debts -€48,441
down €48,441 (-33.2%), from €145,735 to €97,294
- Debts after one year -€28,864
down €28,864 (-8.6%), from €334,004 to €305,140
- Tax, wage and social debts -€15,192
down €15,192 (-82.4%), from €18,443 to €3,251
of which Taxes: -€14,916
- Profit (loss) carried forward +€14,748
up €14,748 (+5.1%), from €287,098 to €301,846
- Gross operating margin -€12,061
down €12,061 (-9.3%), from €129,517 to €117,457
- Depreciation -€5,141
down €5,141 (-10.0%), from €51,362 to €46,220
- Taxes -€3,337
down €3,337 (-16.8%), from €19,917 to €16,579
- Financial charges +€2,561
up €2,561 (+34.9%), from €7,340 to €9,901
- Financial income +€1,831
up €1,831 (+114.5%), from €1,600 to €3,430
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 | €920,875 | €844,580 | -€76,295 | -8.3% |
| Fixed assets | 21/28 | €529,323 | €480,442 | -€48,881 | -9.2% |
| Intangible fixed assets | 21 | €1,077 | €597 | -€480 | -44.6% |
| Tangible fixed assets | 22/27 | €524,784 | €479,044 | -€45,740 | -8.7% |
| Land and buildings | 22 | €430,256 | €413,916 | -€16,340 | -3.8% |
| Plant, machinery and equipment | 23 | €83,979 | €59,197 | -€24,782 | -29.5% |
| Furniture and vehicles | 24 | €10,549 | €5,932 | -€4,618 | -43.8% |
| Financial fixed assets | 28 | €3,461 | €801 | -€2,661 | -76.9% |
| Current assets | 29/58 | €391,552 | €364,138 | -€27,414 | -7.0% |
| Amounts receivable after more than one year | 29 | €10,163 | €10,163 | = | 0.0% |
| Trade receivables | 290 | €10,163 | €10,163 | = | 0.0% |
| Stocks and contracts in progress | 3 | €144,445 | €132,006 | -€12,439 | -8.6% |
| Stocks | 30/36 | €144,445 | €132,006 | -€12,439 | -8.6% |
| Amounts receivable within one year | 40/41 | €45,657 | €86,044 | +€40,388 | +88.5% |
| Trade receivables | 40 | €19,228 | €50,501 | +€31,273 | +162.6% |
| Other amounts receivable | 41 | €26,428 | €35,543 | +€9,114 | +34.5% |
| Cash at bank and in hand | 54/58 | €191,288 | €135,548 | -€55,740 | -29.1% |
| Deferred charges and accrued income | 490/1 | - | €377 | +€377 | |
| Total equity and liabilities | 10/49 | €920,875 | €844,580 | -€76,295 | -8.3% |
| Equity | 10/15 | €375,058 | €389,806 | +€14,748 | +3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €19,360 | €19,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,500 | €17,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €287,098 | €301,846 | +€14,748 | +5.1% |
| Amounts payable | 17/49 | €545,817 | €454,774 | -€91,043 | -16.7% |
| Amounts payable after more than one year | 17 | €334,004 | €305,140 | -€28,864 | -8.6% |
| Financial debts | 170/4 | €334,004 | €305,140 | -€28,864 | -8.6% |
| Amounts payable within one year | 42/48 | €211,813 | €149,634 | -€62,179 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €39,824 | €40,949 | +€1,125 | +2.8% |
| Trade debts | 44 | €7,811 | €8,139 | +€329 | +4.2% |
| Suppliers | 440/4 | €7,811 | €8,139 | +€329 | +4.2% |
| Taxes, remuneration and social security | 45 | €18,443 | €3,251 | -€15,192 | -82.4% |
| Taxes | 450/3 | €18,167 | €3,251 | -€14,916 | -82.1% |
| Remuneration and social security | 454/9 | €276 | - | -€276 | |
| Other amounts payable | 47/48 | €145,735 | €97,294 | -€48,441 | -33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,362 | €46,220 | -€5,141 | -10.0% |
| Other operating charges | 640/8 | €8,669 | €8,439 | -€231 | -2.7% |
| Gross operating margin | 9900 | €129,517 | €117,457 | -€12,061 | -9.3% |
| Operating profit (loss) | 9901 | €69,486 | €62,798 | -€6,688 | -9.6% |
| Financial income | 75/76B | €1,600 | €3,430 | +€1,831 | +114.5% |
| Recurring financial income | 75 | €1,600 | €3,430 | +€1,831 | +114.5% |
| Financial charges | 65/66B | €7,340 | €9,901 | +€2,561 | +34.9% |
| Recurring financial charges | 65 | €7,340 | €9,901 | +€2,561 | +34.9% |
| Profit (loss) for the period before taxes | 9903 | €63,746 | €56,327 | -€7,419 | -11.6% |
| Income taxes | 67/77 | €19,917 | €16,579 | -€3,337 | -16.8% |
| Profit (loss) for the period | 9904 | €43,829 | €39,748 | -€4,081 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,829 | €39,748 | -€4,081 | -9.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.