Winelife: 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.
Winelife
Largest movements
- Receivables within one year +€92,705
up €92,705 (+83.9%), from €110,534 to €203,239
of which Trade receivables: +€57,225
- Cash +€10,215
up €10,215 (+417%), from €2,449 to €12,665
mainly Trade debts (+€49,997) and Other debts (+€23,473)
- Tangible fixed assets -€8,731
down €8,731 (-10.9%), from €79,874 to €71,142
of which Other tangible fixed assets: -€6,138
- Trade debts +€49,997
up €49,997 (+121%), from €41,345 to €91,342
- Other debts +€23,473
up €23,473 (+3.6%), from €657,274 to €680,747
- Tax, wage and social debts +€18,356
up €18,356 (+584%), from €3,141 to €21,497
- Gross operating margin +€23,077
up €23,077 (+2,370%), from €974 to €24,051
- Other operating charges +€1,481
up €1,481 (+1,359%), from €109 to €1,590
- Depreciation -€1,092
down €1,092 (-5.8%), from €18,854 to €17,762
- Financial charges +€584
up €584 (+30.4%), from €1,925 to €2,510
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €772,074 | €866,088 | +€94,014 | +12.2% |
| Fixed assets | 21/28 | €618,491 | €609,760 | -€8,731 | -1.4% |
| Tangible fixed assets | 22/27 | €79,874 | €71,142 | -€8,731 | -10.9% |
| Land and buildings | 22 | €6,924 | €5,010 | -€1,914 | -27.6% |
| Plant, machinery and equipment | 23 | €1,713 | €1,273 | -€440 | -25.7% |
| Furniture and vehicles | 24 | €1,019 | €779 | -€240 | -23.6% |
| Other tangible fixed assets | 26 | €70,218 | €64,080 | -€6,138 | -8.7% |
| Financial fixed assets | 28 | €538,618 | €538,618 | = | 0.0% |
| Current assets | 29/58 | €153,583 | €256,328 | +€102,746 | +66.9% |
| Stocks and contracts in progress | 3 | €40,599 | €40,424 | -€175 | -0.4% |
| Stocks | 30/36 | €40,599 | €40,424 | -€175 | -0.4% |
| Amounts receivable within one year | 40/41 | €110,534 | €203,239 | +€92,705 | +83.9% |
| Trade receivables | 40 | €109,443 | €166,668 | +€57,225 | +52.3% |
| Other amounts receivable | 41 | €1,091 | €36,571 | +€35,480 | +3,252% |
| Cash at bank and in hand | 54/58 | €2,449 | €12,665 | +€10,215 | +417% |
| Total equity and liabilities | 10/49 | €772,074 | €866,088 | +€94,014 | +12.2% |
| Equity | 10/15 | €70,314 | €72,502 | +€2,189 | +3.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €50,333 | €50,333 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €48,478 | €48,478 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,430 | €3,619 | +€2,189 | +153% |
| Amounts payable | 17/49 | €701,760 | €793,586 | +€91,825 | +13.1% |
| Amounts payable within one year | 42/48 | €701,760 | €793,586 | +€91,825 | +13.1% |
| Trade debts | 44 | €41,345 | €91,342 | +€49,997 | +121% |
| Suppliers | 440/4 | €41,345 | €91,342 | +€49,997 | +121% |
| Taxes, remuneration and social security | 45 | €3,141 | €21,497 | +€18,356 | +584% |
| Taxes | 450/3 | €3,141 | €21,497 | +€18,356 | +584% |
| Other amounts payable | 47/48 | €657,274 | €680,747 | +€23,473 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,854 | €17,762 | -€1,092 | -5.8% |
| Other operating charges | 640/8 | €109 | €1,590 | +€1,481 | +1,359% |
| Gross operating margin | 9900 | €974 | €24,051 | +€23,077 | +2,370% |
| Operating profit (loss) | 9901 | -€17,989 | €4,699 | +€22,688 | |
| Financial charges | 65/66B | €1,925 | €2,510 | +€584 | +30.4% |
| Recurring financial charges | 65 | €1,925 | €2,510 | +€584 | +30.4% |
| Profit (loss) for the period before taxes | 9903 | -€19,915 | €2,189 | +€22,103 | |
| Profit (loss) for the period | 9904 | -€19,915 | €2,189 | +€22,103 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,915 | €2,189 | +€22,103 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.