WINELLAU: 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.
WINELLAU
Largest movements
- Receivables within one year +€41,820
up €41,820 (+809%), from €5,167 to €46,988
of which Trade receivables: +€39,882
- Cash +€24,352
up €24,352 (+101%), from €24,218 to €48,570
mainly Trade debts (+€38,567) and Net result for the year (+€34,774)
- Tangible fixed assets +€4,747
new in 2025: €4,747
- Trade debts +€38,567
up €38,567 (+217%), from €17,761 to €56,328
- Other debts +€18,532
up €18,532 (+195%), from €9,505 to €28,037
- Profit (loss) carried forward +€14,774
up €14,774, from -€12,023 to €2,751
- Tax, wage and social debts -€1,221
down €1,221 (-14.9%), from €8,192 to €6,971
- Gross operating margin +€28,743
up €28,743 (+149%), from €19,316 to €48,059
- Taxes +€7,995
up €7,995 (+311%), from €2,567 to €10,562
- Other operating charges -€1,589
down €1,589 (-62.2%), from €2,553 to €964
- Depreciation +€1,497
new in 2025: €1,497
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 | €29,647 | €100,304 | +€70,657 | +238% |
| Fixed assets | 21/28 | - | €4,747 | +€4,747 | |
| Tangible fixed assets | 22/27 | - | €4,747 | +€4,747 | |
| Furniture and vehicles | 24 | - | €4,747 | +€4,747 | |
| Current assets | 29/58 | €29,647 | €95,557 | +€65,910 | +222% |
| Amounts receivable within one year | 40/41 | €5,167 | €46,988 | +€41,820 | +809% |
| Trade receivables | 40 | €5,167 | €45,049 | +€39,882 | +772% |
| Other amounts receivable | 41 | - | €1,938 | +€1,938 | |
| Cash at bank and in hand | 54/58 | €24,218 | €48,570 | +€24,352 | +101% |
| Deferred charges and accrued income | 490/1 | €262 | €0 | -€262 | -100% |
| Total equity and liabilities | 10/49 | €29,647 | €100,304 | +€70,657 | +238% |
| Equity | 10/15 | -€5,823 | €8,951 | +€14,774 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,023 | €2,751 | +€14,774 | |
| Amounts payable | 17/49 | €35,470 | €91,353 | +€55,883 | +158% |
| Amounts payable within one year | 42/48 | €35,457 | €91,336 | +€55,879 | +158% |
| Trade debts | 44 | €17,761 | €56,328 | +€38,567 | +217% |
| Suppliers | 440/4 | €17,761 | €56,328 | +€38,567 | +217% |
| Taxes, remuneration and social security | 45 | €8,192 | €6,971 | -€1,221 | -14.9% |
| Taxes | 450/3 | €8,192 | €6,971 | -€1,221 | -14.9% |
| Other amounts payable | 47/48 | €9,505 | €28,037 | +€18,532 | +195% |
| Accrued charges and deferred income | 492/3 | €13 | €17 | +€4 | +32.8% |
| Non-recurring operating income | 76A | €3,147 | €0 | -€3,147 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,497 | +€1,497 | |
| Other operating charges | 640/8 | €2,553 | €964 | -€1,589 | -62.2% |
| Gross operating margin | 9900 | €19,316 | €48,059 | +€28,743 | +149% |
| Operating profit (loss) | 9901 | €16,763 | €45,598 | +€28,835 | +172% |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €606 | €278 | -€328 | -54.2% |
| Recurring financial charges | 65 | €606 | €278 | -€328 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | €16,157 | €45,336 | +€29,178 | +181% |
| Income taxes | 67/77 | €2,567 | €10,562 | +€7,995 | +311% |
| Profit (loss) for the period | 9904 | €13,591 | €34,774 | +€21,183 | +156% |
| Profit (loss) for the period to be appropriated | 9905 | €13,591 | €34,774 | +€21,183 | +156% |
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 18 October 2026 via checked.be.