WINEMONTE: what changed
WINEMONTE
Largest movements
- Cash +€151,545
up €151,545 (+248%), from €61,186 to €212,731
mainly Net result for the year (+€131,904) and Receivables within one year (+€25,760)
- Receivables within one year -€25,760
down €25,760 (-23.4%), from €110,310 to €84,550
of which Trade receivables: -€53,882
- Reserves +€131,904
up €131,904 (+133%), from €99,441 to €231,346
of which Distributable reserves: +€133,764
- Other debts -€14,162
down €14,162 (-94.4%), from €15,000 to €838
- Tax, wage and social debts +€10,554
up €10,554 (+30.1%), from €35,026 to €45,581
of which Remuneration and social security: +€11,376
- Advances received -€8,549
down €8,549 (-100%), from €8,549 to €0
- Trade debts +€4,530
up €4,530 (+47.5%), from €9,541 to €14,071
- Gross operating margin +€133,472
up €133,472 (+126%), from €105,972 to €239,444
- Taxes +€32,897
up €32,897 (+140%), from €23,444 to €56,341
- Financial charges +€8,994
up €8,994 (+270%), from €3,336 to €12,330
of which Non-recurring financial charges: +€11,994
- Staff costs +€7,553
up €7,553 (+26.6%), from €28,444 to €35,997
- Depreciation -€3,346
down €3,346 (-59.7%), from €5,607 to €2,261
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,758 | €298,035 | +€124,277 | +71.5% |
| Fixed assets | 21/28 | €2,261 | €0 | -€2,261 | -100% |
| Tangible fixed assets | 22/27 | €2,261 | €0 | -€2,261 | -100% |
| Furniture and vehicles | 24 | €2,261 | €0 | -€2,261 | -100% |
| Current assets | 29/58 | €171,497 | €298,035 | +€126,538 | +73.8% |
| Amounts receivable within one year | 40/41 | €110,310 | €84,550 | -€25,760 | -23.4% |
| Trade receivables | 40 | €82,383 | €28,500 | -€53,882 | -65.4% |
| Other amounts receivable | 41 | €27,927 | €56,049 | +€28,122 | +101% |
| Cash at bank and in hand | 54/58 | €61,186 | €212,731 | +€151,545 | +248% |
| Deferred charges and accrued income | 490/1 | - | €754 | +€754 | |
| Total equity and liabilities | 10/49 | €173,758 | €298,035 | +€124,277 | +71.5% |
| Equity | 10/15 | €105,641 | €237,546 | +€131,904 | +125% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Share premium | 1100/10 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €99,441 | €231,346 | +€131,904 | +133% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €97,581 | €231,346 | +€133,764 | +137% |
| Amounts payable | 17/49 | €68,116 | €60,489 | -€7,627 | -11.2% |
| Amounts payable within one year | 42/48 | €68,116 | €60,489 | -€7,627 | -11.2% |
| Trade debts | 44 | €9,541 | €14,071 | +€4,530 | +47.5% |
| Suppliers | 440/4 | €9,541 | €14,071 | +€4,530 | +47.5% |
| Advances received on contracts in progress | 46 | €8,549 | €0 | -€8,549 | -100% |
| Taxes, remuneration and social security | 45 | €35,026 | €45,581 | +€10,554 | +30.1% |
| Taxes | 450/3 | €35,026 | €34,204 | -€822 | -2.3% |
| Remuneration and social security | 454/9 | - | €11,376 | +€11,376 | |
| Other amounts payable | 47/48 | €15,000 | €838 | -€14,162 | -94.4% |
| Remuneration, social security and pensions | 62 | €28,444 | €35,997 | +€7,553 | +26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,607 | €2,261 | -€3,346 | -59.7% |
| Other operating charges | 640/8 | €1,158 | €935 | -€223 | -19.2% |
| Gross operating margin | 9900 | €105,972 | €239,444 | +€133,472 | +126% |
| Operating profit (loss) | 9901 | €70,763 | €200,251 | +€129,488 | +183% |
| Financial income | 75/76B | €5 | €325 | +€320 | +6,396% |
| Recurring financial income | 75 | €5 | €325 | +€320 | +6,396% |
| Non-recurring financial income | 76B | €5 | €325 | +€320 | +6,396% |
| Financial charges | 65/66B | €3,336 | €12,330 | +€8,994 | +270% |
| Recurring financial charges | 65 | €3,336 | €337 | -€3,000 | -89.9% |
| Non-recurring financial charges | 66B | - | €11,994 | +€11,994 | |
| Profit (loss) for the period before taxes | 9903 | €67,432 | €188,245 | +€120,813 | +179% |
| Income taxes | 67/77 | €23,444 | €56,341 | +€32,897 | +140% |
| Profit (loss) for the period | 9904 | €43,988 | €131,904 | +€87,916 | +200% |
| Profit (loss) for the period to be appropriated | 9905 | €43,988 | €131,904 | +€87,916 | +200% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.