WINEPAY: 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.
WINEPAY
Largest movements
- Cash -€5,889
down €5,889 (-69.1%), from €8,521 to €2,632
mainly Other debts (-€2,400) and Net result for the year (-€2,295)
- Receivables within one year +€1,118
up €1,118 (+15.9%), from €7,050 to €8,168
of which Trade receivables: +€792
- Other debts -€2,400
down €2,400 (-1.7%), from €137,724 to €135,324
- Profit (loss) carried forward -€2,295
down €2,295 (-2.6%), from -€89,938 to -€92,233
- Gross operating margin +€4,855
up €4,855 (+74.9%), from -€6,484 to -€1,628
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 | €66,471 | €61,745 | -€4,726 | -7.1% |
| Current assets | 29/58 | €66,471 | €61,745 | -€4,726 | -7.1% |
| Stocks and contracts in progress | 3 | €50,900 | €50,900 | = | 0.0% |
| Stocks | 30/36 | €50,900 | €50,900 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,050 | €8,168 | +€1,118 | +15.9% |
| Trade receivables | 40 | - | €792 | +€792 | |
| Other amounts receivable | 41 | €7,050 | €7,376 | +€326 | +4.6% |
| Cash at bank and in hand | 54/58 | €8,521 | €2,632 | -€5,889 | -69.1% |
| Deferred charges and accrued income | 490/1 | - | €45 | +€45 | |
| Total equity and liabilities | 10/49 | €66,471 | €61,745 | -€4,726 | -7.1% |
| Equity | 10/15 | -€71,338 | -€73,633 | -€2,295 | -3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,938 | -€92,233 | -€2,295 | -2.6% |
| Amounts payable | 17/49 | €137,809 | €135,378 | -€2,431 | -1.8% |
| Amounts payable within one year | 42/48 | €137,809 | €135,378 | -€2,431 | -1.8% |
| Trade debts | 44 | €85 | €54 | -€31 | -36.1% |
| Suppliers | 440/4 | €85 | €54 | -€31 | -36.1% |
| Other amounts payable | 47/48 | €137,724 | €135,324 | -€2,400 | -1.7% |
| Other operating charges | 640/8 | €437 | €400 | -€38 | -8.6% |
| Gross operating margin | 9900 | -€6,484 | -€1,628 | +€4,855 | +74.9% |
| Operating profit (loss) | 9901 | -€6,921 | -€2,028 | +€4,893 | +70.7% |
| Financial charges | 65/66B | €240 | €267 | +€27 | +11.4% |
| Recurring financial charges | 65 | €240 | €267 | +€27 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,161 | -€2,295 | +€4,865 | +67.9% |
| Profit (loss) for the period | 9904 | -€7,161 | -€2,295 | +€4,865 | +67.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,161 | -€2,295 | +€4,865 | +67.9% |
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 3 October 2026 via checked.be.