WINEROTTE: 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.
WINEROTTE
Largest movements
- Tangible fixed assets +€207,690
up €207,690 (+132.8%), from €156,335 to €364,025
of which Furniture and vehicles: +€194,867
- Receivables within one year +€32,206
up €32,206 (+92.8%), from €34,710 to €66,916
of which Trade receivables: +€37,528
- Other debts +€224,544
up €224,544 (+113.8%), from €197,288 to €421,832
- Profit (loss) carried forward +€10,277
up €10,277 (+19.6%), from -€52,396 to -€42,119
- Trade debts -€5,968
down €5,968 (-17.9%), from €33,283 to €27,315
- Advances received +€5,745
new in 2025: €5,745
- Accrued charges and deferred income +€5,189
new in 2025: €5,189
- Gross operating margin +€102,784
up €102,784, from -€38,937 to €63,847
- Purchases and services -€44,848
no longer reported in 2025 (was €44,848)
- Depreciation +€39,991
up €39,991 (+308.1%), from €12,978 to €52,969
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 | €203,175 | €442,962 | +€239,787 | +118.0% |
| Formation expenses | 20 | €1,124 | €864 | -€260 | -23.1% |
| Fixed assets | 21/28 | €157,835 | €365,525 | +€207,690 | +131.6% |
| Tangible fixed assets | 22/27 | €156,335 | €364,025 | +€207,690 | +132.8% |
| Plant, machinery and equipment | 23 | - | €950 | +€950 | |
| Furniture and vehicles | 24 | €130,613 | €325,479 | +€194,867 | +149.2% |
| Other tangible fixed assets | 26 | €25,723 | €37,596 | +€11,873 | +46.2% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €44,216 | €76,573 | +€32,357 | +73.2% |
| Stocks and contracts in progress | 3 | €4,396 | €4,226 | -€170 | -3.9% |
| Stocks | 30/36 | €4,396 | €4,226 | -€170 | -3.9% |
| Amounts receivable within one year | 40/41 | €34,710 | €66,916 | +€32,206 | +92.8% |
| Trade receivables | 40 | - | €37,528 | +€37,528 | |
| Other amounts receivable | 41 | €34,710 | €29,388 | -€5,322 | -15.3% |
| Cash at bank and in hand | 54/58 | €5,110 | €3,848 | -€1,262 | -24.7% |
| Deferred charges and accrued income | 490/1 | - | €1,582 | +€1,582 | |
| Total equity and liabilities | 10/49 | €203,175 | €442,962 | +€239,787 | +118.0% |
| Equity | 10/15 | -€27,396 | -€17,119 | +€10,277 | +37.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,396 | -€42,119 | +€10,277 | +19.6% |
| Amounts payable | 17/49 | €230,571 | €460,081 | +€229,510 | +99.5% |
| Amounts payable within one year | 42/48 | €230,571 | €454,892 | +€224,321 | +97.3% |
| Trade debts | 44 | €33,283 | €27,315 | -€5,968 | -17.9% |
| Suppliers | 440/4 | €33,283 | €27,315 | -€5,968 | -17.9% |
| Advances received on contracts in progress | 46 | - | €5,745 | +€5,745 | |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €197,288 | €421,832 | +€224,544 | +113.8% |
| Accrued charges and deferred income | 492/3 | - | €5,189 | +€5,189 | |
| Goods, raw materials, services and sundry goods | 60/61 | €44,848 | - | -€44,848 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,978 | €52,969 | +€39,991 | +308.1% |
| Other operating charges | 640/8 | €512 | €614 | +€102 | +20.0% |
| Gross operating margin | 9900 | -€38,937 | €63,847 | +€102,784 | |
| Operating profit (loss) | 9901 | -€52,427 | €10,263 | +€62,691 | |
| Financial income | 75/76B | €209 | €342 | +€133 | +63.8% |
| Recurring financial income | 75 | €209 | €342 | +€133 | +63.8% |
| Financial charges | 65/66B | €177 | €328 | +€151 | +85.5% |
| Recurring financial charges | 65 | €177 | €328 | +€151 | +85.5% |
| Profit (loss) for the period before taxes | 9903 | -€52,396 | €10,277 | +€62,672 | |
| Profit (loss) for the period | 9904 | -€52,396 | €10,277 | +€62,672 | |
| Profit (loss) for the period to be appropriated | 9905 | -€52,396 | €10,277 | +€62,672 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.