WINERY: 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.
WINERY
Largest movements
- Tangible fixed assets +€230,279
up €230,279 (+71.6%), from €321,756 to €552,035
of which Plant, machinery and equipment: +€238,634
- Receivables within one year -€151,944
down €151,944 (-96.4%), from €157,632 to €5,688
of which Trade receivables: -€151,778
- Profit (loss) carried forward +€2.8m
up €2.8m (+99.2%), from -€2.9m to -€21,592
- Other debts -€2.3m
down €2.3m (-79.4%), from €2.9m to €595,919
- Contributions -€360,000
down €360,000 (-86.3%), from €417,000 to €57,000
- Trade debts -€158,457
down €158,457 (-66.3%), from €238,925 to €80,469
- Tax, wage and social debts +€51,099
up €51,099 (+50.4%), from €101,478 to €152,577
of which Taxes: +€40,668
- Gross operating margin +€321,767
up €321,767 (+72.8%), from €441,793 to €763,559
- Staff costs +€188,825
up €188,825 (+38.5%), from €490,420 to €679,245
- Financial charges -€84,004
down €84,004 (-94.3%), from €89,059 to €5,055
- Depreciation +€15,239
up €15,239 (+21.7%), from €70,165 to €85,404
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €792,915 | €872,567 | +€79,652 | +10.0% |
| Fixed assets | 21/28 | €324,609 | €554,924 | +€230,315 | +71.0% |
| Intangible fixed assets | 21 | €1,564 | €554 | -€1,011 | -64.6% |
| Tangible fixed assets | 22/27 | €321,756 | €552,035 | +€230,279 | +71.6% |
| Plant, machinery and equipment | 23 | €224,220 | €462,854 | +€238,634 | +106% |
| Furniture and vehicles | 24 | €1,307 | €665 | -€641 | -49.1% |
| Other tangible fixed assets | 26 | €96,229 | €88,516 | -€7,714 | -8.0% |
| Financial fixed assets | 28 | €1,288 | €2,335 | +€1,047 | +81.2% |
| Current assets | 29/58 | €468,307 | €317,644 | -€150,663 | -32.2% |
| Stocks and contracts in progress | 3 | €168,730 | €173,309 | +€4,579 | +2.7% |
| Stocks | 30/36 | €168,730 | €173,309 | +€4,579 | +2.7% |
| Amounts receivable within one year | 40/41 | €157,632 | €5,688 | -€151,944 | -96.4% |
| Trade receivables | 40 | €156,399 | €4,621 | -€151,778 | -97.0% |
| Other amounts receivable | 41 | €1,233 | €1,068 | -€165 | -13.4% |
| Cash at bank and in hand | 54/58 | €133,896 | €133,187 | -€709 | -0.5% |
| Deferred charges and accrued income | 490/1 | €8,049 | €5,459 | -€2,590 | -32.2% |
| Total equity and liabilities | 10/49 | €792,915 | €872,567 | +€79,652 | +10.0% |
| Equity | 10/15 | -€2,440,216 | €35,764 | +€2.5m | |
| Contributions | 10/11 | €417,000 | €57,000 | -€360,000 | -86.3% |
| Reserves | 13 | €357 | €357 | = | 0.0% |
| Distributable reserves | 133 | €357 | €357 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,857,572 | -€21,592 | +€2.8m | +99.2% |
| Amounts payable | 17/49 | €3,233,131 | €836,803 | -€2.4m | -74.1% |
| Amounts payable within one year | 42/48 | €3,232,035 | €836,803 | -€2.4m | -74.1% |
| Financial debts | 43 | - | €4,419 | +€4,419 | |
| Credit institutions | 430/8 | - | €4,419 | +€4,419 | |
| Trade debts | 44 | €238,925 | €80,469 | -€158,457 | -66.3% |
| Suppliers | 440/4 | €238,925 | €80,469 | -€158,457 | -66.3% |
| Advances received on contracts in progress | 46 | - | €3,419 | +€3,419 | |
| Taxes, remuneration and social security | 45 | €101,478 | €152,577 | +€51,099 | +50.4% |
| Taxes | 450/3 | €16,631 | €57,299 | +€40,668 | +245% |
| Remuneration and social security | 454/9 | €84,847 | €95,278 | +€10,431 | +12.3% |
| Other amounts payable | 47/48 | €2,891,632 | €595,919 | -€2.3m | -79.4% |
| Accrued charges and deferred income | 492/3 | €1,095 | €0 | -€1,095 | -100% |
| Remuneration, social security and pensions | 62 | €490,420 | €679,245 | +€188,825 | +38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,165 | €85,404 | +€15,239 | +21.7% |
| Other operating charges | 640/8 | €4,774 | €6,598 | +€1,824 | +38.2% |
| Non-recurring operating charges | 66A | €153,629 | €11,398 | -€142,232 | -92.6% |
| Gross operating margin | 9900 | €441,793 | €763,559 | +€321,767 | +72.8% |
| Operating profit (loss) | 9901 | -€277,196 | -€19,086 | +€258,110 | +93.1% |
| Financial income | 75/76B | €109 | €121 | +€12 | +11.3% |
| Recurring financial income | 75 | €109 | €121 | +€12 | +11.3% |
| Financial charges | 65/66B | €89,059 | €5,055 | -€84,004 | -94.3% |
| Recurring financial charges | 65 | €89,059 | €5,055 | -€84,004 | -94.3% |
| Profit (loss) for the period before taxes | 9903 | -€366,147 | -€24,020 | +€342,127 | +93.4% |
| Profit (loss) for the period | 9904 | -€366,147 | -€24,020 | +€342,127 | +93.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€366,147 | -€24,020 | +€342,127 | +93.4% |
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 14 October 2026 via checked.be.