Wines & Co: 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.
Wines & Co
Largest movements
- Receivables within one year +€20,744
up €20,744 (+93.8%), from €22,103 to €42,847
of which Other amounts receivable: +€14,491
- Stocks and contracts -€8,000
down €8,000 (-72.3%), from €11,066 to €3,066
- Profit (loss) carried forward +€21,504
up €21,504 (+7.4%), from -€288,672 to -€267,169
- Debts after one year -€18,707
no longer reported in 2025 (was €18,707)
- Current portion of long-term debt -€6,844
down €6,844 (-24.8%), from €27,616 to €20,772
- Tax, wage and social debts +€6,008
up €6,008 (+5,253%), from €114 to €6,122
- Advances received +€4,412
up €4,412 (+70.5%), from €6,261 to €10,672
- Gross operating margin +€35,374
up €35,374, from -€6,819 to €28,555
- Financial charges +€2,035
up €2,035 (+115%), from €1,776 to €3,811
- Depreciation -€717
down €717 (-14.8%), from €4,852 to €4,135
- Other operating charges -€681
down €681 (-62.8%), from €1,086 to €404
- Taxes -€338
no longer reported in 2025 (was €338)
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 | €416,719 | €421,731 | +€5,012 | +1.2% |
| Fixed assets | 21/28 | €377,316 | €373,181 | -€4,135 | -1.1% |
| Tangible fixed assets | 22/27 | €7,316 | €3,181 | -€4,135 | -56.5% |
| Plant, machinery and equipment | 23 | €3,155 | - | -€3,155 | |
| Other tangible fixed assets | 26 | €4,162 | €3,181 | -€980 | -23.6% |
| Financial fixed assets | 28 | €370,000 | €370,000 | = | 0.0% |
| Current assets | 29/58 | €39,403 | €48,550 | +€9,147 | +23.2% |
| Stocks and contracts in progress | 3 | €11,066 | €3,066 | -€8,000 | -72.3% |
| Stocks | 30/36 | €11,066 | €3,066 | -€8,000 | -72.3% |
| Amounts receivable within one year | 40/41 | €22,103 | €42,847 | +€20,744 | +93.8% |
| Trade receivables | 40 | €3,727 | €9,979 | +€6,252 | +168% |
| Other amounts receivable | 41 | €18,376 | €32,867 | +€14,491 | +78.9% |
| Cash at bank and in hand | 54/58 | €6,234 | €2,557 | -€3,677 | -59.0% |
| Deferred charges and accrued income | 490/1 | - | €80 | +€80 | |
| Total equity and liabilities | 10/49 | €416,719 | €421,731 | +€5,012 | +1.2% |
| Equity | 10/15 | €355,128 | €376,631 | +€21,504 | +6.1% |
| Contributions | 10/11 | €642,500 | €642,500 | = | 0.0% |
| Capital | 10 | €642,500 | €642,500 | = | 0.0% |
| Issued capital | 100 | €642,500 | €642,500 | = | 0.0% |
| Reserves | 13 | €1,300 | €1,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,300 | €1,300 | = | 0.0% |
| Legal reserve | 130 | €1,300 | €1,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€288,672 | -€267,169 | +€21,504 | +7.4% |
| Amounts payable | 17/49 | €61,592 | €45,100 | -€16,492 | -26.8% |
| Amounts payable after more than one year | 17 | €18,707 | - | -€18,707 | |
| Financial debts | 170/4 | €18,707 | - | -€18,707 | |
| Amounts payable within one year | 42/48 | €42,885 | €45,100 | +€2,215 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €27,616 | €20,772 | -€6,844 | -24.8% |
| Trade debts | 44 | €8,563 | €7,533 | -€1,030 | -12.0% |
| Suppliers | 440/4 | €8,563 | €7,533 | -€1,030 | -12.0% |
| Advances received on contracts in progress | 46 | €6,261 | €10,672 | +€4,412 | +70.5% |
| Taxes, remuneration and social security | 45 | €114 | €6,122 | +€6,008 | +5,253% |
| Taxes | 450/3 | €114 | €6,122 | +€6,008 | +5,253% |
| Other amounts payable | 47/48 | €331 | - | -€331 | |
| Remuneration, social security and pensions | 62 | -€175 | - | +€175 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,852 | €4,135 | -€717 | -14.8% |
| Other operating charges | 640/8 | €1,086 | €404 | -€681 | -62.8% |
| Gross operating margin | 9900 | -€6,819 | €28,555 | +€35,374 | |
| Operating profit (loss) | 9901 | -€12,581 | €24,016 | +€36,597 | |
| Financial income | 75/76B | €1,125 | €1,299 | +€174 | +15.5% |
| Recurring financial income | 75 | €1,125 | €1,299 | +€174 | +15.5% |
| Financial charges | 65/66B | €1,776 | €3,811 | +€2,035 | +115% |
| Recurring financial charges | 65 | €1,776 | €3,811 | +€2,035 | +115% |
| Profit (loss) for the period before taxes | 9903 | -€13,232 | €21,504 | +€34,736 | |
| Income taxes | 67/77 | €338 | - | -€338 | |
| Profit (loss) for the period | 9904 | -€13,571 | €21,504 | +€35,074 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,571 | €21,504 | +€35,074 |
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 26 October 2026 via checked.be.