WINES WITH PASSION: what changed
WINES WITH PASSION
Largest movements
- Receivables within one year -€1,809
down €1,809 (-20.0%), from €9,054 to €7,245
- Stocks and contracts +€850
up €850 (+5.0%), from €16,850 to €17,700
- Tangible fixed assets -€606
down €606 (-10.0%), from €6,037 to €5,431
of which Land and buildings: -€834
- Cash -€469
down €469 (-10.8%), from €4,341 to €3,872
mainly Net result for the year (-€20,656) and Stocks and contracts (-€850)
- Profit (loss) carried forward -€20,656
down €20,656 (-96.3%), from -€21,456 to -€42,112
- Other debts +€12,339
up €12,339 (+28.5%), from €43,311 to €55,650
- Tax, wage and social debts +€3,211
up €3,211 (+94.1%), from €3,411 to €6,622
- Trade debts +€3,093
up €3,093 (+156%), from €1,985 to €5,078
- Gross operating margin -€5,446
down €5,446 (-39.6%), from -€13,743 to -€19,189
- Depreciation -€621
down €621 (-34.4%), from €1,807 to €1,186
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 | €36,282 | €34,248 | -€2,034 | -5.6% |
| Fixed assets | 21/28 | €6,037 | €5,431 | -€606 | -10.0% |
| Tangible fixed assets | 22/27 | €6,037 | €5,431 | -€606 | -10.0% |
| Land and buildings | 22 | €5,115 | €4,281 | -€834 | -16.3% |
| Plant, machinery and equipment | 23 | €727 | €1,150 | +€423 | +58.2% |
| Other tangible fixed assets | 26 | €195 | - | -€195 | |
| Current assets | 29/58 | €30,245 | €28,817 | -€1,428 | -4.7% |
| Stocks and contracts in progress | 3 | €16,850 | €17,700 | +€850 | +5.0% |
| Stocks | 30/36 | €16,850 | €17,700 | +€850 | +5.0% |
| Amounts receivable within one year | 40/41 | €9,054 | €7,245 | -€1,809 | -20.0% |
| Trade receivables | 40 | €9,054 | €7,245 | -€1,809 | -20.0% |
| Cash at bank and in hand | 54/58 | €4,341 | €3,872 | -€469 | -10.8% |
| Total equity and liabilities | 10/49 | €36,282 | €34,248 | -€2,034 | -5.6% |
| Equity | 10/15 | -€12,446 | -€33,102 | -€20,656 | -166% |
| Contributions | 10/11 | €7,150 | €7,150 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,456 | -€42,112 | -€20,656 | -96.3% |
| Amounts payable | 17/49 | €48,728 | €67,350 | +€18,622 | +38.2% |
| Amounts payable within one year | 42/48 | €48,707 | €67,350 | +€18,643 | +38.3% |
| Trade debts | 44 | €1,985 | €5,078 | +€3,093 | +156% |
| Suppliers | 440/4 | €1,985 | €5,078 | +€3,093 | +156% |
| Taxes, remuneration and social security | 45 | €3,411 | €6,622 | +€3,211 | +94.1% |
| Taxes | 450/3 | €3,411 | €6,622 | +€3,211 | +94.1% |
| Other amounts payable | 47/48 | €43,311 | €55,650 | +€12,339 | +28.5% |
| Accrued charges and deferred income | 492/3 | €21 | - | -€21 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,807 | €1,186 | -€621 | -34.4% |
| Gross operating margin | 9900 | -€13,743 | -€19,189 | -€5,446 | -39.6% |
| Operating profit (loss) | 9901 | -€15,550 | -€20,375 | -€4,825 | -31.0% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €127 | €294 | +€167 | +131% |
| Recurring financial charges | 65 | €127 | €294 | +€167 | +131% |
| Profit (loss) for the period before taxes | 9903 | -€15,677 | -€20,656 | -€4,979 | -31.8% |
| Income taxes | 67/77 | €98 | - | -€98 | |
| Profit (loss) for the period | 9904 | -€15,775 | -€20,656 | -€4,881 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,775 | -€20,656 | -€4,881 | -30.9% |
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 4 November 2026 via checked.be.