WineSeasons: 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.
WineSeasons
Largest movements
- Cash -€5,076
no longer reported in 2025 (was €5,076)
mainly Net result for the year (-€8,695) and Receivables within one year (-€4,896)
- Receivables within one year +€4,896
up €4,896 (+75.4%), from €6,493 to €11,389
of which Trade receivables: +€2,450
- Stocks and contracts -€1,888
down €1,888 (-6.2%), from €30,421 to €28,533
- Profit (loss) carried forward -€8,695
down €8,695 (-66.9%), from €12,988 to €4,293
- Trade debts +€7,981
up €7,981 (+100%), from €7,949 to €15,930
- Short-term financial debts -€1,082
down €1,082 (-10.9%), from €9,923 to €8,841
- Other debts -€1,000
down €1,000 (-66.7%), from €1,500 to €500
- Tax, wage and social debts +€809
up €809 (+39.5%), from €2,049 to €2,858
- Gross operating margin -€11,297
down €11,297, from €6,324 to -€4,974
- Other operating charges -€1,914
down €1,914 (-57.5%), from €3,330 to €1,415
- Financial charges +€1,038
up €1,038 (+76.1%), from €1,365 to €2,403
- Staff costs -€164
no longer reported in 2025 (was €164)
- Financial income +€97
up €97 (+96,850%), from €0 to €97
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 | €41,990 | €39,922 | -€2,068 | -4.9% |
| Current assets | 29/58 | €41,990 | €39,922 | -€2,068 | -4.9% |
| Stocks and contracts in progress | 3 | €30,421 | €28,533 | -€1,888 | -6.2% |
| Stocks | 30/36 | €30,421 | €28,533 | -€1,888 | -6.2% |
| Amounts receivable within one year | 40/41 | €6,493 | €11,389 | +€4,896 | +75.4% |
| Trade receivables | 40 | €6,493 | €8,943 | +€2,450 | +37.7% |
| Other amounts receivable | 41 | - | €2,446 | +€2,446 | |
| Cash at bank and in hand | 54/58 | €5,076 | - | -€5,076 | |
| Total equity and liabilities | 10/49 | €41,990 | €39,922 | -€2,068 | -4.9% |
| Equity | 10/15 | €20,488 | €11,793 | -€8,695 | -42.4% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,988 | €4,293 | -€8,695 | -66.9% |
| Amounts payable | 17/49 | €21,502 | €28,129 | +€6,627 | +30.8% |
| Amounts payable within one year | 42/48 | €21,421 | €28,129 | +€6,708 | +31.3% |
| Financial debts | 43 | €9,923 | €8,841 | -€1,082 | -10.9% |
| Credit institutions | 430/8 | €9,923 | €8,841 | -€1,082 | -10.9% |
| Trade debts | 44 | €7,949 | €15,930 | +€7,981 | +100% |
| Suppliers | 440/4 | €7,949 | €15,930 | +€7,981 | +100% |
| Taxes, remuneration and social security | 45 | €2,049 | €2,858 | +€809 | +39.5% |
| Taxes | 450/3 | €2,049 | €2,858 | +€809 | +39.5% |
| Other amounts payable | 47/48 | €1,500 | €500 | -€1,000 | -66.7% |
| Accrued charges and deferred income | 492/3 | €81 | - | -€81 | |
| Remuneration, social security and pensions | 62 | €164 | - | -€164 | |
| Other operating charges | 640/8 | €3,330 | €1,415 | -€1,914 | -57.5% |
| Gross operating margin | 9900 | €6,324 | -€4,974 | -€11,297 | |
| Operating profit (loss) | 9901 | €2,830 | -€6,389 | -€9,219 | |
| Financial income | 75/76B | €0 | €97 | +€97 | +96,850% |
| Recurring financial income | 75 | €0 | €97 | +€97 | +96,850% |
| Financial charges | 65/66B | €1,365 | €2,403 | +€1,038 | +76.1% |
| Recurring financial charges | 65 | €1,365 | €2,403 | +€1,038 | +76.1% |
| Profit (loss) for the period before taxes | 9903 | €1,465 | -€8,695 | -€10,160 | |
| Profit (loss) for the period | 9904 | €1,465 | -€8,695 | -€10,160 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,465 | -€8,695 | -€10,160 |
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 30 October 2026 via checked.be.