WineShare: 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.
WineShare
Largest movements
- Tangible fixed assets -€23,024
down €23,024 (-29.7%), from €77,631 to €54,607
of which Land and buildings: -€13,163
- Receivables within one year -€8,905
down €8,905 (-71.7%), from €12,418 to €3,513
of which Trade receivables: -€5,992
- Stocks and contracts +€6,301
up €6,301 (+9.5%), from €66,664 to €72,965
- Cash -€4,516
down €4,516 (-5.1%), from €87,911 to €83,395
mainly Other debts (-€18,049) and Stocks and contracts (-€6,301)
- Other debts -€18,049
down €18,049 (-77.2%), from €23,371 to €5,322
- Debts after one year -€4,919
down €4,919 (-28.5%), from €17,261 to €12,341
- Trade debts -€4,706
down €4,706 (-16.1%), from €29,288 to €24,582
- Tax, wage and social debts -€3,007
down €3,007 (-15.2%), from €19,820 to €16,813
of which Taxes: -€2,453
- Accrued charges and deferred income -€3,000
down €3,000 (-100%), from €3,000 to €0
- Other operating charges +€11,607
up €11,607 (+71.1%), from €16,334 to €27,941
- Depreciation +€1,775
up €1,775 (+8.4%), from €21,250 to €23,024
- Gross operating margin +€1,225
up €1,225 (+1.8%), from €69,118 to €70,343
- Staff costs -€750
down €750 (-8.0%), from €9,336 to €8,586
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 | €248,446 | €217,759 | -€30,687 | -12.4% |
| Fixed assets | 21/28 | €79,251 | €56,227 | -€23,024 | -29.1% |
| Tangible fixed assets | 22/27 | €77,631 | €54,607 | -€23,024 | -29.7% |
| Land and buildings | 22 | €39,063 | €25,899 | -€13,163 | -33.7% |
| Furniture and vehicles | 24 | €38,568 | €28,707 | -€9,861 | -25.6% |
| Financial fixed assets | 28 | €1,620 | €1,620 | = | 0.0% |
| Current assets | 29/58 | €169,195 | €161,532 | -€7,663 | -4.5% |
| Stocks and contracts in progress | 3 | €66,664 | €72,965 | +€6,301 | +9.5% |
| Stocks | 30/36 | €66,664 | €72,965 | +€6,301 | +9.5% |
| Amounts receivable within one year | 40/41 | €12,418 | €3,513 | -€8,905 | -71.7% |
| Trade receivables | 40 | €9,506 | €3,513 | -€5,992 | -63.0% |
| Other amounts receivable | 41 | €2,912 | €0 | -€2,912 | -100% |
| Current investments | 50/53 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €87,911 | €83,395 | -€4,516 | -5.1% |
| Deferred charges and accrued income | 490/1 | €1,952 | €1,408 | -€544 | -27.9% |
| Total equity and liabilities | 10/49 | €248,446 | €217,759 | -€30,687 | -12.4% |
| Equity | 10/15 | €150,996 | €153,782 | +€2,786 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €132,396 | €135,182 | +€2,786 | +2.1% |
| Distributable reserves | 133 | €132,396 | €135,182 | +€2,786 | +2.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €97,450 | €63,977 | -€33,473 | -34.3% |
| Amounts payable after more than one year | 17 | €17,261 | €12,341 | -€4,919 | -28.5% |
| Financial debts | 170/4 | €17,261 | €12,341 | -€4,919 | -28.5% |
| Amounts payable within one year | 42/48 | €77,190 | €51,636 | -€25,554 | -33.1% |
| Current portion of amounts payable after more than one year | 42 | €4,711 | €4,919 | +€209 | +4.4% |
| Trade debts | 44 | €29,288 | €24,582 | -€4,706 | -16.1% |
| Suppliers | 440/4 | €29,288 | €24,582 | -€4,706 | -16.1% |
| Taxes, remuneration and social security | 45 | €19,820 | €16,813 | -€3,007 | -15.2% |
| Taxes | 450/3 | €19,265 | €16,813 | -€2,453 | -12.7% |
| Remuneration and social security | 454/9 | €555 | €0 | -€555 | -100% |
| Other amounts payable | 47/48 | €23,371 | €5,322 | -€18,049 | -77.2% |
| Accrued charges and deferred income | 492/3 | €3,000 | €0 | -€3,000 | -100% |
| Non-recurring operating income | 76A | €4,000 | €0 | -€4,000 | -100% |
| Remuneration, social security and pensions | 62 | €9,336 | €8,586 | -€750 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,250 | €23,024 | +€1,775 | +8.4% |
| Other operating charges | 640/8 | €16,334 | €27,941 | +€11,607 | +71.1% |
| Gross operating margin | 9900 | €69,118 | €70,343 | +€1,225 | +1.8% |
| Operating profit (loss) | 9901 | €22,198 | €10,792 | -€11,406 | -51.4% |
| Financial income | 75/76B | €56 | €100 | +€44 | +78.4% |
| Recurring financial income | 75 | €56 | €100 | +€44 | +78.4% |
| Financial charges | 65/66B | €1,922 | €2,205 | +€283 | +14.7% |
| Recurring financial charges | 65 | €1,922 | €2,205 | +€283 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | €20,332 | €8,687 | -€11,645 | -57.3% |
| Income taxes | 67/77 | €6,520 | €5,901 | -€618 | -9.5% |
| Profit (loss) for the period | 9904 | €13,813 | €2,786 | -€11,027 | -79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,813 | €2,786 | -€11,027 | -79.8% |
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.