WINESPOT: 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.
WINESPOT
Largest movements
- Stocks and contracts +€11,912
up €11,912 (+11.3%), from €105,255 to €117,167
- Cash -€10,638
down €10,638 (-35.9%), from €29,656 to €19,018
mainly Stocks and contracts (-€11,912) and Net result for the year (-€9,334)
- Tangible fixed assets +€2,407
up €2,407 (+24.7%), from €9,764 to €12,171
of which Other tangible fixed assets: +€2,609
- Other debts +€9,534
up €9,534 (+23.8%), from €40,137 to €49,670
- Profit (loss) carried forward -€9,334
down €9,334, from €167 to -€9,167
- Advances received +€4,683
new in 2025: €4,683
- Tax, wage and social debts -€2,565
down €2,565 (-17.7%), from €14,481 to €11,916
of which Taxes: -€3,072
- Gross operating margin -€14,479
down €14,479, from €9,605 to -€4,874
- Taxes -€2,125
down €2,125 (-89.8%), from €2,367 to €241
- Financial income -€832
down €832 (-49.0%), from €1,697 to €866
- Depreciation +€477
up €477 (+19.1%), from €2,491 to €2,968
- Financial charges -€284
down €284 (-21.7%), from €1,313 to €1,029
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 | €203,245 | €205,777 | +€2,532 | +1.2% |
| Fixed assets | 21/28 | €9,836 | €12,243 | +€2,407 | +24.5% |
| Tangible fixed assets | 22/27 | €9,764 | €12,171 | +€2,407 | +24.7% |
| Plant, machinery and equipment | 23 | €4,087 | €3,243 | -€844 | -20.6% |
| Furniture and vehicles | 24 | €584 | €1,226 | +€642 | +110% |
| Other tangible fixed assets | 26 | €5,093 | €7,702 | +€2,609 | +51.2% |
| Financial fixed assets | 28 | €72 | €72 | = | 0.0% |
| Current assets | 29/58 | €193,409 | €193,534 | +€125 | +0.1% |
| Stocks and contracts in progress | 3 | €105,255 | €117,167 | +€11,912 | +11.3% |
| Stocks | 30/36 | €105,255 | €117,167 | +€11,912 | +11.3% |
| Amounts receivable within one year | 40/41 | €57,453 | €55,863 | -€1,589 | -2.8% |
| Trade receivables | 40 | €57,453 | €53,105 | -€4,348 | -7.6% |
| Other amounts receivable | 41 | - | €2,759 | +€2,759 | |
| Cash at bank and in hand | 54/58 | €29,656 | €19,018 | -€10,638 | -35.9% |
| Deferred charges and accrued income | 490/1 | €1,045 | €1,485 | +€441 | +42.2% |
| Total equity and liabilities | 10/49 | €203,245 | €205,777 | +€2,532 | +1.2% |
| Equity | 10/15 | €40,525 | €31,191 | -€9,334 | -23.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €21,808 | €21,808 | = | 0.0% |
| Distributable reserves | 133 | €21,808 | €21,808 | = | 0.0% |
| Profit (loss) carried forward | 14 | €167 | -€9,167 | -€9,334 | |
| Amounts payable | 17/49 | €162,720 | €174,586 | +€11,867 | +7.3% |
| Amounts payable within one year | 42/48 | €162,720 | €174,586 | +€11,867 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €108,102 | €108,317 | +€215 | +0.2% |
| Suppliers | 440/4 | €108,102 | €108,317 | +€215 | +0.2% |
| Advances received on contracts in progress | 46 | - | €4,683 | +€4,683 | |
| Taxes, remuneration and social security | 45 | €14,481 | €11,916 | -€2,565 | -17.7% |
| Taxes | 450/3 | €12,874 | €9,802 | -€3,072 | -23.9% |
| Remuneration and social security | 454/9 | €1,607 | €2,114 | +€507 | +31.6% |
| Other amounts payable | 47/48 | €40,137 | €49,670 | +€9,534 | +23.8% |
| Non-recurring operating income | 76A | €2,085 | €0 | -€2,085 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,491 | €2,968 | +€477 | +19.1% |
| Other operating charges | 640/8 | €891 | €1,088 | +€197 | +22.2% |
| Non-recurring operating charges | 66A | €850 | €0 | -€850 | -100% |
| Gross operating margin | 9900 | €9,605 | -€4,874 | -€14,479 | |
| Operating profit (loss) | 9901 | €5,374 | -€8,930 | -€14,303 | |
| Financial income | 75/76B | €1,697 | €866 | -€832 | -49.0% |
| Recurring financial income | 75 | €1,697 | €866 | -€832 | -49.0% |
| Financial charges | 65/66B | €1,313 | €1,029 | -€284 | -21.7% |
| Recurring financial charges | 65 | €1,313 | €1,029 | -€284 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €5,758 | -€9,093 | -€14,851 | |
| Income taxes | 67/77 | €2,367 | €241 | -€2,125 | -89.8% |
| Profit (loss) for the period | 9904 | €3,391 | -€9,334 | -€12,725 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,391 | -€9,334 | -€12,725 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.