WINEWISE: 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.
WINEWISE
Largest movements
- Current investments +€48,832
up €48,832 (+23.1%), from €211,168 to €260,000
- Receivables within one year -€22,314
down €22,314 (-56.3%), from €39,602 to €17,288
of which Other amounts receivable: -€19,106
- Cash -€12,469
down €12,469 (-73.0%), from €17,086 to €4,617
mainly Current investments (-€48,832) and Contributions, distributions and other (-€18,030)
- Intangible fixed assets -€3,953
no longer reported in 2025 (was €3,953)
- Reserves +€19,787
up €19,787 (+9.0%), from €219,629 to €239,415
- Trade debts -€5,942
down €5,942 (-12.5%), from €47,686 to €41,744
- Tax, wage and social debts -€5,523
down €5,523 (-44.5%), from €12,410 to €6,887
of which Taxes: -€5,476
- Gross operating margin +€17,560
up €17,560 (+10.3%), from €170,762 to €188,322
- Taxes +€5,483
up €5,483 (+45.3%), from €12,096 to €17,579
- Depreciation -€2,584
down €2,584 (-11.8%), from €21,920 to €19,336
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 | €338,466 | €345,935 | +€7,469 | +2.2% |
| Fixed assets | 21/28 | €37,523 | €30,394 | -€7,129 | -19.0% |
| Intangible fixed assets | 21 | €3,953 | - | -€3,953 | |
| Tangible fixed assets | 22/27 | €33,570 | €30,394 | -€3,176 | -9.5% |
| Land and buildings | 22 | €14,461 | €7,683 | -€6,778 | -46.9% |
| Plant, machinery and equipment | 23 | €1,643 | €7,028 | +€5,385 | +328% |
| Furniture and vehicles | 24 | €17,466 | €15,684 | -€1,782 | -10.2% |
| Current assets | 29/58 | €300,943 | €315,541 | +€14,598 | +4.9% |
| Stocks and contracts in progress | 3 | €30,911 | €31,403 | +€492 | +1.6% |
| Stocks | 30/36 | €30,911 | €31,403 | +€492 | +1.6% |
| Amounts receivable within one year | 40/41 | €39,602 | €17,288 | -€22,314 | -56.3% |
| Trade receivables | 40 | €19,212 | €16,005 | -€3,208 | -16.7% |
| Other amounts receivable | 41 | €20,389 | €1,283 | -€19,106 | -93.7% |
| Current investments | 50/53 | €211,168 | €260,000 | +€48,832 | +23.1% |
| Cash at bank and in hand | 54/58 | €17,086 | €4,617 | -€12,469 | -73.0% |
| Deferred charges and accrued income | 490/1 | €2,176 | €2,233 | +€57 | +2.6% |
| Total equity and liabilities | 10/49 | €338,466 | €345,935 | +€7,469 | +2.2% |
| Equity | 10/15 | €238,229 | €258,015 | +€19,787 | +8.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €219,629 | €239,415 | +€19,787 | +9.0% |
| Distributable reserves | 133 | €219,629 | €239,415 | +€19,787 | +9.0% |
| Amounts payable | 17/49 | €100,238 | €87,920 | -€12,318 | -12.3% |
| Amounts payable after more than one year | 17 | €37,500 | €37,500 | = | 0.0% |
| Financial debts | 170/4 | €37,500 | €37,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €61,234 | €49,093 | -€12,142 | -19.8% |
| Trade debts | 44 | €47,686 | €41,744 | -€5,942 | -12.5% |
| Suppliers | 440/4 | €47,686 | €41,744 | -€5,942 | -12.5% |
| Taxes, remuneration and social security | 45 | €12,410 | €6,887 | -€5,523 | -44.5% |
| Taxes | 450/3 | €8,671 | €3,196 | -€5,476 | -63.1% |
| Remuneration and social security | 454/9 | €3,739 | €3,692 | -€47 | -1.3% |
| Other amounts payable | 47/48 | €1,138 | €461 | -€677 | -59.5% |
| Accrued charges and deferred income | 492/3 | €1,504 | €1,328 | -€176 | -11.7% |
| Remuneration, social security and pensions | 62 | €31,636 | €30,603 | -€1,034 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,920 | €19,336 | -€2,584 | -11.8% |
| Other operating charges | 640/8 | €1,782 | €1,897 | +€116 | +6.5% |
| Gross operating margin | 9900 | €170,762 | €188,322 | +€17,560 | +10.3% |
| Operating profit (loss) | 9901 | €115,425 | €136,486 | +€21,062 | +18.2% |
| Financial income | 75/76B | €4,931 | €6,125 | +€1,194 | +24.2% |
| Recurring financial income | 75 | €4,931 | €6,125 | +€1,194 | +24.2% |
| Financial charges | 65/66B | €86,713 | €87,216 | +€503 | +0.6% |
| Recurring financial charges | 65 | €86,713 | €87,216 | +€503 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €33,642 | €55,396 | +€21,753 | +64.7% |
| Income taxes | 67/77 | €12,096 | €17,579 | +€5,483 | +45.3% |
| Profit (loss) for the period | 9904 | €21,547 | €37,817 | +€16,270 | +75.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,547 | €37,817 | +€16,270 | +75.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.