WINIMOTORS: 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.
WINIMOTORS
Largest movements
- Tangible fixed assets -€38,883
down €38,883 (-24.1%), from €161,064 to €122,181
- Cash -€21,735
down €21,735 (-12.1%), from €179,651 to €157,917
mainly Tax, wage and social debts (-€41,508) and Net result for the year (-€29,112)
- Receivables within one year +€11,834
up €11,834 (+10.0%), from €118,154 to €129,989
of which Trade receivables: +€12,126
- Stocks and contracts +€6,145
up €6,145 (+4.1%), from €149,314 to €155,459
- Tax, wage and social debts -€41,508
down €41,508 (-34.2%), from €121,506 to €79,998
of which Taxes: -€28,784
- Profit (loss) carried forward -€29,112
new in 2023: -€29,112
- Accrued charges and deferred income +€25,743
up €25,743 (+14,933%), from €172 to €25,916
- Other debts +€25,560
up €25,560 (+2,363%), from €1,082 to €26,641
- Debts after one year -€21,683
down €21,683 (-19.1%), from €113,470 to €91,787
- Gross operating margin -€103,022
down €103,022 (-35.6%), from €289,725 to €186,703
- Staff costs -€37,165
down €37,165 (-22.7%), from €164,006 to €126,841
- Taxes -€19,683
no longer reported in 2023 (was €19,683)
- Depreciation -€17,912
down €17,912 (-28.7%), from €62,479 to €44,567
- Other operating charges +€15,210
up €15,210 (+71.1%), from €21,390 to €36,600
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €611,823 | €565,545 | -€46,277 | -7.6% |
| Fixed assets | 21/28 | €161,064 | €122,181 | -€38,883 | -24.1% |
| Tangible fixed assets | 22/27 | €161,064 | €122,181 | -€38,883 | -24.1% |
| Land and buildings | 22 | €70,955 | €55,180 | -€15,775 | -22.2% |
| Plant, machinery and equipment | 23 | €41,320 | €33,735 | -€7,585 | -18.4% |
| Furniture and vehicles | 24 | €48,790 | €33,266 | -€15,524 | -31.8% |
| Current assets | 29/58 | €450,758 | €443,364 | -€7,394 | -1.6% |
| Stocks and contracts in progress | 3 | €149,314 | €155,459 | +€6,145 | +4.1% |
| Stocks | 30/36 | €149,314 | €155,459 | +€6,145 | +4.1% |
| Amounts receivable within one year | 40/41 | €118,154 | €129,989 | +€11,834 | +10.0% |
| Trade receivables | 40 | €69,148 | €81,274 | +€12,126 | +17.5% |
| Other amounts receivable | 41 | €49,006 | €48,714 | -€292 | -0.6% |
| Cash at bank and in hand | 54/58 | €179,651 | €157,917 | -€21,735 | -12.1% |
| Deferred charges and accrued income | 490/1 | €3,639 | - | -€3,639 | |
| Total equity and liabilities | 10/49 | €611,823 | €565,545 | -€46,277 | -7.6% |
| Equity | 10/15 | €305,703 | €276,591 | -€29,112 | -9.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €287,111 | €287,111 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €285,251 | €287,111 | +€1,859 | +0.7% |
| Profit (loss) carried forward | 14 | - | -€29,112 | -€29,112 | |
| Amounts payable | 17/49 | €306,120 | €288,954 | -€17,165 | -5.6% |
| Amounts payable after more than one year | 17 | €113,470 | €91,787 | -€21,683 | -19.1% |
| Financial debts | 170/4 | €113,470 | €91,787 | -€21,683 | -19.1% |
| Amounts payable within one year | 42/48 | €192,478 | €171,252 | -€21,226 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €32,285 | €21,683 | -€10,602 | -32.8% |
| Trade debts | 44 | €27,330 | €42,930 | +€15,599 | +57.1% |
| Suppliers | 440/4 | €27,330 | €42,930 | +€15,599 | +57.1% |
| Advances received on contracts in progress | 46 | €10,275 | - | -€10,275 | |
| Taxes, remuneration and social security | 45 | €121,506 | €79,998 | -€41,508 | -34.2% |
| Taxes | 450/3 | €87,884 | €59,100 | -€28,784 | -32.8% |
| Remuneration and social security | 454/9 | €33,622 | €20,898 | -€12,724 | -37.8% |
| Other amounts payable | 47/48 | €1,082 | €26,641 | +€25,560 | +2,363% |
| Accrued charges and deferred income | 492/3 | €172 | €25,916 | +€25,743 | +14,933% |
| Non-recurring operating income | 76A | - | €1,653 | +€1,653 | |
| Remuneration, social security and pensions | 62 | €164,006 | €126,841 | -€37,165 | -22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,479 | €44,567 | -€17,912 | -28.7% |
| Other operating charges | 640/8 | €21,390 | €36,600 | +€15,210 | +71.1% |
| Gross operating margin | 9900 | €289,725 | €186,703 | -€103,022 | -35.6% |
| Operating profit (loss) | 9901 | €41,851 | -€21,304 | -€63,155 | |
| Financial income | 75/76B | €8,777 | €332 | -€8,445 | -96.2% |
| Recurring financial income | 75 | €8,777 | €332 | -€8,445 | -96.2% |
| Financial charges | 65/66B | €9,480 | €8,140 | -€1,340 | -14.1% |
| Recurring financial charges | 65 | €9,480 | €8,140 | -€1,340 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €41,148 | -€29,112 | -€70,260 | |
| Income taxes | 67/77 | €19,683 | - | -€19,683 | |
| Profit (loss) for the period | 9904 | €21,465 | -€29,112 | -€50,577 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,465 | -€29,112 | -€50,577 |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.