WORLD WIDE WINES: what changed
What changed
WORLD WIDE WINES
NACE 46.341, Wholesale of wines and spirits
filed annual accounts (NBB)
Net result for the year
€5,853
2024 · €4,600+€1,254
Equity
€222,035
2024 · €297,301-€75,266
Cash
€121,029
2024 · €177,289-€56,260
Balance sheet total
€298,248
2024 · €362,169-€63,921
Largest movements
Assets
- Cash -€56,260
down €56,260 (-31.7%), from €177,289 to €121,029
mainly Contributions, distributions and other (-€81,120) and Receivables within one year (-€2,240)
- Tangible fixed assets -€11,358
down €11,358 (-21.5%), from €52,876 to €41,518
Equity and liabilities
- Reserves -€75,320
down €75,320 (-27.2%), from €277,061 to €201,742
of which Distributable reserves: -€75,320
- Trade debts +€7,273
up €7,273 (+14.3%), from €50,960 to €58,233
- Tax, wage and social debts +€4,170
up €4,170 (+30.2%), from €13,811 to €17,980
Income statement
- Other operating charges -€5,239
down €5,239 (-15.5%), from €33,739 to €28,500
- Gross operating margin -€2,874
down €2,874 (-5.3%), from €53,899 to €51,025
- Taxes +€1,085
up €1,085 (+34.6%), from €3,137 to €4,221
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€4,600
Gross operating margin
-€2,874
Staff costs
+€116
Other operating charges
+€5,239
Financial income
-€140
Financial charges
-€3
Taxes
-€1,085
Result 2025
€5,853
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€24,859
Investment
€0
Financing
-€81,120
Cash 2024
€177,289
From operations (derived)
+€24,859
Net result for the year
+€5,853
Depreciation
+€11,358
Stocks and contracts
-€1,212
Receivables within one year
-€2,240
Deferred charges and accrued income
-€246
Trade debts
+€7,273
Tax, wage and social debts
+€4,170
Other debts
-€98
Financing
-€81,120
Contributions, distributions and other
-€81,120
Cash 2025
€121,029
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €362,169 | €298,248 | -€63,921 | -17.6% |
| Fixed assets | 21/28 | €52,876 | €41,518 | -€11,358 | -21.5% |
| Tangible fixed assets | 22/27 | €52,876 | €41,518 | -€11,358 | -21.5% |
| Land and buildings | 22 | €6,615 | €4,896 | -€1,719 | -26.0% |
| Plant, machinery and equipment | 23 | €29,191 | €24,606 | -€4,586 | -15.7% |
| Furniture and vehicles | 24 | €17,069 | €12,016 | -€5,053 | -29.6% |
| Current assets | 29/58 | €309,293 | €256,730 | -€52,563 | -17.0% |
| Stocks and contracts in progress | 3 | €88,988 | €90,199 | +€1,212 | +1.4% |
| Stocks | 30/36 | €88,988 | €90,199 | +€1,212 | +1.4% |
| Amounts receivable within one year | 40/41 | €38,573 | €40,813 | +€2,240 | +5.8% |
| Trade receivables | 40 | €35,167 | €29,303 | -€5,864 | -16.7% |
| Other amounts receivable | 41 | €3,406 | €11,510 | +€8,104 | +238% |
| Cash at bank and in hand | 54/58 | €177,289 | €121,029 | -€56,260 | -31.7% |
| Deferred charges and accrued income | 490/1 | €4,444 | €4,689 | +€246 | +5.5% |
| Total equity and liabilities | 10/49 | €362,169 | €298,248 | -€63,921 | -17.6% |
| Equity | 10/15 | €297,301 | €222,035 | -€75,266 | -25.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €277,061 | €201,742 | -€75,320 | -27.2% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €444 | €444 | = | 0.0% |
| Distributable reserves | 133 | €274,617 | €199,298 | -€75,320 | -27.4% |
| Profit (loss) carried forward | 14 | €239 | €293 | +€53 | +22.3% |
| Amounts payable | 17/49 | €64,869 | €76,214 | +€11,345 | +17.5% |
| Amounts payable within one year | 42/48 | €64,869 | €76,214 | +€11,345 | +17.5% |
| Trade debts | 44 | €50,960 | €58,233 | +€7,273 | +14.3% |
| Suppliers | 440/4 | €50,960 | €58,233 | +€7,273 | +14.3% |
| Taxes, remuneration and social security | 45 | €13,811 | €17,980 | +€4,170 | +30.2% |
| Taxes | 450/3 | €13,811 | €17,980 | +€4,170 | +30.2% |
| Other amounts payable | 47/48 | €98 | - | -€98 | |
| Remuneration, social security and pensions | 62 | €2,501 | €2,385 | -€116 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,358 | €11,358 | = | 0.0% |
| Other operating charges | 640/8 | €33,739 | €28,500 | -€5,239 | -15.5% |
| Gross operating margin | 9900 | €53,899 | €51,025 | -€2,874 | -5.3% |
| Operating profit (loss) | 9901 | €6,300 | €8,782 | +€2,481 | +39.4% |
| Financial income | 75/76B | €1,564 | €1,424 | -€140 | -9.0% |
| Recurring financial income | 75 | €1,564 | €1,424 | -€140 | -9.0% |
| Financial charges | 65/66B | €128 | €130 | +€3 | +2.3% |
| Recurring financial charges | 65 | €128 | €130 | +€3 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €7,737 | €10,075 | +€2,338 | +30.2% |
| Income taxes | 67/77 | €3,137 | €4,221 | +€1,085 | +34.6% |
| Profit (loss) for the period | 9904 | €4,600 | €5,853 | +€1,254 | +27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,600 | €5,853 | +€1,254 | +27.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.