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WYN: what changed

Two fiscal 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.

What changed

WYN

BE 1007.159.017
NACE 47.251, Retail sale of wines and spirits
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€46,703
2024 · -€42,700-€4,003
Equity
-€9,403
2024 · €37,300-€46,703
Cash
€16,994
2024 · €19,171-€2,177
Balance sheet total
€259,617
2024 · €285,771-€26,154

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€23,955

    down €23,955 (-11.9%), from €201,383 to €177,428

    of which Furniture and vehicles: -€17,282

Equity and liabilities
  • Profit (loss) carried forward -€46,703

    down €46,703 (-109.4%), from -€42,700 to -€89,403

  • Other debts +€10,000

    up €10,000 (+11.1%), from €90,000 to €100,000

  • Trade debts +€5,239

    up €5,239 (+31.4%), from €16,704 to €21,943

  • Tax, wage and social debts +€4,781

    up €4,781 (+52.7%), from €9,069 to €13,850

    of which Remuneration and social security: +€3,321

Income statement
  • Gross operating margin +€29,458

    up €29,458 (+88.5%), from €33,293 to €62,751

  • Staff costs +€20,516

    up €20,516 (+33.0%), from €62,114 to €82,630

  • Depreciation +€10,469

    up €10,469 (+77.6%), from €13,485 to €23,955

  • Financial charges +€2,115

    up €2,115 (+443.4%), from €477 to €2,591

  • Other operating charges +€1,364

    up €1,364 (+300.1%), from €455 to €1,819

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€42,700
Gross operating margin +€29,458
Staff costs -€20,516
Depreciation -€10,469
Other operating charges -€1,364
Financial income +€1,004
Financial charges -€2,115
Result 2025 -€46,703

Cash bridge derived

cash 2024 to 2025

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.

From operations -€2,705
Investment €0
Financing +€528
Cash 2024 €19,171
Net result for the year -€46,703
Depreciation +€23,955
Stocks and contracts +€81
Receivables within one year +€1,036
Deferred charges and accrued income -€1,095
Trade debts +€5,239
Tax, wage and social debts +€4,781
Other debts +€10,000
Debts after one year -€578
Current portion of long-term debt +€1,106
Cash 2025 €16,994
Every line side by side 41 lines
Line Code 2024 2025 Change %
Total assets 20/58 €285,771 €259,617 -€26,154 -9.2%
Fixed assets 21/28 €201,383 €177,428 -€23,955 -11.9%
Tangible fixed assets 22/27 €201,383 €177,428 -€23,955 -11.9%
Plant, machinery and equipment 23 €33,639 €29,512 -€4,127 -12.3%
Furniture and vehicles 24 €145,402 €128,120 -€17,282 -11.9%
Other tangible fixed assets 26 €22,342 €19,796 -€2,546 -11.4%
Current assets 29/58 €84,388 €82,189 -€2,199 -2.6%
Stocks and contracts in progress 3 €58,471 €58,389 -€81 -0.1%
Stocks 30/36 €58,471 €58,389 -€81 -0.1%
Amounts receivable within one year 40/41 €6,747 €5,711 -€1,036 -15.3%
Trade receivables 40 €6,567 €5,466 -€1,101 -16.8%
Other amounts receivable 41 €180 €245 +€66 +36.6%
Cash at bank and in hand 54/58 €19,171 €16,994 -€2,177 -11.4%
Deferred charges and accrued income 490/1 - €1,095 +€1,095
Total equity and liabilities 10/49 €285,771 €259,617 -€26,154 -9.2%
Equity 10/15 €37,300 -€9,403 -€46,703
Contributions 10/11 €80,000 €80,000 = 0.0%
Profit (loss) carried forward 14 -€42,700 -€89,403 -€46,703 -109.4%
Amounts payable 17/49 €248,471 €269,020 +€20,549 +8.3%
Amounts payable after more than one year 17 €132,699 €132,121 -€578 -0.4%
Financial debts 170/4 €132,699 €132,121 -€578 -0.4%
Amounts payable within one year 42/48 €115,772 €136,900 +€21,127 +18.2%
Current portion of amounts payable after more than one year 42 - €1,106 +€1,106
Trade debts 44 €16,704 €21,943 +€5,239 +31.4%
Suppliers 440/4 €16,704 €21,943 +€5,239 +31.4%
Taxes, remuneration and social security 45 €9,069 €13,850 +€4,781 +52.7%
Taxes 450/3 €3,297 €4,757 +€1,460 +44.3%
Remuneration and social security 454/9 €5,772 €9,093 +€3,321 +57.5%
Other amounts payable 47/48 €90,000 €100,000 +€10,000 +11.1%
Remuneration, social security and pensions 62 €62,114 €82,630 +€20,516 +33.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €13,485 €23,955 +€10,469 +77.6%
Other operating charges 640/8 €455 €1,819 +€1,364 +300.1%
Gross operating margin 9900 €33,293 €62,751 +€29,458 +88.5%
Operating profit (loss) 9901 -€42,761 -€45,652 -€2,892 -6.8%
Financial income 75/76B €537 €1,541 +€1,004 +186.8%
Recurring financial income 75 €537 €1,541 +€1,004 +186.8%
Financial charges 65/66B €477 €2,591 +€2,115 +443.4%
Recurring financial charges 65 €477 €2,591 +€2,115 +443.4%
Profit (loss) for the period before taxes 9903 -€42,700 -€46,703 -€4,003 -9.4%
Profit (loss) for the period 9904 -€42,700 -€46,703 -€4,003 -9.4%
Profit (loss) for the period to be appropriated 9905 -€42,700 -€46,703 -€4,003 -9.4%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.