WiniCo: 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.
WiniCo
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€71,429
down €71,429 (-7.6%), from €942,857 to €871,428
- Current portion of long-term debt -€42,857
down €42,857 (-27.3%), from €157,143 to €114,286
- Profit (loss) carried forward +€38,494
up €38,494, from -€38,494 to €0
- Reserves +€36,809
new in 2025: €36,809
- Accrued charges and deferred income +€30,000
new in 2025: €30,000
- Gross operating margin +€115,170
up €115,170, from -€5,138 to €110,032
- Financial charges +€1,241
up €1,241 (+3.8%), from €32,969 to €34,209
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.
Cash bridge derived
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 | €1,221,965 | €1,223,294 | +€1,329 | +0.1% |
| Fixed assets | 21/28 | €1,200,000 | €1,200,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,200,000 | €1,200,000 | = | 0.0% |
| Current assets | 29/58 | €21,965 | €23,294 | +€1,329 | +6.1% |
| Cash at bank and in hand | 54/58 | €21,965 | €23,294 | +€1,329 | +6.1% |
| Total equity and liabilities | 10/49 | €1,221,965 | €1,223,294 | +€1,329 | +0.1% |
| Equity | 10/15 | €111,506 | €186,809 | +€75,303 | +67.5% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | - | €36,809 | +€36,809 | |
| Distributable reserves | 133 | - | €36,809 | +€36,809 | |
| Profit (loss) carried forward | 14 | -€38,494 | €0 | +€38,494 | |
| Amounts payable | 17/49 | €1,110,459 | €1,036,485 | -€73,974 | -6.7% |
| Amounts payable after more than one year | 17 | €942,857 | €871,428 | -€71,429 | -7.6% |
| Financial debts | 170/4 | €942,857 | €871,428 | -€71,429 | -7.6% |
| Amounts payable within one year | 42/48 | €167,602 | €135,057 | -€32,545 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €157,143 | €114,286 | -€42,857 | -27.3% |
| Trade debts | 44 | €589 | €1,031 | +€442 | +75.0% |
| Suppliers | 440/4 | €589 | €1,031 | +€442 | +75.0% |
| Other amounts payable | 47/48 | €9,870 | €19,740 | +€9,870 | +100.0% |
| Accrued charges and deferred income | 492/3 | - | €30,000 | +€30,000 | |
| Other operating charges | 640/8 | €387 | €520 | +€132 | +34.2% |
| Gross operating margin | 9900 | -€5,138 | €110,032 | +€115,170 | |
| Operating profit (loss) | 9901 | -€5,525 | €109,512 | +€115,038 | |
| Financial charges | 65/66B | €32,969 | €34,209 | +€1,241 | +3.8% |
| Recurring financial charges | 65 | €32,969 | €34,209 | +€1,241 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | -€38,494 | €75,303 | +€113,797 | |
| Profit (loss) for the period | 9904 | -€38,494 | €75,303 | +€113,797 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,494 | €75,303 | +€113,797 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.