CHAMP DES VIGNES: 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.
CHAMP DES VIGNES
Largest movements
- Stocks and contracts +€93,612
new in 2025: €93,612
- Tangible fixed assets +€49,148
up €49,148 (+5.2%), from €950,671 to €999,819
of which Furniture and vehicles: +€91,128
- Cash +€20,613
up €20,613 (+102%), from €20,142 to €40,755
mainly Other debts (+€363,000) and Contributions, distributions and other (+€105,000)
- Receivables within one year -€13,601
down €13,601 (-32.7%), from €41,645 to €28,044
of which Trade receivables: -€22,298
- Other debts +€363,000
up €363,000 (+164%), from €222,000 to €585,000
- Profit (loss) carried forward -€315,536
down €315,536 (-53.8%), from -€586,213 to -€901,749
- Contributions +€105,000
up €105,000 (+28.8%), from €365,000 to €470,000
- Debts after one year -€50,137
down €50,137 (-6.3%), from €797,684 to €747,547
- Trade debts +€40,494
up €40,494 (+185%), from €21,920 to €62,414
- Gross operating margin -€35,577
down €35,577 (-76.1%), from -€46,778 to -€82,355
- Staff costs +€32,710
up €32,710 (+33.4%), from €98,035 to €130,745
- Depreciation +€19,571
up €19,571 (+40.1%), from €48,788 to €68,358
- Financial charges -€8,996
down €8,996 (-21.1%), from €42,615 to €33,618
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 | €1,014,870 | €1,163,676 | +€148,806 | +14.7% |
| Fixed assets | 21/28 | €951,071 | €1,000,219 | +€49,148 | +5.2% |
| Tangible fixed assets | 22/27 | €950,671 | €999,819 | +€49,148 | +5.2% |
| Land and buildings | 22 | €762,039 | €742,853 | -€19,186 | -2.5% |
| Plant, machinery and equipment | 23 | €22,363 | €14,430 | -€7,933 | -35.5% |
| Furniture and vehicles | 24 | €11,350 | €102,478 | +€91,128 | +803% |
| Leasing and similar rights | 25 | €60,241 | €41,880 | -€18,361 | -30.5% |
| Assets under construction and advance payments | 27 | €94,678 | €98,178 | +€3,500 | +3.7% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €63,800 | €163,458 | +€99,658 | +156% |
| Stocks and contracts in progress | 3 | - | €93,612 | +€93,612 | |
| Stocks | 30/36 | - | €93,612 | +€93,612 | |
| Amounts receivable within one year | 40/41 | €41,645 | €28,044 | -€13,601 | -32.7% |
| Trade receivables | 40 | €25,027 | €2,730 | -€22,298 | -89.1% |
| Other amounts receivable | 41 | €16,618 | €25,314 | +€8,696 | +52.3% |
| Current investments | 50/53 | €1,047 | €1,047 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,142 | €40,755 | +€20,613 | +102% |
| Deferred charges and accrued income | 490/1 | €965 | - | -€965 | |
| Total equity and liabilities | 10/49 | €1,014,870 | €1,163,676 | +€148,806 | +14.7% |
| Equity | 10/15 | -€221,213 | -€431,749 | -€210,536 | -95.2% |
| Contributions | 10/11 | €365,000 | €470,000 | +€105,000 | +28.8% |
| Profit (loss) carried forward | 14 | -€586,213 | -€901,749 | -€315,536 | -53.8% |
| Amounts payable | 17/49 | €1,236,083 | €1,595,425 | +€359,342 | +29.1% |
| Amounts payable after more than one year | 17 | €797,684 | €747,547 | -€50,137 | -6.3% |
| Financial debts | 170/4 | €797,684 | €747,547 | -€50,137 | -6.3% |
| Amounts payable within one year | 42/48 | €438,400 | €847,879 | +€409,479 | +93.4% |
| Current portion of amounts payable after more than one year | 42 | €177,295 | €175,137 | -€2,158 | -1.2% |
| Trade debts | 44 | €21,920 | €62,414 | +€40,494 | +185% |
| Suppliers | 440/4 | €21,920 | €62,414 | +€40,494 | +185% |
| Taxes, remuneration and social security | 45 | €17,185 | €25,328 | +€8,143 | +47.4% |
| Taxes | 450/3 | €1,604 | €1,689 | +€85 | +5.3% |
| Remuneration and social security | 454/9 | €15,581 | €23,639 | +€8,058 | +51.7% |
| Other amounts payable | 47/48 | €222,000 | €585,000 | +€363,000 | +164% |
| Remuneration, social security and pensions | 62 | €98,035 | €130,745 | +€32,710 | +33.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,788 | €68,358 | +€19,571 | +40.1% |
| Other operating charges | 640/8 | €388 | €459 | +€71 | +18.2% |
| Gross operating margin | 9900 | -€46,778 | -€82,355 | -€35,577 | -76.1% |
| Operating profit (loss) | 9901 | -€193,989 | -€281,917 | -€87,928 | -45.3% |
| Financial charges | 65/66B | €42,615 | €33,618 | -€8,996 | -21.1% |
| Recurring financial charges | 65 | €42,615 | €33,618 | -€8,996 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | -€236,604 | -€315,536 | -€78,932 | -33.4% |
| Profit (loss) for the period | 9904 | -€236,604 | -€315,536 | -€78,932 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€236,604 | -€315,536 | -€78,932 | -33.4% |
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 18 October 2026 via checked.be.