GRANDS VINS - Import: 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.
GRANDS VINS - Import
Largest movements
- Receivables within one year -€221,089
down €221,089 (-30.8%), from €718,687 to €497,598
of which Trade receivables: -€221,966
- Tangible fixed assets -€42,565
down €42,565 (-21.5%), from €198,308 to €155,743
of which Leasing and similar rights: -€32,320
- Stocks and contracts +€27,829
up €27,829 (+1.6%), from €1.7m to €1.8m
- Accrued charges and deferred income -€180,310
down €180,310 (-63.7%), from €283,266 to €102,956
- Trade debts -€76,883
down €76,883 (-50.4%), from €152,673 to €75,791
- Debts after one year -€28,455
down €28,455 (-25.9%), from €109,840 to €81,384
- Gross operating margin +€13,000
up €13,000 (+17.2%), from €75,652 to €88,652
- Depreciation +€4,320
up €4,320 (+9.8%), from €43,962 to €48,282
- Financial charges -€3,780
down €3,780 (-15.0%), from €25,215 to €21,434
- Write-downs -€3,769
new in 2025: -€3,769
- Taxes +€2,502
up €2,502 (+92.3%), from €2,711 to €5,213
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 | €2,677,985 | €2,427,401 | -€250,584 | -9.4% |
| Fixed assets | 21/28 | €204,886 | €167,143 | -€37,743 | -18.4% |
| Intangible fixed assets | 21 | €6,578 | €11,400 | +€4,822 | +73.3% |
| Tangible fixed assets | 22/27 | €198,308 | €155,743 | -€42,565 | -21.5% |
| Plant, machinery and equipment | 23 | €1,052 | €536 | -€516 | -49.1% |
| Furniture and vehicles | 24 | €2,041 | €3,159 | +€1,119 | +54.8% |
| Leasing and similar rights | 25 | €118,700 | €86,380 | -€32,320 | -27.2% |
| Other tangible fixed assets | 26 | €76,516 | €65,669 | -€10,847 | -14.2% |
| Current assets | 29/58 | €2,473,098 | €2,260,258 | -€212,841 | -8.6% |
| Stocks and contracts in progress | 3 | €1,724,030 | €1,751,858 | +€27,829 | +1.6% |
| Stocks | 30/36 | €1,724,030 | €1,751,858 | +€27,829 | +1.6% |
| Amounts receivable within one year | 40/41 | €718,687 | €497,598 | -€221,089 | -30.8% |
| Trade receivables | 40 | €718,687 | €496,721 | -€221,966 | -30.9% |
| Other amounts receivable | 41 | - | €877 | +€877 | |
| Cash at bank and in hand | 54/58 | €27,906 | €8,141 | -€19,765 | -70.8% |
| Deferred charges and accrued income | 490/1 | €2,476 | €2,661 | +€184 | +7.4% |
| Total equity and liabilities | 10/49 | €2,677,985 | €2,427,401 | -€250,584 | -9.4% |
| Equity | 10/15 | €463,447 | €472,160 | +€8,713 | +1.9% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,553 | -€27,840 | +€8,713 | +23.8% |
| Amounts payable | 17/49 | €2,214,538 | €1,955,241 | -€259,297 | -11.7% |
| Amounts payable after more than one year | 17 | €109,840 | €81,384 | -€28,455 | -25.9% |
| Financial debts | 170/4 | €109,840 | €81,384 | -€28,455 | -25.9% |
| Amounts payable within one year | 42/48 | €1,821,432 | €1,770,900 | -€50,531 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €35,355 | €35,978 | +€622 | +1.8% |
| Financial debts | 43 | €350,000 | €350,000 | = | 0.0% |
| Credit institutions | 430/8 | €350,000 | €350,000 | = | 0.0% |
| Trade debts | 44 | €152,673 | €75,791 | -€76,883 | -50.4% |
| Suppliers | 440/4 | €152,673 | €75,791 | -€76,883 | -50.4% |
| Taxes, remuneration and social security | 45 | €60,364 | €61,666 | +€1,303 | +2.2% |
| Taxes | 450/3 | €60,364 | €61,666 | +€1,303 | +2.2% |
| Other amounts payable | 47/48 | €1,223,040 | €1,247,466 | +€24,426 | +2.0% |
| Accrued charges and deferred income | 492/3 | €283,266 | €102,956 | -€180,310 | -63.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,962 | €48,282 | +€4,320 | +9.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€3,769 | -€3,769 | |
| Other operating charges | 640/8 | €7,297 | €9,523 | +€2,226 | +30.5% |
| Gross operating margin | 9900 | €75,652 | €88,652 | +€13,000 | +17.2% |
| Operating profit (loss) | 9901 | €24,393 | €34,615 | +€10,222 | +41.9% |
| Financial income | 75/76B | €0 | €745 | +€745 | |
| Recurring financial income | 75 | €0 | €745 | +€745 | |
| Financial charges | 65/66B | €25,215 | €21,434 | -€3,780 | -15.0% |
| Recurring financial charges | 65 | €25,215 | €21,434 | -€3,780 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | -€822 | €13,926 | +€14,748 | |
| Income taxes | 67/77 | €2,711 | €5,213 | +€2,502 | +92.3% |
| Profit (loss) for the period | 9904 | -€3,533 | €8,713 | +€12,246 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,533 | €8,713 | +€12,246 |
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 23 October 2026 via checked.be.