La Cave à vins: what changed
La Cave à vins
Largest movements
- Receivables within one year -€12,290
down €12,290 (-25.1%), from €48,880 to €36,590
of which Trade receivables: -€11,318
- Cash +€9,626
up €9,626 (+103%), from €9,381 to €19,006
mainly Receivables within one year (+€12,290) and Net result for the year (+€8,182)
- Stocks and contracts -€3,214
down €3,214 (-2.3%), from €139,261 to €136,047
- Tax, wage and social debts -€8,446
down €8,446 (-17.1%), from €49,304 to €40,858
of which Taxes: -€5,178
- Profit (loss) carried forward +€8,182
up €8,182 (+12.8%), from €63,920 to €72,102
- Trade debts -€4,703
down €4,703 (-11.4%), from €41,257 to €36,554
- Write-downs +€10,992
new in 2025: €10,992
- Other operating charges +€4,483
up €4,483 (+154%), from €2,909 to €7,393
- Gross operating margin +€3,395
up €3,395 (+4.9%), from €69,431 to €72,826
- Taxes -€3,071
down €3,071 (-31.1%), from €9,872 to €6,801
- Staff costs +€1,587
up €1,587 (+4.4%), from €35,670 to €37,257
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €201,172 | €196,205 | -€4,967 | -2.5% |
| Fixed assets | 21/28 | €3,651 | €4,561 | +€911 | +24.9% |
| Tangible fixed assets | 22/27 | €2,015 | €2,926 | +€911 | +45.2% |
| Plant, machinery and equipment | 23 | €514 | €169 | -€345 | -67.1% |
| Furniture and vehicles | 24 | €1,500 | €2,756 | +€1,256 | +83.7% |
| Financial fixed assets | 28 | €1,636 | €1,636 | = | 0.0% |
| Current assets | 29/58 | €197,521 | €191,644 | -€5,878 | -3.0% |
| Stocks and contracts in progress | 3 | €139,261 | €136,047 | -€3,214 | -2.3% |
| Stocks | 30/36 | €139,261 | €136,047 | -€3,214 | -2.3% |
| Amounts receivable within one year | 40/41 | €48,880 | €36,590 | -€12,290 | -25.1% |
| Trade receivables | 40 | €41,109 | €29,791 | -€11,318 | -27.5% |
| Other amounts receivable | 41 | €7,771 | €6,799 | -€971 | -12.5% |
| Cash at bank and in hand | 54/58 | €9,381 | €19,006 | +€9,626 | +103% |
| Total equity and liabilities | 10/49 | €201,172 | €196,205 | -€4,967 | -2.5% |
| Equity | 10/15 | €110,611 | €118,793 | +€8,182 | +7.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,492 | €40,492 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €38,632 | €38,632 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,920 | €72,102 | +€8,182 | +12.8% |
| Amounts payable | 17/49 | €90,561 | €77,411 | -€13,149 | -14.5% |
| Amounts payable within one year | 42/48 | €90,561 | €77,411 | -€13,149 | -14.5% |
| Trade debts | 44 | €41,257 | €36,554 | -€4,703 | -11.4% |
| Suppliers | 440/4 | €41,257 | €36,554 | -€4,703 | -11.4% |
| Taxes, remuneration and social security | 45 | €49,304 | €40,858 | -€8,446 | -17.1% |
| Taxes | 450/3 | €35,958 | €30,780 | -€5,178 | -14.4% |
| Remuneration and social security | 454/9 | €13,346 | €10,078 | -€3,269 | -24.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €35,670 | €37,257 | +€1,587 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,541 | €2,086 | +€545 | +35.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,992 | +€10,992 | |
| Other operating charges | 640/8 | €2,909 | €7,393 | +€4,483 | +154% |
| Gross operating margin | 9900 | €69,431 | €72,826 | +€3,395 | +4.9% |
| Operating profit (loss) | 9901 | €29,311 | €15,099 | -€14,213 | -48.5% |
| Financial income | 75/76B | €0 | €10 | +€10 | |
| Recurring financial income | 75 | €0 | €10 | +€10 | |
| Financial charges | 65/66B | €347 | €126 | -€221 | -63.8% |
| Recurring financial charges | 65 | €347 | €126 | -€221 | -63.8% |
| Profit (loss) for the period before taxes | 9903 | €28,964 | €14,983 | -€13,982 | -48.3% |
| Income taxes | 67/77 | €9,872 | €6,801 | -€3,071 | -31.1% |
| Profit (loss) for the period | 9904 | €19,093 | €8,182 | -€10,911 | -57.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,093 | €8,182 | -€10,911 | -57.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.