LA CAVE DES VIGNERONS: 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.
LA CAVE DES VIGNERONS
Largest movements
- Cash +€46,337
up €46,337 (+25.9%), from €178,763 to €225,100
mainly Net result for the year (+€111,258) and Depreciation (+€49,609)
- Tangible fixed assets -€30,596
down €30,596 (-12.9%), from €236,518 to €205,921
of which Furniture and vehicles: -€23,289
- Receivables within one year +€26,475
up €26,475 (+19.6%), from €134,873 to €161,348
of which Other amounts receivable: +€15,381
- Stocks and contracts -€17,425
down €17,425 (-11.4%), from €153,305 to €135,880
- Reserves +€39,345
up €39,345 (+18.4%), from €213,746 to €253,091
of which Distributable reserves: +€39,305
- Debts after one year -€38,012
down €38,012 (-19.4%), from €196,003 to €157,990
- Tax, wage and social debts +€27,512
up €27,512 (+32.9%), from €83,609 to €111,121
of which Remuneration and social security: +€22,303
- Trade debts -€8,046
down €8,046 (-5.1%), from €156,815 to €148,768
- Gross operating margin +€180,939
up €180,939 (+53.7%), from €336,938 to €517,876
- Staff costs +€137,159
up €137,159 (+83.7%), from €163,963 to €301,122
- Depreciation +€13,228
up €13,228 (+36.4%), from €36,381 to €49,609
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 | €739,606 | €758,081 | +€18,475 | +2.5% |
| Fixed assets | 21/28 | €240,999 | €207,043 | -€33,956 | -14.1% |
| Intangible fixed assets | 21 | €249 | - | -€249 | |
| Tangible fixed assets | 22/27 | €236,518 | €205,921 | -€30,596 | -12.9% |
| Furniture and vehicles | 24 | €154,963 | €131,674 | -€23,289 | -15.0% |
| Other tangible fixed assets | 26 | €81,554 | €74,247 | -€7,307 | -9.0% |
| Financial fixed assets | 28 | €4,232 | €1,122 | -€3,110 | -73.5% |
| Current assets | 29/58 | €498,607 | €551,038 | +€52,431 | +10.5% |
| Stocks and contracts in progress | 3 | €153,305 | €135,880 | -€17,425 | -11.4% |
| Stocks | 30/36 | €153,305 | €135,880 | -€17,425 | -11.4% |
| Amounts receivable within one year | 40/41 | €134,873 | €161,348 | +€26,475 | +19.6% |
| Trade receivables | 40 | €85,446 | €96,540 | +€11,094 | +13.0% |
| Other amounts receivable | 41 | €49,427 | €64,808 | +€15,381 | +31.1% |
| Cash at bank and in hand | 54/58 | €178,763 | €225,100 | +€46,337 | +25.9% |
| Deferred charges and accrued income | 490/1 | €31,667 | €28,711 | -€2,956 | -9.3% |
| Total equity and liabilities | 10/49 | €739,606 | €758,081 | +€18,475 | +2.5% |
| Equity | 10/15 | €232,338 | €271,683 | +€39,345 | +16.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €213,746 | €253,091 | +€39,345 | +18.4% |
| Tax-exempt reserves | 132 | - | €40 | +€40 | |
| Distributable reserves | 133 | €213,746 | €253,051 | +€39,305 | +18.4% |
| Amounts payable | 17/49 | €507,269 | €486,399 | -€20,870 | -4.1% |
| Amounts payable after more than one year | 17 | €196,003 | €157,990 | -€38,012 | -19.4% |
| Financial debts | 170/4 | €196,003 | €157,990 | -€38,012 | -19.4% |
| Amounts payable within one year | 42/48 | €310,646 | €327,700 | +€17,054 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €39,364 | €39,469 | +€105 | +0.3% |
| Trade debts | 44 | €156,815 | €148,768 | -€8,046 | -5.1% |
| Suppliers | 440/4 | €156,815 | €148,768 | -€8,046 | -5.1% |
| Taxes, remuneration and social security | 45 | €83,609 | €111,121 | +€27,512 | +32.9% |
| Taxes | 450/3 | €48,057 | €53,266 | +€5,208 | +10.8% |
| Remuneration and social security | 454/9 | €35,552 | €57,855 | +€22,303 | +62.7% |
| Other amounts payable | 47/48 | €30,857 | €28,341 | -€2,517 | -8.2% |
| Accrued charges and deferred income | 492/3 | €620 | €709 | +€89 | +14.3% |
| Non-recurring operating income | 76A | €247 | - | -€247 | |
| Remuneration, social security and pensions | 62 | €163,963 | €301,122 | +€137,159 | +83.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,381 | €49,609 | +€13,228 | +36.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €139 | -€139 | -€277 | |
| Other operating charges | 640/8 | €18,087 | €20,100 | +€2,013 | +11.1% |
| Non-recurring operating charges | 66A | €100 | €210 | +€110 | +110% |
| Gross operating margin | 9900 | €336,938 | €517,876 | +€180,939 | +53.7% |
| Operating profit (loss) | 9901 | €118,268 | €146,973 | +€28,705 | +24.3% |
| Financial income | 75/76B | €1,086 | €3,926 | +€2,841 | +262% |
| Recurring financial income | 75 | €1,086 | €3,926 | +€2,841 | +262% |
| Financial charges | 65/66B | €9,662 | €10,692 | +€1,030 | +10.7% |
| Recurring financial charges | 65 | €9,662 | €10,692 | +€1,030 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €109,692 | €140,208 | +€30,516 | +27.8% |
| Income taxes | 67/77 | €24,631 | €28,950 | +€4,318 | +17.5% |
| Profit (loss) for the period | 9904 | €85,061 | €111,258 | +€26,197 | +30.8% |
| Transfer to tax-exempt reserves | 689 | - | €40 | +€40 | |
| Profit (loss) for the period to be appropriated | 9905 | €85,061 | €111,218 | +€26,157 | +30.8% |
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 29 October 2026 via checked.be.