LA COTE DE BEAUNE: 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 COTE DE BEAUNE
Largest movements
- Receivables within one year -€22,673
down €22,673 (-41.1%), from €55,127 to €32,453
of which Other amounts receivable: -€13,554
- Tangible fixed assets -€14,741
down €14,741 (-18.8%), from €78,295 to €63,554
of which Land and buildings: -€14,418
- Cash -€6,272
down €6,272 (-29.9%), from €20,941 to €14,670
mainly Contributions, distributions and other (-€24,000) and Debts after one year (-€20,679)
- Stocks and contracts +€4,295
up €4,295 (+23.3%), from €18,462 to €22,758
- Debts after one year -€20,679
down €20,679 (-28.1%), from €73,688 to €53,009
- Other debts -€11,000
down €11,000 (-31.4%), from €35,000 to €24,000
- Tax, wage and social debts -€6,192
down €6,192 (-44.2%), from €13,998 to €7,806
of which Taxes: -€3,283
- Trade debts -€2,765
down €2,765 (-26.1%), from €10,601 to €7,836
- Gross operating margin -€17,798
down €17,798 (-13.7%), from €130,063 to €112,264
- Staff costs +€10,260
up €10,260 (+23.1%), from €44,373 to €54,633
- Taxes -€4,319
down €4,319 (-38.7%), from €11,174 to €6,855
- Depreciation -€1,686
down €1,686 (-8.9%), from €18,969 to €17,283
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 | €176,274 | €137,247 | -€39,027 | -22.1% |
| Fixed assets | 21/28 | €80,167 | €64,936 | -€15,231 | -19.0% |
| Intangible fixed assets | 21 | €1,872 | €1,382 | -€490 | -26.2% |
| Tangible fixed assets | 22/27 | €78,295 | €63,554 | -€14,741 | -18.8% |
| Land and buildings | 22 | €72,091 | €57,673 | -€14,418 | -20.0% |
| Furniture and vehicles | 24 | €2,923 | €3,075 | +€153 | +5.2% |
| Other tangible fixed assets | 26 | €3,281 | €2,805 | -€476 | -14.5% |
| Current assets | 29/58 | €96,107 | €72,311 | -€23,796 | -24.8% |
| Stocks and contracts in progress | 3 | €18,462 | €22,758 | +€4,295 | +23.3% |
| Stocks | 30/36 | €18,462 | €22,758 | +€4,295 | +23.3% |
| Amounts receivable within one year | 40/41 | €55,127 | €32,453 | -€22,673 | -41.1% |
| Trade receivables | 40 | €9,387 | €267 | -€9,119 | -97.2% |
| Other amounts receivable | 41 | €45,740 | €32,186 | -€13,554 | -29.6% |
| Cash at bank and in hand | 54/58 | €20,941 | €14,670 | -€6,272 | -29.9% |
| Deferred charges and accrued income | 490/1 | €1,577 | €2,431 | +€854 | +54.2% |
| Total equity and liabilities | 10/49 | €176,274 | €137,247 | -€39,027 | -22.1% |
| Equity | 10/15 | €21,769 | €21,471 | -€298 | -1.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,712 | €13,414 | -€298 | -2.2% |
| Amounts payable | 17/49 | €154,505 | €115,776 | -€38,729 | -25.1% |
| Amounts payable after more than one year | 17 | €73,688 | €53,009 | -€20,679 | -28.1% |
| Financial debts | 170/4 | €73,688 | €53,009 | -€20,679 | -28.1% |
| Amounts payable within one year | 42/48 | €80,817 | €62,767 | -€18,050 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | €19,552 | €20,679 | +€1,128 | +5.8% |
| Financial debts | 43 | €1,667 | €2,447 | +€780 | +46.8% |
| Credit institutions | 430/8 | €1,667 | €2,447 | +€780 | +46.8% |
| Trade debts | 44 | €10,601 | €7,836 | -€2,765 | -26.1% |
| Suppliers | 440/4 | €10,601 | €7,836 | -€2,765 | -26.1% |
| Taxes, remuneration and social security | 45 | €13,998 | €7,806 | -€6,192 | -44.2% |
| Taxes | 450/3 | €8,496 | €5,213 | -€3,283 | -38.6% |
| Remuneration and social security | 454/9 | €5,503 | €2,593 | -€2,910 | -52.9% |
| Other amounts payable | 47/48 | €35,000 | €24,000 | -€11,000 | -31.4% |
| Remuneration, social security and pensions | 62 | €44,373 | €54,633 | +€10,260 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,969 | €17,283 | -€1,686 | -8.9% |
| Other operating charges | 640/8 | €3,651 | €4,174 | +€523 | +14.3% |
| Gross operating margin | 9900 | €130,063 | €112,264 | -€17,798 | -13.7% |
| Operating profit (loss) | 9901 | €63,071 | €36,174 | -€26,896 | -42.6% |
| Financial income | 75/76B | €2,666 | €2,246 | -€419 | -15.7% |
| Recurring financial income | 75 | €2,666 | €2,246 | -€419 | -15.7% |
| Financial charges | 65/66B | €9,044 | €7,864 | -€1,181 | -13.1% |
| Recurring financial charges | 65 | €9,044 | €7,864 | -€1,181 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €56,692 | €30,557 | -€26,135 | -46.1% |
| Income taxes | 67/77 | €11,174 | €6,855 | -€4,319 | -38.7% |
| Profit (loss) for the period | 9904 | €45,518 | €23,702 | -€21,816 | -47.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,518 | €23,702 | -€21,816 | -47.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.