LA VIGANA: 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 VIGANA
Largest movements
- Cash -€26,789
down €26,789 (-83.5%), from €32,095 to €5,306
mainly Other debts (-€30,000)
- Other debts -€30,000
down €30,000 (-98.8%), from €30,368 to €368
- Profit (loss) carried forward +€2,398
up €2,398 (+3.1%), from -€77,156 to -€74,758
- Gross operating margin +€2,752
up €2,752 (+32.6%), from €8,442 to €11,195
- Depreciation -€242
down €242 (-23.6%), from €1,024 to €782
- Other operating charges +€203
up €203 (+2.7%), from €7,662 to €7,865
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 | €154,290 | €126,743 | -€27,547 | -17.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €121,358 | €120,576 | -€782 | -0.6% |
| Tangible fixed assets | 22/27 | €121,358 | €120,576 | -€782 | -0.6% |
| Land and buildings | 22 | €121,142 | €120,515 | -€628 | -0.5% |
| Furniture and vehicles | 24 | €216 | €62 | -€154 | -71.4% |
| Current assets | 29/58 | €32,931 | €6,167 | -€26,764 | -81.3% |
| Cash at bank and in hand | 54/58 | €32,095 | €5,306 | -€26,789 | -83.5% |
| Deferred charges and accrued income | 490/1 | €836 | €860 | +€24 | +2.9% |
| Total equity and liabilities | 10/49 | €154,290 | €126,743 | -€27,547 | -17.9% |
| Equity | 10/15 | €123,580 | €125,978 | +€2,398 | +1.9% |
| Contributions | 10/11 | €180,000 | €180,000 | = | 0.0% |
| Reserves | 13 | €20,736 | €20,736 | = | 0.0% |
| Distributable reserves | 133 | €20,736 | €20,736 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,156 | -€74,758 | +€2,398 | +3.1% |
| Amounts payable | 17/49 | €30,710 | €766 | -€29,944 | -97.5% |
| Amounts payable within one year | 42/48 | €30,710 | €766 | -€29,944 | -97.5% |
| Trade debts | 44 | €342 | €398 | +€56 | +16.4% |
| Suppliers | 440/4 | €342 | €398 | +€56 | +16.4% |
| Other amounts payable | 47/48 | €30,368 | €368 | -€30,000 | -98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,024 | €782 | -€242 | -23.6% |
| Other operating charges | 640/8 | €7,662 | €7,865 | +€203 | +2.7% |
| Gross operating margin | 9900 | €8,442 | €11,195 | +€2,752 | +32.6% |
| Operating profit (loss) | 9901 | -€243 | €2,548 | +€2,791 | |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€378 | €2,398 | +€2,776 | |
| Profit (loss) for the period | 9904 | -€378 | €2,398 | +€2,776 | |
| Profit (loss) for the period to be appropriated | 9905 | -€378 | €2,398 | +€2,776 |
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 24 October 2026 via checked.be.