LA VIGNERAIE: 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 VIGNERAIE
Largest movements
- Tangible fixed assets +€11,275
up €11,275 (+65.0%), from €17,345 to €28,620
of which Furniture and vehicles: +€13,822
- Stocks and contracts -€7,692
down €7,692 (-33.2%), from €23,138 to €15,446
- Cash +€4,558
up €4,558 (+32.2%), from €14,145 to €18,704
mainly Net result for the year (+€8,235) and Stocks and contracts (+€7,692)
- Trade debts -€11,907
down €11,907 (-59.9%), from €19,884 to €7,977
- Profit (loss) carried forward +€8,235
up €8,235 (+22.8%), from -€36,130 to -€27,895
- Debts after one year +€7,414
up €7,414 (+175%), from €4,236 to €11,651
- Other debts +€3,661
up €3,661 (+14.6%), from €25,079 to €28,740
- Current portion of long-term debt +€1,859
up €1,859 (+227%), from €819 to €2,678
- Purchases and services -€23,166
down €23,166 (-26.7%), from €86,885 to €63,719
- Gross operating margin +€13,316
up €13,316 (+154%), from €8,637 to €21,953
- Turnover -€12,146
down €12,146 (-12.7%), from €95,522 to €83,375
- Other operating charges -€1,638
down €1,638 (-19.6%), from €8,363 to €6,725
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 | €57,454 | €65,357 | +€7,903 | +13.8% |
| Fixed assets | 21/28 | €17,345 | €28,620 | +€11,275 | +65.0% |
| Tangible fixed assets | 22/27 | €17,345 | €28,620 | +€11,275 | +65.0% |
| Land and buildings | 22 | €9,277 | €7,059 | -€2,218 | -23.9% |
| Plant, machinery and equipment | 23 | €1,314 | €985 | -€329 | -25.0% |
| Furniture and vehicles | 24 | €6,754 | €20,576 | +€13,822 | +205% |
| Current assets | 29/58 | €40,109 | €36,737 | -€3,372 | -8.4% |
| Stocks and contracts in progress | 3 | €23,138 | €15,446 | -€7,692 | -33.2% |
| Stocks | 30/36 | €23,138 | €15,446 | -€7,692 | -33.2% |
| Amounts receivable within one year | 40/41 | €2,826 | €2,587 | -€239 | -8.5% |
| Trade receivables | 40 | €2,826 | €2,587 | -€239 | -8.5% |
| Cash at bank and in hand | 54/58 | €14,145 | €18,704 | +€4,558 | +32.2% |
| Total equity and liabilities | 10/49 | €57,454 | €65,357 | +€7,903 | +13.8% |
| Equity | 10/15 | €1,054 | €9,289 | +€8,235 | +781% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Capital | 10 | €24,789 | €24,789 | = | 0.0% |
| Issued capital | 100 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €12,395 | €12,395 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Legal reserve | 130 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €9,916 | €9,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,130 | -€27,895 | +€8,235 | +22.8% |
| Amounts payable | 17/49 | €56,400 | €56,068 | -€332 | -0.6% |
| Amounts payable after more than one year | 17 | €4,236 | €11,651 | +€7,414 | +175% |
| Financial debts | 170/4 | €4,236 | €11,651 | +€7,414 | +175% |
| Amounts payable within one year | 42/48 | €52,164 | €44,417 | -€7,747 | -14.9% |
| Current portion of amounts payable after more than one year | 42 | €819 | €2,678 | +€1,859 | +227% |
| Trade debts | 44 | €19,884 | €7,977 | -€11,907 | -59.9% |
| Suppliers | 440/4 | €19,884 | €7,977 | -€11,907 | -59.9% |
| Taxes, remuneration and social security | 45 | €6,382 | €5,022 | -€1,360 | -21.3% |
| Taxes | 450/3 | €6,382 | €5,022 | -€1,360 | -21.3% |
| Other amounts payable | 47/48 | €25,079 | €28,740 | +€3,661 | +14.6% |
| Turnover | 70 | €95,522 | €83,375 | -€12,146 | -12.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €86,885 | €63,719 | -€23,166 | -26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,970 | €5,545 | -€425 | -7.1% |
| Other operating charges | 640/8 | €8,363 | €6,725 | -€1,638 | -19.6% |
| Gross operating margin | 9900 | €8,637 | €21,953 | +€13,316 | +154% |
| Operating profit (loss) | 9901 | -€5,696 | €9,684 | +€15,379 | |
| Financial income | 75/76B | €33 | €42 | +€9 | +28.4% |
| Recurring financial income | 75 | €33 | €42 | +€9 | +28.4% |
| Financial charges | 65/66B | €568 | €1,491 | +€922 | +162% |
| Recurring financial charges | 65 | €568 | €1,491 | +€922 | +162% |
| Profit (loss) for the period before taxes | 9903 | -€6,231 | €8,235 | +€14,466 | |
| Profit (loss) for the period | 9904 | -€6,231 | €8,235 | +€14,466 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,231 | €8,235 | +€14,466 |
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 28 October 2026 via checked.be.