LACROIX VINS: 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.
LACROIX VINS
Largest movements
- Tangible fixed assets -€35,670
down €35,670 (-25.7%), from €138,611 to €102,941
of which Land and buildings: -€29,587
- Stocks and contracts +€7,520
up €7,520 (+6.3%), from €118,490 to €126,009
- Cash -€5,484
down €5,484 (-79.8%), from €6,872 to €1,388
mainly Debts after one year (-€23,203) and Stocks and contracts (-€7,520)
- Debts after one year -€23,203
down €23,203 (-9.7%), from €238,906 to €215,702
of which Financial debts: -€19,188
- Tax, wage and social debts -€5,528
down €5,528 (-25.5%), from €21,656 to €16,128
of which Taxes: -€3,800
- Profit (loss) carried forward -€4,743
down €4,743 (-4.4%), from -€107,833 to -€112,576
- Trade debts +€3,723
up €3,723 (+14.6%), from €25,510 to €29,233
- Other debts -€3,308
down €3,308 (-6.9%), from €48,207 to €44,898
- Staff costs +€3,000
up €3,000 (+8.4%), from €35,871 to €38,871
- Gross operating margin -€2,799
down €2,799 (-3.3%), from €85,063 to €82,264
- Financial charges -€1,308
down €1,308 (-12.9%), from €10,179 to €8,871
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 | €282,130 | €249,250 | -€32,879 | -11.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €139,163 | €103,493 | -€35,670 | -25.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €138,611 | €102,941 | -€35,670 | -25.7% |
| Land and buildings | 22 | €123,446 | €93,859 | -€29,587 | -24.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €15,165 | €9,083 | -€6,083 | -40.1% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Financial fixed assets | 28 | €552 | €552 | = | 0.0% |
| Current assets | 29/58 | €142,966 | €145,757 | +€2,791 | +2.0% |
| Stocks and contracts in progress | 3 | €118,490 | €126,009 | +€7,520 | +6.3% |
| Stocks | 30/36 | €118,490 | €126,009 | +€7,520 | +6.3% |
| Amounts receivable within one year | 40/41 | €14,586 | €14,663 | +€78 | +0.5% |
| Trade receivables | 40 | €14,586 | €14,663 | +€78 | +0.5% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €6,872 | €1,388 | -€5,484 | -79.8% |
| Deferred charges and accrued income | 490/1 | €3,019 | €3,697 | +€678 | +22.5% |
| Total equity and liabilities | 10/49 | €282,130 | €249,250 | -€32,879 | -11.7% |
| Equity | 10/15 | -€70,339 | -€75,899 | -€5,560 | -7.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €15,380 | €15,380 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,521 | €13,521 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,833 | -€112,576 | -€4,743 | -4.4% |
| Investment grants | 15 | €3,521 | €2,704 | -€818 | -23.2% |
| Amounts payable | 17/49 | €352,469 | €325,149 | -€27,319 | -7.8% |
| Amounts payable after more than one year | 17 | €238,906 | €215,702 | -€23,203 | -9.7% |
| Financial debts | 170/4 | €114,741 | €95,553 | -€19,188 | -16.7% |
| Other amounts payable | 178/9 | €124,165 | €120,150 | -€4,015 | -3.2% |
| Amounts payable within one year | 42/48 | €113,563 | €109,447 | -€4,116 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €18,190 | €19,188 | +€998 | +5.5% |
| Trade debts | 44 | €25,510 | €29,233 | +€3,723 | +14.6% |
| Suppliers | 440/4 | €25,510 | €29,233 | +€3,723 | +14.6% |
| Taxes, remuneration and social security | 45 | €21,656 | €16,128 | -€5,528 | -25.5% |
| Taxes | 450/3 | €12,982 | €9,182 | -€3,800 | -29.3% |
| Remuneration and social security | 454/9 | €8,675 | €6,946 | -€1,729 | -19.9% |
| Other amounts payable | 47/48 | €48,207 | €44,898 | -€3,308 | -6.9% |
| Remuneration, social security and pensions | 62 | €35,871 | €38,871 | +€3,000 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,376 | €35,670 | -€706 | -1.9% |
| Other operating charges | 640/8 | €4,591 | €4,212 | -€379 | -8.3% |
| Gross operating margin | 9900 | €85,063 | €82,264 | -€2,799 | -3.3% |
| Operating profit (loss) | 9901 | €8,226 | €3,511 | -€4,715 | -57.3% |
| Financial income | 75/76B | €823 | €818 | -€5 | -0.6% |
| Recurring financial income | 75 | €823 | €818 | -€5 | -0.6% |
| Financial charges | 65/66B | €10,179 | €8,871 | -€1,308 | -12.9% |
| Recurring financial charges | 65 | €10,179 | €8,871 | -€1,308 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,130 | -€4,542 | -€3,412 | -302% |
| Income taxes | 67/77 | €271 | €201 | -€70 | -25.8% |
| Profit (loss) for the period | 9904 | -€1,401 | -€4,743 | -€3,342 | -239% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,401 | -€4,743 | -€3,342 | -239% |
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 28 October 2026 via checked.be.