LE CELLIER DES COLLINES: what changed
What changed
LE CELLIER DES COLLINES
NACE 46.349, Wholesale of beverages, general range
filed annual accounts (NBB)
Net result for the year
€93,188
2024 · -€27,189+€120,377
Equity
-€301,129
2024 · -€394,317+€93,188
Cash
€8,239
2024 · €7,826+€412
Balance sheet total
€224,973
2024 · €281,441-€56,468
Largest movements
Assets
- Tangible fixed assets -€56,939
down €56,939 (-22.5%), from €252,558 to €195,619
of which Land and buildings: -€53,298
Equity and liabilities
- Other debts -€149,276
down €149,276 (-22.4%), from €666,779 to €517,503
- Profit (loss) carried forward +€94,452
up €94,452 (+22.1%), from -€426,486 to -€332,034
Income statement
- Gross operating margin +€124,017
up €124,017 (+14,118%), from €878 to €124,895
- Depreciation -€2,739
down €2,739 (-10.1%), from €27,119 to €24,379
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€27,189
Gross operating margin
+€124,017
Staff costs
+€387
Depreciation
+€2,739
Other operating charges
+€96
Other operating items
-€6,822
Financial income
+€2
Financial charges
-€42
Result 2025
€93,188
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€32,147
Investment
+€32,560
Financing
€0
Cash 2024
€7,826
From operations (derived)
-€32,147
Net result for the year
+€93,188
Depreciation
+€24,379
Stocks and contracts
+€933
Receivables within one year
-€749
Smaller working-capital items
-€272
Provisions
-€849
Trade debts
+€498
Other debts
-€149,276
Investment (derived)
+€32,560
Investment in fixed assets (net)
+€32,560
Cash 2025
€8,239
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €281,441 | €224,973 | -€56,468 | -20.1% |
| Fixed assets | 21/28 | €253,133 | €196,194 | -€56,939 | -22.5% |
| Tangible fixed assets | 22/27 | €252,558 | €195,619 | -€56,939 | -22.5% |
| Land and buildings | 22 | €212,314 | €159,016 | -€53,298 | -25.1% |
| Plant, machinery and equipment | 23 | €13,043 | €16,060 | +€3,017 | +23.1% |
| Furniture and vehicles | 24 | €27,201 | €20,542 | -€6,659 | -24.5% |
| Financial fixed assets | 28 | €575 | €575 | = | 0.0% |
| Current assets | 29/58 | €28,308 | €28,780 | +€472 | +1.7% |
| Stocks and contracts in progress | 3 | €19,057 | €18,124 | -€933 | -4.9% |
| Stocks | 30/36 | €19,057 | €18,124 | -€933 | -4.9% |
| Amounts receivable within one year | 40/41 | €1,425 | €2,174 | +€749 | +52.6% |
| Trade receivables | 40 | €1,425 | €1,214 | -€211 | -14.8% |
| Other amounts receivable | 41 | - | €960 | +€960 | |
| Cash at bank and in hand | 54/58 | €7,826 | €8,239 | +€412 | +5.3% |
| Deferred charges and accrued income | 490/1 | - | €243 | +€243 | |
| Total equity and liabilities | 10/49 | €281,441 | €224,973 | -€56,468 | -20.1% |
| Equity | 10/15 | -€394,317 | -€301,129 | +€93,188 | +23.6% |
| Contributions | 10/11 | €19,584 | €19,584 | = | 0.0% |
| Reserves | 13 | €12,585 | €11,322 | -€1,264 | -10.0% |
| Tax-exempt reserves | 132 | €11,629 | €10,365 | -€1,264 | -10.9% |
| Distributable reserves | 133 | €957 | €957 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€426,486 | -€332,034 | +€94,452 | +22.1% |
| Provisions and deferred taxes | 16 | €7,807 | €6,958 | -€849 | -10.9% |
| Deferred taxes | 168 | €7,807 | €6,958 | -€849 | -10.9% |
| Amounts payable | 17/49 | €667,951 | €519,144 | -€148,807 | -22.3% |
| Amounts payable within one year | 42/48 | €667,951 | €519,144 | -€148,807 | -22.3% |
| Trade debts | 44 | €1,144 | €1,641 | +€498 | +43.5% |
| Suppliers | 440/4 | €1,144 | €1,641 | +€498 | +43.5% |
| Taxes, remuneration and social security | 45 | €29 | - | -€29 | |
| Taxes | 450/3 | €29 | - | -€29 | |
| Other amounts payable | 47/48 | €666,779 | €517,503 | -€149,276 | -22.4% |
| Remuneration, social security and pensions | 62 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,119 | €24,379 | -€2,739 | -10.1% |
| Other operating charges | 640/8 | €1,256 | €1,160 | -€96 | -7.6% |
| Non-recurring operating charges | 66A | - | €6,822 | +€6,822 | |
| Gross operating margin | 9900 | €878 | €124,895 | +€124,017 | +14,118% |
| Operating profit (loss) | 9901 | -€27,883 | €92,533 | +€120,416 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €154 | €196 | +€42 | +27.3% |
| Recurring financial charges | 65 | €154 | €196 | +€42 | +27.3% |
| Profit (loss) for the period before taxes | 9903 | -€28,037 | €92,340 | +€120,377 | |
| Transfer from deferred taxes | 780 | €849 | €849 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€27,189 | €93,188 | +€120,377 | |
| Transfer from tax-exempt reserves | 789 | €1,264 | €1,264 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,925 | €94,452 | +€120,377 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.