Le Petit Vigneron: what changed
Le Petit Vigneron
Largest movements
- Cash -€13,186
down €13,186 (-35.5%), from €37,139 to €23,953
mainly Trade debts (-€8,732) and Accrued charges and deferred income (-€4,626)
- Trade debts -€8,732
down €8,732 (-53.4%), from €16,359 to €7,627
- Accrued charges and deferred income -€4,626
down €4,626 (-47.8%), from €9,683 to €5,056
- Gross operating margin -€2,413
down €2,413 (-49.3%), from €4,892 to €2,478
- Other operating charges -€1,601
down €1,601 (-33.0%), from €4,856 to €3,255
- Financial income +€686
up €686 (+178%), from €386 to €1,071
- Taxes -€215
down €215 (-76.1%), from €283 to €68
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €143,453 | €129,373 | -€14,080 | -9.8% |
| Current assets | 29/58 | €143,453 | €129,373 | -€14,080 | -9.8% |
| Stocks and contracts in progress | 3 | €86,545 | €86,545 | = | 0.0% |
| Stocks | 30/36 | €86,545 | €86,545 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,770 | €18,876 | -€894 | -4.5% |
| Trade receivables | 40 | €19,770 | €18,876 | -€894 | -4.5% |
| Cash at bank and in hand | 54/58 | €37,139 | €23,953 | -€13,186 | -35.5% |
| Total equity and liabilities | 10/49 | €143,453 | €129,373 | -€14,080 | -9.8% |
| Equity | 10/15 | €112,122 | €112,263 | +€141 | +0.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €487 | €487 | = | 0.0% |
| Non-distributable reserves | 130/1 | €487 | €487 | = | 0.0% |
| Legal reserve | 130 | €487 | €487 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,634 | €11,776 | +€141 | +1.2% |
| Amounts payable | 17/49 | €31,332 | €17,110 | -€14,221 | -45.4% |
| Amounts payable within one year | 42/48 | €21,649 | €12,054 | -€9,595 | -44.3% |
| Trade debts | 44 | €16,359 | €7,627 | -€8,732 | -53.4% |
| Suppliers | 440/4 | €16,359 | €7,627 | -€8,732 | -53.4% |
| Taxes, remuneration and social security | 45 | €5,290 | €3,968 | -€1,322 | -25.0% |
| Taxes | 450/3 | €5,290 | €3,968 | -€1,322 | -25.0% |
| Other amounts payable | 47/48 | - | €459 | +€459 | |
| Accrued charges and deferred income | 492/3 | €9,683 | €5,056 | -€4,626 | -47.8% |
| Other operating charges | 640/8 | €4,856 | €3,255 | -€1,601 | -33.0% |
| Gross operating margin | 9900 | €4,892 | €2,478 | -€2,413 | -49.3% |
| Operating profit (loss) | 9901 | €36 | -€777 | -€812 | |
| Financial income | 75/76B | €386 | €1,071 | +€686 | +178% |
| Recurring financial income | 75 | €386 | €1,071 | +€686 | +178% |
| Financial charges | 65/66B | €101 | €86 | -€16 | -15.4% |
| Recurring financial charges | 65 | €101 | €86 | -€16 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €320 | €209 | -€111 | -34.7% |
| Income taxes | 67/77 | €283 | €68 | -€215 | -76.1% |
| Profit (loss) for the period | 9904 | €37 | €141 | +€105 | +284% |
| Profit (loss) for the period to be appropriated | 9905 | €37 | €141 | +€105 | +284% |
Next steps
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 2 November 2026 via checked.be.