LE SOMMELIER: 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.
LE SOMMELIER
Largest movements
- Stocks and contracts -€37,428
down €37,428 (-100%), from €37,428 to €0
- Receivables within one year +€5,730
up €5,730 (+20.8%), from €27,490 to €33,220
of which Other amounts receivable: +€5,659
- Cash -€5,702
down €5,702 (-99.2%), from €5,747 to €45
mainly Trade debts (-€22,735) and Other debts (-€14,561)
- Tangible fixed assets -€1,809
down €1,809 (-31.9%), from €5,670 to €3,860
of which Land and buildings: -€1,809
- Trade debts -€22,735
down €22,735 (-90.1%), from €25,237 to €2,502
- Other debts -€14,561
no longer reported in 2025 (was €14,561)
- Short-term financial debts +€6,053
new in 2025: €6,053
- Tax, wage and social debts -€5,197
down €5,197 (-18.5%), from €28,043 to €22,846
- Profit (loss) carried forward -€2,872
down €2,872 (-47.7%), from -€6,022 to -€8,893
- Gross operating margin +€11,156
up €11,156, from -€10,878 to €278
- Other operating charges -€7,058
down €7,058 (-91.6%), from €7,702 to €644
- Financial charges -€1,704
down €1,704 (-71.0%), from €2,401 to €697
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 | €76,532 | €37,220 | -€39,312 | -51.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €5,670 | €3,860 | -€1,809 | -31.9% |
| Tangible fixed assets | 22/27 | €5,670 | €3,860 | -€1,809 | -31.9% |
| Land and buildings | 22 | €5,670 | €3,860 | -€1,809 | -31.9% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €70,863 | €33,360 | -€37,503 | -52.9% |
| Stocks and contracts in progress | 3 | €37,428 | €0 | -€37,428 | -100% |
| Stocks | 30/36 | €37,428 | €0 | -€37,428 | -100% |
| Amounts receivable within one year | 40/41 | €27,490 | €33,220 | +€5,730 | +20.8% |
| Trade receivables | 40 | €27,490 | €27,560 | +€70 | +0.3% |
| Other amounts receivable | 41 | €0 | €5,659 | +€5,659 | |
| Cash at bank and in hand | 54/58 | €5,747 | €45 | -€5,702 | -99.2% |
| Deferred charges and accrued income | 490/1 | €198 | €95 | -€103 | -52.2% |
| Total equity and liabilities | 10/49 | €76,532 | €37,220 | -€39,312 | -51.4% |
| Equity | 10/15 | €7,942 | €5,070 | -€2,872 | -36.2% |
| Contributions | 10/11 | €9,921 | €9,921 | = | 0.0% |
| Reserves | 13 | €4,043 | €4,043 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €2,183 | €2,183 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,022 | -€8,893 | -€2,872 | -47.7% |
| Amounts payable | 17/49 | €68,591 | €32,150 | -€36,441 | -53.1% |
| Amounts payable after more than one year | 17 | €750 | €750 | = | 0.0% |
| Other amounts payable | 178/9 | €750 | €750 | = | 0.0% |
| Amounts payable within one year | 42/48 | €67,841 | €31,400 | -€36,441 | -53.7% |
| Financial debts | 43 | - | €6,053 | +€6,053 | |
| Credit institutions | 430/8 | - | €6,053 | +€6,053 | |
| Trade debts | 44 | €25,237 | €2,502 | -€22,735 | -90.1% |
| Suppliers | 440/4 | €25,237 | €2,502 | -€22,735 | -90.1% |
| Taxes, remuneration and social security | 45 | €28,043 | €22,846 | -€5,197 | -18.5% |
| Taxes | 450/3 | €28,043 | €22,846 | -€5,197 | -18.5% |
| Other amounts payable | 47/48 | €14,561 | - | -€14,561 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,809 | €1,809 | = | 0.0% |
| Other operating charges | 640/8 | €7,702 | €644 | -€7,058 | -91.6% |
| Gross operating margin | 9900 | -€10,878 | €278 | +€11,156 | |
| Operating profit (loss) | 9901 | -€20,389 | -€2,175 | +€18,214 | +89.3% |
| Financial charges | 65/66B | €2,401 | €697 | -€1,704 | -71.0% |
| Recurring financial charges | 65 | €2,401 | €697 | -€1,704 | -71.0% |
| Profit (loss) for the period before taxes | 9903 | -€22,790 | -€2,872 | +€19,918 | +87.4% |
| Profit (loss) for the period | 9904 | -€22,790 | -€2,872 | +€19,918 | +87.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,790 | -€2,872 | +€19,918 | +87.4% |
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 16 October 2026 via checked.be.