Le Vignoble de Sirault: 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 Vignoble de Sirault
Largest movements
- Tangible fixed assets -€28,073
down €28,073 (-6.4%), from €440,046 to €411,973
of which Leasing and similar rights: -€15,000
- Cash -€12,602
down €12,602 (-39.1%), from €32,268 to €19,666
mainly Net result for the year (-€26,416) and Investment in fixed assets (net) (-€12,859)
- Profit (loss) carried forward -€26,416
down €26,416 (-15.3%), from -€172,817 to -€199,234
- Debts after one year -€9,641
down €9,641 (-3.4%), from €280,034 to €270,392
- Gross operating margin -€15,731
down €15,731 (-29.4%), from €53,451 to €37,720
- Other operating charges +€5,763
up €5,763 (+53.1%), from €10,854 to €16,617
- Depreciation +€1,535
up €1,535 (+3.9%), from €39,398 to €40,932
- Staff costs -€765
down €765 (-16.7%), from €4,592 to €3,827
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 | €543,814 | €503,557 | -€40,258 | -7.4% |
| Fixed assets | 21/28 | €443,806 | €415,733 | -€28,073 | -6.3% |
| Tangible fixed assets | 22/27 | €440,046 | €411,973 | -€28,073 | -6.4% |
| Land and buildings | 22 | €84,865 | €79,144 | -€5,721 | -6.7% |
| Plant, machinery and equipment | 23 | €108,663 | €102,977 | -€5,686 | -5.2% |
| Furniture and vehicles | 24 | €6,518 | €4,852 | -€1,666 | -25.6% |
| Leasing and similar rights | 25 | €240,000 | €225,000 | -€15,000 | -6.3% |
| Financial fixed assets | 28 | €3,761 | €3,761 | = | 0.0% |
| Current assets | 29/58 | €100,008 | €87,823 | -€12,185 | -12.2% |
| Stocks and contracts in progress | 3 | €50,410 | €53,640 | +€3,230 | +6.4% |
| Stocks | 30/36 | €50,410 | €53,640 | +€3,230 | +6.4% |
| Amounts receivable within one year | 40/41 | €14,297 | €11,628 | -€2,669 | -18.7% |
| Trade receivables | 40 | €14,267 | €9,727 | -€4,540 | -31.8% |
| Other amounts receivable | 41 | €30 | €1,901 | +€1,871 | +6,268% |
| Cash at bank and in hand | 54/58 | €32,268 | €19,666 | -€12,602 | -39.1% |
| Deferred charges and accrued income | 490/1 | €3,033 | €2,890 | -€144 | -4.7% |
| Total equity and liabilities | 10/49 | €543,814 | €503,557 | -€40,258 | -7.4% |
| Equity | 10/15 | €218,686 | €191,625 | -€27,061 | -12.4% |
| Contributions | 10/11 | €384,405 | €384,905 | +€500 | +0.1% |
| Profit (loss) carried forward | 14 | -€172,817 | -€199,234 | -€26,416 | -15.3% |
| Investment grants | 15 | €7,099 | €5,954 | -€1,145 | -16.1% |
| Amounts payable | 17/49 | €325,128 | €311,932 | -€13,196 | -4.1% |
| Amounts payable after more than one year | 17 | €280,034 | €270,392 | -€9,641 | -3.4% |
| Financial debts | 170/4 | €280,034 | €270,392 | -€9,641 | -3.4% |
| Amounts payable within one year | 42/48 | €45,094 | €41,539 | -€3,555 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €9,503 | €9,641 | +€139 | +1.5% |
| Trade debts | 44 | €1,401 | €3,996 | +€2,595 | +185% |
| Suppliers | 440/4 | €1,401 | €3,996 | +€2,595 | +185% |
| Taxes, remuneration and social security | 45 | €6,190 | €4,602 | -€1,588 | -25.7% |
| Taxes | 450/3 | €6,173 | €3,838 | -€2,335 | -37.8% |
| Remuneration and social security | 454/9 | €17 | €764 | +€747 | +4,274% |
| Other amounts payable | 47/48 | €28,000 | €23,300 | -€4,700 | -16.8% |
| Remuneration, social security and pensions | 62 | €4,592 | €3,827 | -€765 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,398 | €40,932 | +€1,535 | +3.9% |
| Other operating charges | 640/8 | €10,854 | €16,617 | +€5,763 | +53.1% |
| Gross operating margin | 9900 | €53,451 | €37,720 | -€15,731 | -29.4% |
| Operating profit (loss) | 9901 | -€1,392 | -€23,656 | -€22,264 | -1,600% |
| Financial income | 75/76B | €1,034 | €1,146 | +€112 | +10.8% |
| Recurring financial income | 75 | €1,034 | €1,146 | +€112 | +10.8% |
| Financial charges | 65/66B | €4,155 | €3,906 | -€249 | -6.0% |
| Recurring financial charges | 65 | €4,155 | €3,906 | -€249 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,513 | -€26,416 | -€21,903 | -485% |
| Profit (loss) for the period | 9904 | -€4,513 | -€26,416 | -€21,903 | -485% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,513 | -€26,416 | -€21,903 | -485% |
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 26 October 2026 via checked.be.