LES POTES VIN: 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.
LES POTES VIN
Largest movements
- Receivables within one year +€37,413
up €37,413 (+176%), from €21,299 to €58,712
of which Trade receivables: +€35,590
- Cash +€13,431
up €13,431 (+42.4%), from €31,644 to €45,075
mainly Trade debts (+€33,661) and Depreciation (+€16,656)
- Stocks and contracts +€11,160
up €11,160 (+61.8%), from €18,045 to €29,205
- Tangible fixed assets -€8,800
down €8,800 (-12.6%), from €69,750 to €60,950
of which Furniture and vehicles: -€11,800
- Trade debts +€33,661
up €33,661 (+82.1%), from €40,994 to €74,655
- Debts after one year +€14,387
up €14,387 (+24.4%), from €59,006 to €73,393
- Current portion of long-term debt +€4,099
up €4,099 (+23.2%), from €17,650 to €21,749
- Financial charges +€4,502
up €4,502 (+109%), from €4,126 to €8,628
- Other operating charges -€1,915
down €1,915 (-96.9%), from €1,977 to €62
- Depreciation -€640
down €640 (-3.7%), from €17,296 to €16,656
- Taxes -€306
down €306 (-96.5%), from €317 to €11
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 | €147,089 | €200,593 | +€53,504 | +36.4% |
| Fixed assets | 21/28 | €71,550 | €62,750 | -€8,800 | -12.3% |
| Tangible fixed assets | 22/27 | €69,750 | €60,950 | -€8,800 | -12.6% |
| Furniture and vehicles | 24 | €69,750 | €57,950 | -€11,800 | -16.9% |
| Other tangible fixed assets | 26 | - | €3,000 | +€3,000 | |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €75,539 | €137,843 | +€62,304 | +82.5% |
| Stocks and contracts in progress | 3 | €18,045 | €29,205 | +€11,160 | +61.8% |
| Stocks | 30/36 | €18,045 | €29,205 | +€11,160 | +61.8% |
| Amounts receivable within one year | 40/41 | €21,299 | €58,712 | +€37,413 | +176% |
| Trade receivables | 40 | €21,299 | €56,889 | +€35,590 | +167% |
| Other amounts receivable | 41 | - | €1,823 | +€1,823 | |
| Cash at bank and in hand | 54/58 | €31,644 | €45,075 | +€13,431 | +42.4% |
| Deferred charges and accrued income | 490/1 | €4,551 | €4,851 | +€300 | +6.6% |
| Total equity and liabilities | 10/49 | €147,089 | €200,593 | +€53,504 | +36.4% |
| Equity | 10/15 | €17,320 | €18,560 | +€1,240 | +7.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,820 | €16,060 | +€1,240 | +8.4% |
| Amounts payable | 17/49 | €129,769 | €182,033 | +€52,264 | +40.3% |
| Amounts payable after more than one year | 17 | €59,006 | €73,393 | +€14,387 | +24.4% |
| Financial debts | 170/4 | €59,006 | €73,393 | +€14,387 | +24.4% |
| Amounts payable within one year | 42/48 | €70,763 | €108,640 | +€37,877 | +53.5% |
| Current portion of amounts payable after more than one year | 42 | €17,650 | €21,749 | +€4,099 | +23.2% |
| Trade debts | 44 | €40,994 | €74,655 | +€33,661 | +82.1% |
| Suppliers | 440/4 | €40,994 | €74,655 | +€33,661 | +82.1% |
| Taxes, remuneration and social security | 45 | €10,220 | €10,337 | +€117 | +1.1% |
| Taxes | 450/3 | €10,220 | €10,337 | +€117 | +1.1% |
| Other amounts payable | 47/48 | €1,899 | €1,899 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,296 | €16,656 | -€640 | -3.7% |
| Other operating charges | 640/8 | €1,977 | €62 | -€1,915 | -96.9% |
| Gross operating margin | 9900 | €26,466 | €26,561 | +€95 | +0.4% |
| Operating profit (loss) | 9901 | €7,193 | €9,843 | +€2,650 | +36.8% |
| Financial income | 75/76B | €68 | €36 | -€32 | -47.1% |
| Recurring financial income | 75 | €68 | €36 | -€32 | -47.1% |
| Financial charges | 65/66B | €4,126 | €8,628 | +€4,502 | +109% |
| Recurring financial charges | 65 | €4,126 | €8,628 | +€4,502 | +109% |
| Profit (loss) for the period before taxes | 9903 | €3,135 | €1,251 | -€1,884 | -60.1% |
| Income taxes | 67/77 | €317 | €11 | -€306 | -96.5% |
| Profit (loss) for the period | 9904 | €2,818 | €1,240 | -€1,578 | -56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,818 | €1,240 | -€1,578 | -56.0% |
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 22 October 2026 via checked.be.