LES VIGNES DU LIBAN: 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 VIGNES DU LIBAN
Largest movements
- Receivables within one year -€21,781
down €21,781 (-26.0%), from €83,858 to €62,077
of which Other amounts receivable: -€12,840
- Cash +€7,768
up €7,768 (+24.9%), from €31,136 to €38,904
mainly Receivables within one year (+€21,781) and Net result for the year (+€13,761)
- Tangible fixed assets +€2,685
up €2,685 (+5.0%), from €53,218 to €55,903
of which Plant, machinery and equipment: +€2,927
- Stocks and contracts -€2,621
down €2,621 (-45.1%), from €5,815 to €3,194
- Accrued charges and deferred income -€22,000
no longer reported in 2025 (was €22,000)
- Profit (loss) carried forward +€13,761
up €13,761 (+28.3%), from €48,592 to €62,353
- Trade debts -€11,155
down €11,155 (-62.8%), from €17,754 to €6,598
- Debts after one year -€8,720
down €8,720 (-29.6%), from €29,410 to €20,690
- Tax, wage and social debts +€8,230
up €8,230 (+67.8%), from €12,133 to €20,362
of which Remuneration and social security: +€12,255
- Staff costs -€31,324
down €31,324 (-31.5%), from €99,295 to €67,971
- Gross operating margin -€19,278
down €19,278 (-15.8%), from €122,078 to €102,801
- Taxes +€1,960
up €1,960 (+129%), from €1,525 to €3,485
- Financial charges +€1,362
up €1,362 (+23.0%), from €5,915 to €7,277
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 | €176,059 | €160,606 | -€15,453 | -8.8% |
| Fixed assets | 21/28 | €53,413 | €56,098 | +€2,685 | +5.0% |
| Tangible fixed assets | 22/27 | €53,218 | €55,903 | +€2,685 | +5.0% |
| Plant, machinery and equipment | 23 | €44,198 | €47,125 | +€2,927 | +6.6% |
| Furniture and vehicles | 24 | €9,020 | €8,779 | -€242 | -2.7% |
| Financial fixed assets | 28 | €195 | €195 | = | 0.0% |
| Current assets | 29/58 | €122,646 | €104,508 | -€18,138 | -14.8% |
| Stocks and contracts in progress | 3 | €5,815 | €3,194 | -€2,621 | -45.1% |
| Stocks | 30/36 | €5,815 | €3,194 | -€2,621 | -45.1% |
| Amounts receivable within one year | 40/41 | €83,858 | €62,077 | -€21,781 | -26.0% |
| Trade receivables | 40 | €64,503 | €55,562 | -€8,941 | -13.9% |
| Other amounts receivable | 41 | €19,355 | €6,515 | -€12,840 | -66.3% |
| Cash at bank and in hand | 54/58 | €31,136 | €38,904 | +€7,768 | +24.9% |
| Deferred charges and accrued income | 490/1 | €1,837 | €333 | -€1,504 | -81.9% |
| Total equity and liabilities | 10/49 | €176,059 | €160,606 | -€15,453 | -8.8% |
| Equity | 10/15 | €80,847 | €94,608 | +€13,761 | +17.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €19,855 | €19,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Other | 1319 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,592 | €62,353 | +€13,761 | +28.3% |
| Amounts payable | 17/49 | €95,212 | €65,998 | -€29,214 | -30.7% |
| Amounts payable after more than one year | 17 | €29,410 | €20,690 | -€8,720 | -29.6% |
| Financial debts | 170/4 | €29,410 | €20,690 | -€8,720 | -29.6% |
| Amounts payable within one year | 42/48 | €43,803 | €45,308 | +€1,506 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €13,916 | €18,103 | +€4,187 | +30.1% |
| Trade debts | 44 | €17,754 | €6,598 | -€11,155 | -62.8% |
| Suppliers | 440/4 | €17,754 | €6,598 | -€11,155 | -62.8% |
| Taxes, remuneration and social security | 45 | €12,133 | €20,362 | +€8,230 | +67.8% |
| Taxes | 450/3 | €9,036 | €5,011 | -€4,025 | -44.5% |
| Remuneration and social security | 454/9 | €3,096 | €15,351 | +€12,255 | +396% |
| Other amounts payable | 47/48 | - | €245 | +€245 | |
| Accrued charges and deferred income | 492/3 | €22,000 | - | -€22,000 | |
| Remuneration, social security and pensions | 62 | €99,295 | €67,971 | -€31,324 | -31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,347 | €9,735 | +€388 | +4.2% |
| Other operating charges | 640/8 | €684 | €571 | -€113 | -16.5% |
| Gross operating margin | 9900 | €122,078 | €102,801 | -€19,278 | -15.8% |
| Operating profit (loss) | 9901 | €12,752 | €24,523 | +€11,771 | +92.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €5,915 | €7,277 | +€1,362 | +23.0% |
| Recurring financial charges | 65 | €5,915 | €7,277 | +€1,362 | +23.0% |
| Profit (loss) for the period before taxes | 9903 | €6,837 | €17,246 | +€10,409 | +152% |
| Income taxes | 67/77 | €1,525 | €3,485 | +€1,960 | +129% |
| Profit (loss) for the period | 9904 | €5,312 | €13,761 | +€8,449 | +159% |
| Profit (loss) for the period to be appropriated | 9905 | €5,312 | €13,761 | +€8,449 | +159% |
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 29 October 2026 via checked.be.