LES VINS D’AUTEURS: 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 VINS D’AUTEURS
Largest movements
- Cash +€22,101
up €22,101 (+966%), from €2,288 to €24,389
mainly Other debts (+€11,091) and Trade debts (+€6,476)
- Receivables within one year -€3,055
down €3,055 (-39.3%), from €7,783 to €4,728
of which Trade receivables: -€2,688
- Other debts +€11,091
up €11,091 (+25.1%), from €44,234 to €55,325
- Trade debts +€6,476
up €6,476 (+3,059%), from €212 to €6,687
- Gross operating margin +€5,288
up €5,288 (+3,238%), from €163 to €5,451
- Other operating charges -€868
down €868 (-15.6%), from €5,554 to €4,686
- Depreciation +€229
up €229 (+153%), from €150 to €379
- Financial income +€139
up €139 (+448%), from €31 to €169
- Financial charges +€126
up €126 (+257%), from €49 to €175
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 | €73,694 | €92,183 | +€18,488 | +25.1% |
| Fixed assets | 21/28 | €1,755 | €1,376 | -€379 | -21.6% |
| Tangible fixed assets | 22/27 | €1,755 | €1,376 | -€379 | -21.6% |
| Plant, machinery and equipment | 23 | €1,755 | €1,376 | -€379 | -21.6% |
| Current assets | 29/58 | €71,939 | €90,807 | +€18,868 | +26.2% |
| Stocks and contracts in progress | 3 | €61,869 | €61,690 | -€178 | -0.3% |
| Stocks | 30/36 | €61,869 | €61,690 | -€178 | -0.3% |
| Amounts receivable within one year | 40/41 | €7,783 | €4,728 | -€3,055 | -39.3% |
| Trade receivables | 40 | €7,416 | €4,728 | -€2,688 | -36.2% |
| Other amounts receivable | 41 | €367 | - | -€367 | |
| Cash at bank and in hand | 54/58 | €2,288 | €24,389 | +€22,101 | +966% |
| Total equity and liabilities | 10/49 | €73,694 | €92,183 | +€18,488 | +25.1% |
| Equity | 10/15 | €24,441 | €24,822 | +€381 | +1.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Contributions outside capital | 11 | €30,000 | €30,000 | = | 0.0% |
| Other | 1109/19 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,559 | -€5,178 | +€381 | +6.8% |
| Amounts payable | 17/49 | €49,253 | €67,361 | +€18,108 | +36.8% |
| Amounts payable within one year | 42/48 | €49,253 | €67,361 | +€18,108 | +36.8% |
| Trade debts | 44 | €212 | €6,687 | +€6,476 | +3,059% |
| Suppliers | 440/4 | €212 | €6,687 | +€6,476 | +3,059% |
| Taxes, remuneration and social security | 45 | €4,807 | €5,348 | +€541 | +11.3% |
| Taxes | 450/3 | €4,807 | €5,348 | +€541 | +11.3% |
| Other amounts payable | 47/48 | €44,234 | €55,325 | +€11,091 | +25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €150 | €379 | +€229 | +153% |
| Other operating charges | 640/8 | €5,554 | €4,686 | -€868 | -15.6% |
| Gross operating margin | 9900 | €163 | €5,451 | +€5,288 | +3,238% |
| Operating profit (loss) | 9901 | -€5,540 | €387 | +€5,927 | |
| Financial income | 75/76B | €31 | €169 | +€139 | +448% |
| Recurring financial income | 75 | €31 | €169 | +€139 | +448% |
| Financial charges | 65/66B | €49 | €175 | +€126 | +257% |
| Recurring financial charges | 65 | €49 | €175 | +€126 | +257% |
| Profit (loss) for the period before taxes | 9903 | -€5,559 | €381 | +€5,939 | |
| Profit (loss) for the period | 9904 | -€5,559 | €381 | +€5,939 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,559 | €381 | +€5,939 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.