LES VINS D'IVAN: 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'IVAN
Largest movements
- Cash +€6,770
up €6,770 (+372%), from €1,820 to €8,590
mainly Trade debts (+€7,351) and Stocks and contracts (+€5,665)
- Stocks and contracts -€5,665
down €5,665 (-59.2%), from €9,571 to €3,906
- Receivables within one year +€5,232
up €5,232 (+217%), from €2,409 to €7,641
- Trade debts +€7,351
up €7,351 (+78.7%), from €9,341 to €16,692
- Tax, wage and social debts -€2,314
down €2,314 (-91.6%), from €2,527 to €213
- Other debts +€1,166
up €1,166 (+62.4%), from €1,868 to €3,034
- Gross operating margin +€5,746
up €5,746, from -€2,437 to €3,309
- Other operating charges -€760
down €760 (-19.6%), from €3,876 to €3,117
- Depreciation -€281
no longer reported in 2025 (was €281)
- Taxes +€78
no longer reported in 2025 (was -€78)
- Financial charges -€69
down €69 (-41.2%), from €167 to €98
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 | €13,999 | €20,337 | +€6,337 | +45.3% |
| Fixed assets | 21/28 | €200 | €200 | = | 0.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €13,799 | €20,137 | +€6,337 | +45.9% |
| Stocks and contracts in progress | 3 | €9,571 | €3,906 | -€5,665 | -59.2% |
| Stocks | 30/36 | €9,571 | €3,906 | -€5,665 | -59.2% |
| Amounts receivable within one year | 40/41 | €2,409 | €7,641 | +€5,232 | +217% |
| Trade receivables | 40 | €2,409 | €7,641 | +€5,232 | +217% |
| Cash at bank and in hand | 54/58 | €1,820 | €8,590 | +€6,770 | +372% |
| Total equity and liabilities | 10/49 | €13,999 | €20,337 | +€6,337 | +45.3% |
| Equity | 10/15 | €264 | €398 | +€134 | +50.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,736 | -€5,602 | +€134 | +2.3% |
| Amounts payable | 17/49 | €13,736 | €19,939 | +€6,203 | +45.2% |
| Amounts payable within one year | 42/48 | €13,736 | €19,939 | +€6,203 | +45.2% |
| Trade debts | 44 | €9,341 | €16,692 | +€7,351 | +78.7% |
| Suppliers | 440/4 | €9,341 | €16,692 | +€7,351 | +78.7% |
| Taxes, remuneration and social security | 45 | €2,527 | €213 | -€2,314 | -91.6% |
| Taxes | 450/3 | €2,527 | €213 | -€2,314 | -91.6% |
| Other amounts payable | 47/48 | €1,868 | €3,034 | +€1,166 | +62.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €281 | - | -€281 | |
| Other operating charges | 640/8 | €3,876 | €3,117 | -€760 | -19.6% |
| Gross operating margin | 9900 | -€2,437 | €3,309 | +€5,746 | |
| Operating profit (loss) | 9901 | -€6,594 | €192 | +€6,786 | |
| Financial income | 75/76B | - | €39 | +€39 | |
| Recurring financial income | 75 | - | €39 | +€39 | |
| Financial charges | 65/66B | €167 | €98 | -€69 | -41.2% |
| Recurring financial charges | 65 | €167 | €98 | -€69 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,760 | €134 | +€6,894 | |
| Income taxes | 67/77 | -€78 | - | +€78 | |
| Profit (loss) for the period | 9904 | -€6,682 | €134 | +€6,816 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,682 | €134 | +€6,816 |
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 17 October 2026 via checked.be.