LIBRAIRIE DES VIGNERONS: 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.
LIBRAIRIE DES VIGNERONS
Largest movements
- Stocks and contracts +€7,909
up €7,909 (+13.7%), from €57,929 to €65,837
- Cash +€5,178
up €5,178 (+47.9%), from €10,806 to €15,984
mainly Trade debts (+€6,748) and Other debts (+€5,151)
- Tangible fixed assets -€1,551
down €1,551 (-25.4%), from €6,105 to €4,555
of which Plant, machinery and equipment: -€1,313
- Receivables within one year -€1,470
down €1,470 (-44.4%), from €3,309 to €1,839
of which Other amounts receivable: -€1,880
- Deferred charges and accrued income -€1,236
down €1,236 (-69.3%), from €1,784 to €548
- Trade debts +€6,748
up €6,748 (+27.4%), from €24,660 to €31,409
- Other debts +€5,151
up €5,151 (+37.8%), from €13,619 to €18,770
- Profit (loss) carried forward -€3,935
down €3,935 (-50.0%), from €7,877 to €3,942
- Short-term financial debts +€1,134
up €1,134 (+137%), from €830 to €1,965
- Gross operating margin +€9,641
up €9,641 (+21.8%), from €44,133 to €53,773
- Staff costs -€1,864
down €1,864 (-3.3%), from €56,656 to €54,792
- Depreciation -€1,630
down €1,630 (-51.3%), from €3,181 to €1,551
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 | €80,283 | €89,114 | +€8,831 | +11.0% |
| Fixed assets | 21/28 | €6,455 | €4,905 | -€1,551 | -24.0% |
| Tangible fixed assets | 22/27 | €6,105 | €4,555 | -€1,551 | -25.4% |
| Plant, machinery and equipment | 23 | €5,868 | €4,555 | -€1,313 | -22.4% |
| Furniture and vehicles | 24 | €238 | - | -€238 | |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €73,828 | €84,209 | +€10,381 | +14.1% |
| Stocks and contracts in progress | 3 | €57,929 | €65,837 | +€7,909 | +13.7% |
| Stocks | 30/36 | €57,929 | €65,837 | +€7,909 | +13.7% |
| Amounts receivable within one year | 40/41 | €3,309 | €1,839 | -€1,470 | -44.4% |
| Trade receivables | 40 | €1,128 | €1,538 | +€411 | +36.4% |
| Other amounts receivable | 41 | €2,182 | €301 | -€1,880 | -86.2% |
| Cash at bank and in hand | 54/58 | €10,806 | €15,984 | +€5,178 | +47.9% |
| Deferred charges and accrued income | 490/1 | €1,784 | €548 | -€1,236 | -69.3% |
| Total equity and liabilities | 10/49 | €80,283 | €89,114 | +€8,831 | +11.0% |
| Equity | 10/15 | €29,877 | €25,942 | -€3,935 | -13.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,877 | €3,942 | -€3,935 | -50.0% |
| Amounts payable | 17/49 | €50,406 | €63,171 | +€12,766 | +25.3% |
| Amounts payable within one year | 42/48 | €50,403 | €63,171 | +€12,768 | +25.3% |
| Current portion of amounts payable after more than one year | 42 | €326 | - | -€326 | |
| Financial debts | 43 | €830 | €1,965 | +€1,134 | +137% |
| Credit institutions | 430/8 | €830 | €1,965 | +€1,134 | +137% |
| Trade debts | 44 | €24,660 | €31,409 | +€6,748 | +27.4% |
| Suppliers | 440/4 | €24,660 | €31,409 | +€6,748 | +27.4% |
| Taxes, remuneration and social security | 45 | €10,968 | €11,028 | +€60 | +0.5% |
| Remuneration and social security | 454/9 | €10,968 | €11,028 | +€60 | +0.5% |
| Other amounts payable | 47/48 | €13,619 | €18,770 | +€5,151 | +37.8% |
| Accrued charges and deferred income | 492/3 | €2 | - | -€2 | |
| Remuneration, social security and pensions | 62 | €56,656 | €54,792 | -€1,864 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,181 | €1,551 | -€1,630 | -51.3% |
| Other operating charges | 640/8 | €345 | €439 | +€94 | +27.2% |
| Non-recurring operating charges | 66A | €62,277 | - | -€62,277 | |
| Gross operating margin | 9900 | €44,133 | €53,773 | +€9,641 | +21.8% |
| Operating profit (loss) | 9901 | -€78,326 | -€3,008 | +€75,318 | +96.2% |
| Financial income | 75/76B | €46 | €391 | +€345 | +754% |
| Recurring financial income | 75 | €46 | €391 | +€345 | +754% |
| Financial charges | 65/66B | €1,368 | €1,318 | -€50 | -3.7% |
| Recurring financial charges | 65 | €1,368 | €1,318 | -€50 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | -€79,649 | -€3,935 | +€75,714 | +95.1% |
| Income taxes | 67/77 | €2 | - | -€2 | |
| Profit (loss) for the period | 9904 | -€79,651 | -€3,935 | +€75,716 | +95.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€79,651 | -€3,935 | +€75,716 | +95.1% |
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.