PLAISIR DIT 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.
PLAISIR DIT VIN
Largest movements
- Financial fixed assets +€365,000
up €365,000 (+100,551%), from €363 to €365,363
- Cash -€53,669
down €53,669 (-56.5%), from €95,062 to €41,394
mainly Investment in fixed assets (net) (-€365,000) and Contributions, distributions and other (-€52,214)
- Debts after one year +€260,758
up €260,758 (+20,337%), from €1,282 to €262,040
- Profit (loss) carried forward -€44,378
no longer reported in 2025 (was €44,378)
- Other debts +€43,905
up €43,905 (+944%), from €4,652 to €48,557
- Current portion of long-term debt +€29,389
up €29,389 (+1,391%), from €2,112 to €31,501
- Tax, wage and social debts +€9,108
up €9,108 (+40.5%), from €22,510 to €31,617
of which Taxes: +€8,468
- Turnover +€56,505
up €56,505 (+12.3%), from €459,838 to €516,344
- Gross operating margin +€30,716
up €30,716 (+25.6%), from €119,794 to €150,510
- Purchases and services +€25,789
up €25,789 (+7.6%), from €340,044 to €365,833
- Financial charges +€15,535
up €15,535 (+2,188%), from €710 to €16,245
- Staff costs +€14,716
up €14,716 (+16.3%), from €90,515 to €105,231
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 | €122,541 | €430,091 | +€307,549 | +251% |
| Fixed assets | 21/28 | €8,647 | €370,497 | +€361,850 | +4,185% |
| Tangible fixed assets | 22/27 | €8,284 | €5,134 | -€3,150 | -38.0% |
| Plant, machinery and equipment | 23 | €8,229 | €5,134 | -€3,095 | -37.6% |
| Furniture and vehicles | 24 | €55 | - | -€55 | |
| Financial fixed assets | 28 | €363 | €365,363 | +€365,000 | +100,551% |
| Current assets | 29/58 | €113,894 | €59,594 | -€54,300 | -47.7% |
| Stocks and contracts in progress | 3 | €12,247 | €12,914 | +€667 | +5.4% |
| Stocks | 30/36 | €12,247 | €12,914 | +€667 | +5.4% |
| Amounts receivable within one year | 40/41 | €3,246 | €2,052 | -€1,193 | -36.8% |
| Trade receivables | 40 | €2,276 | - | -€2,276 | |
| Other amounts receivable | 41 | €970 | €2,052 | +€1,082 | +112% |
| Cash at bank and in hand | 54/58 | €95,062 | €41,394 | -€53,669 | -56.5% |
| Deferred charges and accrued income | 490/1 | €3,339 | €3,234 | -€105 | -3.2% |
| Total equity and liabilities | 10/49 | €122,541 | €430,091 | +€307,549 | +251% |
| Equity | 10/15 | €74,378 | €30,000 | -€44,378 | -59.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Capital | 10 | €30,000 | €30,000 | = | 0.0% |
| Issued capital | 100 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,378 | - | -€44,378 | |
| Amounts payable | 17/49 | €48,164 | €400,091 | +€351,927 | +731% |
| Amounts payable after more than one year | 17 | €1,282 | €262,040 | +€260,758 | +20,337% |
| Financial debts | 170/4 | €1,282 | €262,040 | +€260,758 | +20,337% |
| Amounts payable within one year | 42/48 | €44,683 | €134,149 | +€89,465 | +200% |
| Current portion of amounts payable after more than one year | 42 | €2,112 | €31,501 | +€29,389 | +1,391% |
| Trade debts | 44 | €15,410 | €22,473 | +€7,064 | +45.8% |
| Suppliers | 440/4 | €15,410 | €22,473 | +€7,064 | +45.8% |
| Taxes, remuneration and social security | 45 | €22,510 | €31,617 | +€9,108 | +40.5% |
| Taxes | 450/3 | €13,010 | €21,478 | +€8,468 | +65.1% |
| Remuneration and social security | 454/9 | €9,499 | €10,139 | +€640 | +6.7% |
| Other amounts payable | 47/48 | €4,652 | €48,557 | +€43,905 | +944% |
| Accrued charges and deferred income | 492/3 | €2,198 | €3,902 | +€1,704 | +77.5% |
| Turnover | 70 | €459,838 | €516,344 | +€56,505 | +12.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €340,044 | €365,833 | +€25,789 | +7.6% |
| Remuneration, social security and pensions | 62 | €90,515 | €105,231 | +€14,716 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,980 | €3,150 | -€1,830 | -36.7% |
| Other operating charges | 640/8 | €3,112 | €13,902 | +€10,790 | +347% |
| Gross operating margin | 9900 | €119,794 | €150,510 | +€30,716 | +25.6% |
| Operating profit (loss) | 9901 | €21,188 | €28,227 | +€7,040 | +33.2% |
| Financial income | 75/76B | €21 | - | -€21 | |
| Recurring financial income | 75 | €21 | - | -€21 | |
| Financial charges | 65/66B | €710 | €16,245 | +€15,535 | +2,188% |
| Recurring financial charges | 65 | €710 | €16,245 | +€15,535 | +2,188% |
| Profit (loss) for the period before taxes | 9903 | €20,498 | €11,982 | -€8,516 | -41.5% |
| Income taxes | 67/77 | €2,369 | €4,145 | +€1,776 | +74.9% |
| Profit (loss) for the period | 9904 | €18,129 | €7,837 | -€10,292 | -56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,129 | €7,837 | -€10,292 | -56.8% |
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.