RESTAURANT LA VIGNA: 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.
RESTAURANT LA VIGNA
Largest movements
- Tangible fixed assets -€22,723
down €22,723 (-71.2%), from €31,899 to €9,176
of which Furniture and vehicles: -€23,081
- Receivables within one year -€12,026
down €12,026 (-58.3%), from €20,633 to €8,607
of which Trade receivables: -€10,705
- Cash -€10,955
down €10,955 (-11.8%), from €92,834 to €81,879
mainly Contributions, distributions and other (-€79,250) and Tax, wage and social debts (-€16,531)
- Reserves -€41,750
down €41,750 (-24.2%), from €172,731 to €130,981
of which Distributable reserves: -€41,750
- Other debts +€22,719
new in 2025: €22,719
- Tax, wage and social debts -€16,531
down €16,531 (-37.2%), from €44,419 to €27,888
of which Taxes: -€18,561
- Current portion of long-term debt -€9,218
no longer reported in 2025 (was €9,218)
- Gross operating margin -€63,322
down €63,322 (-38.8%), from €163,162 to €99,841
- Taxes -€26,227
down €26,227 (-71.5%), from €36,685 to €10,458
- Depreciation -€3,659
down €3,659 (-30.7%), from €11,918 to €8,259
- Staff costs +€3,225
up €3,225 (+9.1%), from €35,447 to €38,672
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 | €273,116 | €228,133 | -€44,983 | -16.5% |
| Fixed assets | 21/28 | €31,899 | €9,176 | -€22,723 | -71.2% |
| Tangible fixed assets | 22/27 | €31,899 | €9,176 | -€22,723 | -71.2% |
| Land and buildings | 22 | €2,616 | €2,886 | +€270 | +10.3% |
| Plant, machinery and equipment | 23 | €1,899 | €2,295 | +€396 | +20.9% |
| Furniture and vehicles | 24 | €25,868 | €2,787 | -€23,081 | -89.2% |
| Other tangible fixed assets | 26 | €1,517 | €1,208 | -€309 | -20.4% |
| Current assets | 29/58 | €241,217 | €218,957 | -€22,260 | -9.2% |
| Amounts receivable after more than one year | 29 | €125,000 | €127,250 | +€2,250 | +1.8% |
| Other amounts receivable | 291 | €125,000 | €127,250 | +€2,250 | +1.8% |
| Stocks and contracts in progress | 3 | €2,750 | €1,220 | -€1,530 | -55.6% |
| Stocks | 30/36 | €2,750 | €1,220 | -€1,530 | -55.6% |
| Amounts receivable within one year | 40/41 | €20,633 | €8,607 | -€12,026 | -58.3% |
| Trade receivables | 40 | €19,312 | €8,607 | -€10,705 | -55.4% |
| Other amounts receivable | 41 | €1,320 | - | -€1,320 | |
| Cash at bank and in hand | 54/58 | €92,834 | €81,879 | -€10,955 | -11.8% |
| Total equity and liabilities | 10/49 | €273,116 | €228,133 | -€44,983 | -16.5% |
| Equity | 10/15 | €214,861 | €174,075 | -€40,785 | -19.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €172,731 | €130,981 | -€41,750 | -24.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €170,871 | €129,121 | -€41,750 | -24.4% |
| Profit (loss) carried forward | 14 | €23,530 | €24,494 | +€965 | +4.1% |
| Amounts payable | 17/49 | €58,256 | €54,058 | -€4,198 | -7.2% |
| Amounts payable within one year | 42/48 | €58,256 | €54,058 | -€4,198 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €9,218 | - | -€9,218 | |
| Trade debts | 44 | €4,618 | €3,451 | -€1,168 | -25.3% |
| Suppliers | 440/4 | €4,618 | €3,451 | -€1,168 | -25.3% |
| Taxes, remuneration and social security | 45 | €44,419 | €27,888 | -€16,531 | -37.2% |
| Taxes | 450/3 | €44,419 | €25,858 | -€18,561 | -41.8% |
| Remuneration and social security | 454/9 | - | €2,030 | +€2,030 | |
| Other amounts payable | 47/48 | - | €22,719 | +€22,719 | |
| Remuneration, social security and pensions | 62 | €35,447 | €38,672 | +€3,225 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,918 | €8,259 | -€3,659 | -30.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €600 | - | -€600 | |
| Other operating charges | 640/8 | €2,942 | €2,532 | -€410 | -13.9% |
| Gross operating margin | 9900 | €163,162 | €99,841 | -€63,322 | -38.8% |
| Operating profit (loss) | 9901 | €112,255 | €50,378 | -€61,877 | -55.1% |
| Financial income | 75/76B | €4,376 | €5,748 | +€1,372 | +31.4% |
| Recurring financial income | 75 | €4,376 | €5,748 | +€1,372 | +31.4% |
| Financial charges | 65/66B | €6,825 | €7,203 | +€378 | +5.5% |
| Recurring financial charges | 65 | €6,825 | €7,203 | +€378 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €109,806 | €48,923 | -€60,883 | -55.4% |
| Income taxes | 67/77 | €36,685 | €10,458 | -€26,227 | -71.5% |
| Profit (loss) for the period | 9904 | €73,121 | €38,465 | -€34,656 | -47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €73,121 | €38,465 | -€34,656 | -47.4% |
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 22 October 2026 via checked.be.