VIGNES & VACANCES: 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.
VIGNES & VACANCES
Largest movements
- Tangible fixed assets +€3,123
up €3,123 (+1.5%), from €207,398 to €210,521
of which Land and buildings: +€3,232
- Cash +€3,083
up €3,083 (+203%), from €1,518 to €4,602
mainly Other debts (+€19,438) and Depreciation (+€14,134)
- Other debts +€19,438
up €19,438 (+9.9%), from €195,404 to €214,842
- Profit (loss) carried forward -€13,729
down €13,729 (-15.5%), from -€88,522 to -€102,251
- Gross operating margin +€1,520
up €1,520 (+177%), from €861 to €2,380
- Depreciation +€333
up €333 (+2.4%), from €13,801 to €14,134
- Other operating charges -€159
down €159 (-8.7%), from €1,818 to €1,659
- Financial charges +€73
up €73 (+30.3%), from €242 to €315
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 | €209,579 | €215,289 | +€5,710 | +2.7% |
| Fixed assets | 21/28 | €207,398 | €210,521 | +€3,123 | +1.5% |
| Tangible fixed assets | 22/27 | €207,398 | €210,521 | +€3,123 | +1.5% |
| Land and buildings | 22 | €206,618 | €209,850 | +€3,232 | +1.6% |
| Plant, machinery and equipment | 23 | €780 | €671 | -€109 | -13.9% |
| Current assets | 29/58 | €2,181 | €4,768 | +€2,587 | +119% |
| Amounts receivable within one year | 40/41 | €663 | €166 | -€497 | -74.9% |
| Other amounts receivable | 41 | €663 | €166 | -€497 | -74.9% |
| Cash at bank and in hand | 54/58 | €1,518 | €4,602 | +€3,083 | +203% |
| Total equity and liabilities | 10/49 | €209,579 | €215,289 | +€5,710 | +2.7% |
| Equity | 10/15 | €10,635 | -€3,093 | -€13,729 | |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,522 | -€102,251 | -€13,729 | -15.5% |
| Amounts payable | 17/49 | €198,944 | €218,382 | +€19,438 | +9.8% |
| Amounts payable within one year | 42/48 | €195,404 | €214,842 | +€19,438 | +9.9% |
| Other amounts payable | 47/48 | €195,404 | €214,842 | +€19,438 | +9.9% |
| Accrued charges and deferred income | 492/3 | €3,540 | €3,540 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,801 | €14,134 | +€333 | +2.4% |
| Other operating charges | 640/8 | €1,818 | €1,659 | -€159 | -8.7% |
| Gross operating margin | 9900 | €861 | €2,380 | +€1,520 | +177% |
| Operating profit (loss) | 9901 | -€14,759 | -€13,413 | +€1,346 | +9.1% |
| Financial charges | 65/66B | €242 | €315 | +€73 | +30.3% |
| Recurring financial charges | 65 | €242 | €315 | +€73 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,001 | -€13,729 | +€1,272 | +8.5% |
| Profit (loss) for the period | 9904 | -€15,001 | -€13,729 | +€1,272 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,001 | -€13,729 | +€1,272 | +8.5% |
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 28 October 2026 via checked.be.