Vignoble Festin: what changed
Vignoble Festin
Largest movements
- Cash +€48,001
up €48,001 (+748%), from €6,413 to €54,415
mainly Contributions, distributions and other (+€50,000) and Other debts (+€30,238)
- Tangible fixed assets +€23,251
up €23,251 (+29.1%), from €79,812 to €103,063
- Contributions +€50,000
up €50,000 (+41.7%), from €120,000 to €170,000
- Other debts +€30,238
up €30,238 (+12,696%), from €238 to €30,476
- Profit (loss) carried forward -€7,195
down €7,195 (-22.3%), from -€32,315 to -€39,510
- Trade debts -€2,595
down €2,595 (-89.0%), from €2,917 to €321
- Gross operating margin +€10,588
up €10,588, from -€4,269 to €6,319
- Depreciation +€3,079
up €3,079 (+31.4%), from €9,807 to €12,886
- Other operating charges +€99
up €99 (+21.9%), from €451 to €550
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,839 | €161,287 | +€70,448 | +77.6% |
| Fixed assets | 21/28 | €79,812 | €103,063 | +€23,251 | +29.1% |
| Tangible fixed assets | 22/27 | €79,812 | €103,063 | +€23,251 | +29.1% |
| Plant, machinery and equipment | 23 | €79,812 | €103,063 | +€23,251 | +29.1% |
| Current assets | 29/58 | €11,027 | €58,224 | +€47,197 | +428% |
| Amounts receivable within one year | 40/41 | €4,338 | €3,519 | -€819 | -18.9% |
| Trade receivables | 40 | €3,025 | €3,176 | +€151 | +5.0% |
| Other amounts receivable | 41 | €1,313 | €343 | -€970 | -73.9% |
| Cash at bank and in hand | 54/58 | €6,413 | €54,415 | +€48,001 | +748% |
| Deferred charges and accrued income | 490/1 | €276 | €290 | +€14 | +5.2% |
| Total equity and liabilities | 10/49 | €90,839 | €161,287 | +€70,448 | +77.6% |
| Equity | 10/15 | €87,685 | €130,490 | +€42,805 | +48.8% |
| Contributions | 10/11 | €120,000 | €170,000 | +€50,000 | +41.7% |
| Profit (loss) carried forward | 14 | -€32,315 | -€39,510 | -€7,195 | -22.3% |
| Amounts payable | 17/49 | €3,155 | €30,797 | +€27,642 | +876% |
| Amounts payable within one year | 42/48 | €3,155 | €30,797 | +€27,642 | +876% |
| Trade debts | 44 | €2,917 | €321 | -€2,595 | -89.0% |
| Suppliers | 440/4 | €2,917 | €321 | -€2,595 | -89.0% |
| Other amounts payable | 47/48 | €238 | €30,476 | +€30,238 | +12,696% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,807 | €12,886 | +€3,079 | +31.4% |
| Other operating charges | 640/8 | €451 | €550 | +€99 | +21.9% |
| Gross operating margin | 9900 | -€4,269 | €6,319 | +€10,588 | |
| Operating profit (loss) | 9901 | -€14,527 | -€7,117 | +€7,410 | +51.0% |
| Financial charges | 65/66B | €76 | €78 | +€2 | +2.6% |
| Recurring financial charges | 65 | €76 | €78 | +€2 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,603 | -€7,195 | +€7,408 | +50.7% |
| Profit (loss) for the period | 9904 | -€14,603 | -€7,195 | +€7,408 | +50.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,603 | -€7,195 | +€7,408 | +50.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.