Vignoble Les Sarments: 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.
Vignoble Les Sarments
Largest movements
- Tangible fixed assets -€29,564
down €29,564 (-5.5%), from €538,978 to €509,415
of which Plant, machinery and equipment: -€22,002
- Cash -€17,966
down €17,966 (-59.9%), from €29,988 to €12,022
mainly Net result for the year (-€39,136) and Investment in fixed assets (net) (-€33,459)
- Profit (loss) carried forward -€39,136
down €39,136 (-30.4%), from -€128,550 to -€167,686
- Trade debts -€9,526
down €9,526 (-37.7%), from €25,278 to €15,752
- Gross operating margin +€84,686
up €84,686, from -€26,935 to €57,751
- Depreciation -€11,836
down €11,836 (-15.7%), from €75,368 to €63,532
- Staff costs +€4,529
up €4,529 (+32.1%), from €14,127 to €18,656
- Other operating charges +€2,434
up €2,434 (+20.5%), from €11,881 to €14,315
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 | €758,970 | €717,965 | -€41,006 | -5.4% |
| Fixed assets | 21/28 | €540,726 | €510,653 | -€30,073 | -5.6% |
| Intangible fixed assets | 21 | €1,747 | €1,238 | -€509 | -29.2% |
| Tangible fixed assets | 22/27 | €538,978 | €509,415 | -€29,564 | -5.5% |
| Land and buildings | 22 | €190,419 | €184,656 | -€5,763 | -3.0% |
| Plant, machinery and equipment | 23 | €320,358 | €298,356 | -€22,002 | -6.9% |
| Furniture and vehicles | 24 | €28,201 | €20,209 | -€7,992 | -28.3% |
| Assets under construction and advance payments | 27 | - | €6,193 | +€6,193 | |
| Current assets | 29/58 | €218,245 | €207,312 | -€10,933 | -5.0% |
| Stocks and contracts in progress | 3 | €173,511 | €177,959 | +€4,448 | +2.6% |
| Stocks | 30/36 | €173,511 | €177,959 | +€4,448 | +2.6% |
| Amounts receivable within one year | 40/41 | €12,678 | €15,092 | +€2,415 | +19.0% |
| Trade receivables | 40 | €4,797 | €15,018 | +€10,222 | +213% |
| Other amounts receivable | 41 | €7,881 | €74 | -€7,807 | -99.1% |
| Cash at bank and in hand | 54/58 | €29,988 | €12,022 | -€17,966 | -59.9% |
| Deferred charges and accrued income | 490/1 | €2,069 | €2,239 | +€170 | +8.2% |
| Total equity and liabilities | 10/49 | €758,970 | €717,965 | -€41,006 | -5.4% |
| Equity | 10/15 | -€28,550 | -€67,686 | -€39,136 | -137% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€128,550 | -€167,686 | -€39,136 | -30.4% |
| Amounts payable | 17/49 | €787,521 | €785,651 | -€1,869 | -0.2% |
| Amounts payable after more than one year | 17 | €40,774 | €41,812 | +€1,038 | +2.5% |
| Trade debts | 175 | €40,774 | €41,812 | +€1,038 | +2.5% |
| Amounts payable within one year | 42/48 | €746,746 | €743,839 | -€2,907 | -0.4% |
| Trade debts | 44 | €25,278 | €15,752 | -€9,526 | -37.7% |
| Suppliers | 440/4 | €25,278 | €15,752 | -€9,526 | -37.7% |
| Taxes, remuneration and social security | 45 | €898 | €6,717 | +€5,818 | +648% |
| Taxes | 450/3 | €22 | €5,646 | +€5,624 | +25,798% |
| Remuneration and social security | 454/9 | €877 | €1,071 | +€194 | +22.2% |
| Other amounts payable | 47/48 | €720,570 | €721,370 | +€801 | +0.1% |
| Remuneration, social security and pensions | 62 | €14,127 | €18,656 | +€4,529 | +32.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,368 | €63,532 | -€11,836 | -15.7% |
| Other operating charges | 640/8 | €11,881 | €14,315 | +€2,434 | +20.5% |
| Gross operating margin | 9900 | -€26,935 | €57,751 | +€84,686 | |
| Operating profit (loss) | 9901 | -€128,311 | -€38,752 | +€89,558 | +69.8% |
| Financial income | 75/76B | €1 | €0 | -€1 | -86.8% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -86.8% |
| Financial charges | 65/66B | €241 | €384 | +€144 | +59.7% |
| Recurring financial charges | 65 | €241 | €384 | +€144 | +59.7% |
| Profit (loss) for the period before taxes | 9903 | -€128,550 | -€39,136 | +€89,414 | +69.6% |
| Profit (loss) for the period | 9904 | -€128,550 | -€39,136 | +€89,414 | +69.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€128,550 | -€39,136 | +€89,414 | +69.6% |
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 31 October 2026 via checked.be.