BACOTTERIE: 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.
BACOTTERIE
Largest movements
- Receivables within one year -€797,168
down €797,168 (-84.9%), from €938,431 to €141,263
of which Other amounts receivable: -€796,609
- Cash +€318,157
up €318,157 (+35.1%), from €905,438 to €1.2m
mainly Receivables within one year (+€797,168) and Depreciation (+€134,790)
- Tangible fixed assets -€228,989
down €228,989 (-9.7%), from €2.4m to €2.1m
of which Land and buildings: -€221,730
- Stocks and contracts +€152,829
up €152,829 (+14.9%), from €1.0m to €1.2m
- Profit (loss) carried forward -€306,270
down €306,270 (-517%), from -€59,255 to -€365,525
- Trade debts -€171,837
down €171,837 (-89.3%), from €192,395 to €20,558
- Other debts -€75,767
down €75,767 (-7.8%), from €968,319 to €892,552
- Gross operating margin -€438,600
down €438,600 (-84.9%), from €516,852 to €78,253
- Taxes +€211,330
new in 2025: €211,330
- Depreciation -€54,361
down €54,361 (-28.7%), from €189,151 to €134,790
- Financial income -€15,084
down €15,084 (-73.0%), from €20,673 to €5,590
- Financial charges -€11,266
down €11,266 (-63.8%), from €17,658 to €6,392
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 | €5,308,049 | €4,753,677 | -€554,372 | -10.4% |
| Fixed assets | 21/28 | €2,371,808 | €2,142,819 | -€228,989 | -9.7% |
| Tangible fixed assets | 22/27 | €2,371,808 | €2,142,819 | -€228,989 | -9.7% |
| Land and buildings | 22 | €2,323,563 | €2,101,833 | -€221,730 | -9.5% |
| Plant, machinery and equipment | 23 | €12,736 | €7,306 | -€5,430 | -42.6% |
| Furniture and vehicles | 24 | €35,510 | €33,680 | -€1,829 | -5.2% |
| Current assets | 29/58 | €2,936,241 | €2,610,858 | -€325,383 | -11.1% |
| Stocks and contracts in progress | 3 | €1,027,653 | €1,180,482 | +€152,829 | +14.9% |
| Stocks | 30/36 | €1,027,653 | €1,180,482 | +€152,829 | +14.9% |
| Amounts receivable within one year | 40/41 | €938,431 | €141,263 | -€797,168 | -84.9% |
| Trade receivables | 40 | €7,001 | €6,443 | -€559 | -8.0% |
| Other amounts receivable | 41 | €931,429 | €134,820 | -€796,609 | -85.5% |
| Cash at bank and in hand | 54/58 | €905,438 | €1,223,595 | +€318,157 | +35.1% |
| Deferred charges and accrued income | 490/1 | €64,719 | €65,518 | +€799 | +1.2% |
| Total equity and liabilities | 10/49 | €5,308,049 | €4,753,677 | -€554,372 | -10.4% |
| Equity | 10/15 | €3,047,501 | €2,741,231 | -€306,270 | -10.0% |
| Contributions | 10/11 | €3,075,000 | €3,075,000 | = | 0.0% |
| Reserves | 13 | €31,756 | €31,756 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €31,756 | €31,756 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,255 | -€365,525 | -€306,270 | -517% |
| Amounts payable | 17/49 | €2,260,549 | €2,012,447 | -€248,102 | -11.0% |
| Amounts payable after more than one year | 17 | €1,080,354 | €1,080,000 | -€354 | 0.0% |
| Other amounts payable | 178/9 | €1,080,354 | €1,080,000 | -€354 | 0.0% |
| Amounts payable within one year | 42/48 | €1,163,641 | €915,465 | -€248,176 | -21.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €192,395 | €20,558 | -€171,837 | -89.3% |
| Suppliers | 440/4 | €192,395 | €20,558 | -€171,837 | -89.3% |
| Taxes, remuneration and social security | 45 | €2,928 | €2,356 | -€572 | -19.5% |
| Taxes | 450/3 | €1,988 | €1,305 | -€683 | -34.4% |
| Remuneration and social security | 454/9 | €940 | €1,050 | +€111 | +11.8% |
| Other amounts payable | 47/48 | €968,319 | €892,552 | -€75,767 | -7.8% |
| Accrued charges and deferred income | 492/3 | €16,553 | €16,981 | +€428 | +2.6% |
| Non-recurring operating income | 76A | €342,480 | €47,296 | -€295,183 | -86.2% |
| Remuneration, social security and pensions | 62 | €6,054 | €6,024 | -€30 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €189,151 | €134,790 | -€54,361 | -28.7% |
| Other operating charges | 640/8 | €24,500 | €31,577 | +€7,077 | +28.9% |
| Gross operating margin | 9900 | €516,852 | €78,253 | -€438,600 | -84.9% |
| Operating profit (loss) | 9901 | €297,148 | -€94,138 | -€391,286 | |
| Financial income | 75/76B | €20,673 | €5,590 | -€15,084 | -73.0% |
| Recurring financial income | 75 | €20,673 | €5,590 | -€15,084 | -73.0% |
| Financial charges | 65/66B | €17,658 | €6,392 | -€11,266 | -63.8% |
| Recurring financial charges | 65 | €17,658 | €6,392 | -€11,266 | -63.8% |
| Profit (loss) for the period before taxes | 9903 | €300,164 | -€94,940 | -€395,104 | |
| Income taxes | 67/77 | - | €211,330 | +€211,330 | |
| Profit (loss) for the period | 9904 | €300,164 | -€306,270 | -€606,434 | |
| Profit (loss) for the period to be appropriated | 9905 | €300,164 | -€306,270 | -€606,434 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.