BOTTELARIJ BELLEVUE: 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.
What changed
BOTTELARIJ BELLEVUE
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€212,385
2023 · €93,606+€118,779
Equity
€642,776
2023 · €430,391+€212,385
Cash
€7,441
2023 · €4,850+€2,591
Balance sheet total
€9.3m
2023 · €8.9m+€432,923
Largest movements
Assets
- Receivables within one year +€397,248
up €397,248 (+20.0%), from €2.0m to €2.4m
of which Other amounts receivable: +€383,508
Equity and liabilities
- Debts after one year -€394,171
down €394,171 (-6.1%), from €6.5m to €6.1m
- Trade debts +€381,347
up €381,347 (+30.9%), from €1.2m to €1.6m
- Profit (loss) carried forward +€212,385
up €212,385 (+29.4%), from -€721,920 to -€509,535
- Other debts +€126,540
up €126,540 (+60.9%), from €207,827 to €334,368
Income statement
- Depreciation -€174,645
down €174,645 (-46.5%), from €375,514 to €200,869
- Financial charges +€76,377
up €76,377 (+35.3%), from €216,358 to €292,735
- Other operating charges -€30,466
down €30,466 (-12.9%), from €236,442 to €205,975
- Financial income +€24,133
up €24,133 (+60.8%), from €39,718 to €63,851
- Gross operating margin -€18,156
down €18,156 (-2.1%), from €882,531 to €864,375
From the 2023 result to the 2024 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.
Result 2023
€93,606
Gross operating margin
-€18,156
Depreciation
+€174,645
Other operating charges
+€30,466
Financial income
+€24,133
Financial charges
-€76,377
Taxes
-€15,932
Result 2024
€212,385
raises the resultlowers the result
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€443,397
Investment
-€125,245
Financing
-€315,560
Cash 2023
€4,850
From operations (derived)
+€443,397
Net result for the year
+€212,385
Depreciation
+€200,869
Receivables after one year
-€56,278
Receivables within one year
-€397,248
Deferred charges and accrued income
-€52,430
Trade debts
+€381,347
Tax, wage and social debts
+€15,583
Other debts
+€126,540
Accrued charges and deferred income
+€12,626
Investment (derived)
-€125,245
Investment in fixed assets (net)
-€125,245
Financing
-€315,560
Debts after one year
-€394,171
Current portion of long-term debt
+€78,608
Short-term financial debts
+€4
Cash 2024
€7,441
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,854,967 | €9,287,889 | +€432,923 | +4.9% |
| Fixed assets | 21/28 | €5,634,962 | €5,559,337 | -€75,624 | -1.3% |
| Intangible fixed assets | 21 | €12,849 | €11,153 | -€1,696 | -13.2% |
| Tangible fixed assets | 22/27 | €5,588,116 | €5,514,188 | -€73,928 | -1.3% |
| Land and buildings | 22 | €5,160,846 | €5,030,634 | -€130,213 | -2.5% |
| Plant, machinery and equipment | 23 | €426,702 | €483,554 | +€56,852 | +13.3% |
| Furniture and vehicles | 24 | €567 | - | -€567 | |
| Financial fixed assets | 28 | €33,996 | €33,996 | = | 0.0% |
| Current assets | 29/58 | €3,220,005 | €3,728,552 | +€508,547 | +15.8% |
| Amounts receivable after more than one year | 29 | €900,446 | €956,723 | +€56,278 | +6.2% |
| Other amounts receivable | 291 | €900,446 | €956,723 | +€56,278 | +6.2% |
| Amounts receivable within one year | 40/41 | €1,983,678 | €2,380,926 | +€397,248 | +20.0% |
| Trade receivables | 40 | €471,786 | €485,526 | +€13,740 | +2.9% |
| Other amounts receivable | 41 | €1,511,892 | €1,895,400 | +€383,508 | +25.4% |
| Cash at bank and in hand | 54/58 | €4,850 | €7,441 | +€2,591 | +53.4% |
| Deferred charges and accrued income | 490/1 | €331,031 | €383,461 | +€52,430 | +15.8% |
| Total equity and liabilities | 10/49 | €8,854,967 | €9,287,889 | +€432,923 | +4.9% |
| Equity | 10/15 | €430,391 | €642,776 | +€212,385 | +49.3% |
| Contributions | 10/11 | €114,868 | €114,868 | = | 0.0% |
| Capital | 10 | €114,868 | €114,868 | = | 0.0% |
| Issued capital | 100 | €114,868 | €114,868 | = | 0.0% |
| Revaluation surpluses | 12 | €1,025,956 | €1,025,956 | = | 0.0% |
| Reserves | 13 | €11,487 | €11,487 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,487 | €11,487 | = | 0.0% |
| Legal reserve | 130 | €11,487 | €11,487 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€721,920 | -€509,535 | +€212,385 | +29.4% |
| Amounts payable | 17/49 | €8,424,576 | €8,645,113 | +€220,537 | +2.6% |
| Amounts payable after more than one year | 17 | €6,488,902 | €6,094,731 | -€394,171 | -6.1% |
| Financial debts | 170/4 | €6,488,902 | €6,094,731 | -€394,171 | -6.1% |
| Amounts payable within one year | 42/48 | €1,935,674 | €2,537,756 | +€602,082 | +31.1% |
| Current portion of amounts payable after more than one year | 42 | €491,461 | €570,069 | +€78,608 | +16.0% |
| Financial debts | 43 | - | €4 | +€4 | |
| Credit institutions | 430/8 | - | €4 | +€4 | |
| Trade debts | 44 | €1,235,708 | €1,617,056 | +€381,347 | +30.9% |
| Suppliers | 440/4 | €1,235,708 | €1,617,056 | +€381,347 | +30.9% |
| Taxes, remuneration and social security | 45 | €677 | €16,261 | +€15,583 | +2,301% |
| Taxes | 450/3 | €677 | €16,261 | +€15,583 | +2,301% |
| Other amounts payable | 47/48 | €207,827 | €334,368 | +€126,540 | +60.9% |
| Accrued charges and deferred income | 492/3 | - | €12,626 | +€12,626 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €375,514 | €200,869 | -€174,645 | -46.5% |
| Other operating charges | 640/8 | €236,442 | €205,975 | -€30,466 | -12.9% |
| Gross operating margin | 9900 | €882,531 | €864,375 | -€18,156 | -2.1% |
| Operating profit (loss) | 9901 | €270,575 | €457,531 | +€186,955 | +69.1% |
| Financial income | 75/76B | €39,718 | €63,851 | +€24,133 | +60.8% |
| Recurring financial income | 75 | €39,718 | €63,851 | +€24,133 | +60.8% |
| Financial charges | 65/66B | €216,358 | €292,735 | +€76,377 | +35.3% |
| Recurring financial charges | 65 | €216,358 | €292,735 | +€76,377 | +35.3% |
| Profit (loss) for the period before taxes | 9903 | €93,935 | €228,646 | +€134,711 | +143% |
| Income taxes | 67/77 | €329 | €16,261 | +€15,932 | +4,846% |
| Profit (loss) for the period | 9904 | €93,606 | €212,385 | +€118,779 | +127% |
| Profit (loss) for the period to be appropriated | 9905 | €93,606 | €212,385 | +€118,779 | +127% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.