BOTTELCO: what changed
Two fiscal 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.
BOTTELCO
Largest movements
- Tangible fixed assets -€6,512
down €6,512 (-1.5%), from €425,224 to €418,712
- Profit (loss) carried forward -€32,649
down €32,649 (-13.5%), from -€242,107 to -€274,756
- Accrued charges and deferred income +€27,089
up €27,089 (+5280.5%), from €513 to €27,602
- Financial charges +€27,610
up €27,610 (+18406.7%), from €150 to €27,760
of which Non-recurring financial charges: +€15,945
- Gross operating margin +€472
up €472 (+13.4%), from €3,510 to €3,982
- Other operating charges +€77
up €77 (+3.4%), from €2,298 to €2,375
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.
Cash bridge derived
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 | €444,277 | €438,759 | -€5,518 | -1.2% |
| Fixed assets | 21/28 | €425,224 | €418,712 | -€6,512 | -1.5% |
| Tangible fixed assets | 22/27 | €425,224 | €418,712 | -€6,512 | -1.5% |
| Land and buildings | 22 | €425,224 | €418,712 | -€6,512 | -1.5% |
| Current assets | 29/58 | €19,053 | €20,047 | +€994 | +5.2% |
| Amounts receivable within one year | 40/41 | €35 | €688 | +€653 | +1865.7% |
| Trade receivables | 40 | €35 | €688 | +€653 | +1865.7% |
| Current investments | 50/53 | €2,813 | - | -€2,813 | |
| Cash at bank and in hand | 54/58 | €14,949 | €18,589 | +€3,640 | +24.3% |
| Deferred charges and accrued income | 490/1 | €1,256 | €770 | -€486 | -38.7% |
| Total equity and liabilities | 10/49 | €444,277 | €438,759 | -€5,518 | -1.2% |
| Equity | 10/15 | €157,893 | €125,244 | -€32,649 | -20.7% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Capital | 10 | €400,000 | €400,000 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€242,107 | -€274,756 | -€32,649 | -13.5% |
| Amounts payable | 17/49 | €286,384 | €313,515 | +€27,131 | +9.5% |
| Amounts payable within one year | 42/48 | €285,871 | €285,913 | +€42 | 0.0% |
| Trade debts | 44 | - | €42 | +€42 | |
| Suppliers | 440/4 | - | €42 | +€42 | |
| Other amounts payable | 47/48 | €285,871 | €285,871 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €513 | €27,602 | +€27,089 | +5280.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,512 | €6,512 | = | 0.0% |
| Other operating charges | 640/8 | €2,298 | €2,375 | +€77 | +3.4% |
| Gross operating margin | 9900 | €3,510 | €3,982 | +€472 | +13.4% |
| Operating profit (loss) | 9901 | -€5,300 | -€4,905 | +€395 | +7.5% |
| Financial income | 75/76B | €5 | €16 | +€11 | +220.0% |
| Recurring financial income | 75 | €5 | €16 | +€11 | +220.0% |
| Financial charges | 65/66B | €150 | €27,760 | +€27,610 | +18406.7% |
| Recurring financial charges | 65 | €150 | €11,815 | +€11,665 | +7776.7% |
| Non-recurring financial charges | 66B | - | €15,945 | +€15,945 | |
| Profit (loss) for the period before taxes | 9903 | -€5,445 | -€32,649 | -€27,204 | -499.6% |
| Income taxes | 67/77 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | -€5,446 | -€32,649 | -€27,203 | -499.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,446 | -€32,649 | -€27,203 | -499.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.