Bottle & Barrel: 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.
Bottle & Barrel
Largest movements
- Receivables within one year -€192,583
down €192,583 (-66.9%), from €287,739 to €95,157
of which Trade receivables: -€169,095
- Stocks and contracts +€39,351
up €39,351 (+6.6%), from €592,529 to €631,880
- Tangible fixed assets -€13,415
down €13,415 (-28.2%), from €47,625 to €34,210
of which Furniture and vehicles: -€9,539
- Trade debts -€151,770
down €151,770 (-35.6%), from €426,714 to €274,944
- Reserves +€27,442
up €27,442 (+16.1%), from €170,864 to €198,306
of which Distributable reserves: +€27,442
- Debts after one year -€21,423
down €21,423 (-69.2%), from €30,943 to €9,521
- Advances received -€20,783
down €20,783 (-84.2%), from €24,681 to €3,898
- Financial charges +€40,177
up €40,177 (+308%), from €13,031 to €53,207
- Staff costs +€30,638
up €30,638 (+12.5%), from €244,565 to €275,203
- Gross operating margin +€24,204
up €24,204 (+6.9%), from €350,246 to €374,450
- Financial income +€15,064
up €15,064 (+441%), from €3,417 to €18,480
- Taxes -€7,483
down €7,483 (-45.6%), from €16,401 to €8,917
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,051,402 | €873,158 | -€178,244 | -17.0% |
| Fixed assets | 21/28 | €62,005 | €41,554 | -€20,450 | -33.0% |
| Intangible fixed assets | 21 | €14,380 | €7,344 | -€7,036 | -48.9% |
| Tangible fixed assets | 22/27 | €47,625 | €34,210 | -€13,415 | -28.2% |
| Plant, machinery and equipment | 23 | €18,919 | €16,097 | -€2,822 | -14.9% |
| Furniture and vehicles | 24 | €25,024 | €15,485 | -€9,539 | -38.1% |
| Other tangible fixed assets | 26 | €3,682 | €2,628 | -€1,054 | -28.6% |
| Current assets | 29/58 | €989,398 | €831,604 | -€157,794 | -15.9% |
| Stocks and contracts in progress | 3 | €592,529 | €631,880 | +€39,351 | +6.6% |
| Stocks | 30/36 | €592,529 | €631,880 | +€39,351 | +6.6% |
| Amounts receivable within one year | 40/41 | €287,739 | €95,157 | -€192,583 | -66.9% |
| Trade receivables | 40 | €255,139 | €86,043 | -€169,095 | -66.3% |
| Other amounts receivable | 41 | €32,601 | €9,113 | -€23,487 | -72.0% |
| Cash at bank and in hand | 54/58 | €108,364 | €98,153 | -€10,211 | -9.4% |
| Deferred charges and accrued income | 490/1 | €765 | €6,414 | +€5,649 | +738% |
| Total equity and liabilities | 10/49 | €1,051,402 | €873,158 | -€178,244 | -17.0% |
| Equity | 10/15 | €189,464 | €216,906 | +€27,442 | +14.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €170,864 | €198,306 | +€27,442 | +16.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €169,004 | €196,446 | +€27,442 | +16.2% |
| Amounts payable | 17/49 | €861,938 | €656,252 | -€205,686 | -23.9% |
| Amounts payable after more than one year | 17 | €30,943 | €9,521 | -€21,423 | -69.2% |
| Financial debts | 170/4 | €30,943 | €9,521 | -€21,423 | -69.2% |
| Amounts payable within one year | 42/48 | €830,995 | €646,732 | -€184,263 | -22.2% |
| Current portion of amounts payable after more than one year | 42 | €25,445 | €21,720 | -€3,725 | -14.6% |
| Financial debts | 43 | €225,000 | €225,000 | = | 0.0% |
| Credit institutions | 430/8 | €225,000 | €225,000 | = | 0.0% |
| Trade debts | 44 | €426,714 | €274,944 | -€151,770 | -35.6% |
| Suppliers | 440/4 | €426,714 | €274,944 | -€151,770 | -35.6% |
| Advances received on contracts in progress | 46 | €24,681 | €3,898 | -€20,783 | -84.2% |
| Taxes, remuneration and social security | 45 | €96,286 | €88,301 | -€7,985 | -8.3% |
| Taxes | 450/3 | €64,268 | €55,325 | -€8,943 | -13.9% |
| Remuneration and social security | 454/9 | €32,018 | €32,976 | +€958 | +3.0% |
| Other amounts payable | 47/48 | €32,870 | €32,870 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €244,565 | €275,203 | +€30,638 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,703 | €25,069 | -€1,634 | -6.1% |
| Other operating charges | 640/8 | €1,648 | €3,092 | +€1,444 | +87.6% |
| Gross operating margin | 9900 | €350,246 | €374,450 | +€24,204 | +6.9% |
| Operating profit (loss) | 9901 | €77,330 | €71,086 | -€6,244 | -8.1% |
| Financial income | 75/76B | €3,417 | €18,480 | +€15,064 | +441% |
| Recurring financial income | 75 | €3,417 | €18,480 | +€15,064 | +441% |
| Financial charges | 65/66B | €13,031 | €53,207 | +€40,177 | +308% |
| Recurring financial charges | 65 | €13,031 | €53,207 | +€40,177 | +308% |
| Profit (loss) for the period before taxes | 9903 | €67,716 | €36,359 | -€31,357 | -46.3% |
| Income taxes | 67/77 | €16,401 | €8,917 | -€7,483 | -45.6% |
| Profit (loss) for the period | 9904 | €51,316 | €27,442 | -€23,874 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,316 | €27,442 | -€23,874 | -46.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.