Bottle Boutique: 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 Boutique
Largest movements
- Receivables within one year +€67,399
up €67,399 (+856%), from €7,877 to €75,276
- Cash +€13,465
up €13,465 (+23.8%), from €56,669 to €70,133
mainly Trade debts (+€173,210) and Net result for the year (+€109,493)
- Debts after one year -€194,552
down €194,552 (-22.7%), from €855,303 to €660,751
- Trade debts +€173,210
up €173,210 (+69,938%), from €248 to €173,457
- Profit (loss) carried forward +€109,493
up €109,493 (+11.9%), from -€921,778 to -€812,284
- Advances received -€7,865
down €7,865 (-100%), from €7,865 to €0
- Tax, wage and social debts +€2,048
up €2,048 (+10,518%), from €19 to €2,067
of which Taxes: +€2,048
- Gross operating margin +€164,867
up €164,867, from -€30,765 to €134,102
- Other operating charges +€21,080
up €21,080 (+3,823%), from €551 to €21,631
- Staff costs -€17,014
down €17,014 (-98.7%), from €17,246 to €232
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 | €67,007 | €148,188 | +€81,181 | +121% |
| Fixed assets | 21/28 | €2,461 | €2,058 | -€403 | -16.4% |
| Tangible fixed assets | 22/27 | €843 | €440 | -€403 | -47.8% |
| Furniture and vehicles | 24 | €843 | €440 | -€403 | -47.8% |
| Financial fixed assets | 28 | €1,619 | €1,619 | = | 0.0% |
| Current assets | 29/58 | €64,545 | €146,129 | +€81,584 | +126% |
| Amounts receivable within one year | 40/41 | €7,877 | €75,276 | +€67,399 | +856% |
| Trade receivables | 40 | €7,877 | €75,276 | +€67,399 | +856% |
| Cash at bank and in hand | 54/58 | €56,669 | €70,133 | +€13,465 | +23.8% |
| Deferred charges and accrued income | 490/1 | €0 | €720 | +€720 | |
| Total equity and liabilities | 10/49 | €67,007 | €148,188 | +€81,181 | +121% |
| Equity | 10/15 | -€846,233 | -€736,740 | +€109,493 | +12.9% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €545 | €545 | = | 0.0% |
| Non-distributable reserves | 130/1 | €545 | €545 | = | 0.0% |
| Reserves not available under the articles | 1311 | €545 | €545 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€921,778 | -€812,284 | +€109,493 | +11.9% |
| Amounts payable | 17/49 | €913,240 | €884,928 | -€28,312 | -3.1% |
| Amounts payable after more than one year | 17 | €855,303 | €660,751 | -€194,552 | -22.7% |
| Financial debts | 170/4 | €855,303 | €660,751 | -€194,552 | -22.7% |
| Amounts payable within one year | 42/48 | €56,144 | €224,176 | +€168,032 | +299% |
| Current portion of amounts payable after more than one year | 42 | €48,012 | €48,652 | +€640 | +1.3% |
| Trade debts | 44 | €248 | €173,457 | +€173,210 | +69,938% |
| Suppliers | 440/4 | €248 | €173,457 | +€173,210 | +69,938% |
| Advances received on contracts in progress | 46 | €7,865 | €0 | -€7,865 | -100% |
| Taxes, remuneration and social security | 45 | €19 | €2,067 | +€2,048 | +10,518% |
| Taxes | 450/3 | €19 | €2,067 | +€2,048 | +10,518% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,793 | €0 | -€1,793 | -100% |
| Remuneration, social security and pensions | 62 | €17,246 | €232 | -€17,014 | -98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €403 | €403 | = | 0.0% |
| Other operating charges | 640/8 | €551 | €21,631 | +€21,080 | +3,823% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€30,765 | €134,102 | +€164,867 | |
| Operating profit (loss) | 9901 | -€48,965 | €111,836 | +€160,801 | |
| Financial income | 75/76B | €190 | €0 | -€189 | -99.8% |
| Recurring financial income | 75 | €190 | €0 | -€189 | -99.8% |
| Financial charges | 65/66B | €3,099 | €2,343 | -€756 | -24.4% |
| Recurring financial charges | 65 | €3,099 | €2,343 | -€756 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | -€51,875 | €109,493 | +€161,368 | |
| Profit (loss) for the period | 9904 | -€51,875 | €109,493 | +€161,368 | |
| Profit (loss) for the period to be appropriated | 9905 | -€51,875 | €109,493 | +€161,368 |
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.