BOTTLEDBITS: 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.
BOTTLEDBITS
Largest movements
- Cash -€60,199
down €60,199 (-51.9%), from €115,912 to €55,713
mainly Contributions, distributions and other (-€214,401) and Receivables within one year (-€8,003)
- Deferred charges and accrued income -€18,693
down €18,693 (-95.1%), from €19,650 to €957
- Receivables after one year -€18,000
no longer reported in 2025 (was €18,000)
- Receivables within one year +€8,003
up €8,003 (+33.7%), from €23,762 to €31,765
of which Other amounts receivable: +€19,805
- Reserves -€172,097
no longer reported in 2025 (was €172,097)
- Other debts +€82,228
up €82,228 (+19646.4%), from €419 to €82,647
- Tax, wage and social debts +€2,148
up €2,148 (+94.0%), from €2,284 to €4,432
of which Taxes: +€2,148
- Gross operating margin -€21,682
down €21,682 (-28.3%), from €76,621 to €54,939
- Taxes -€4,151
down €4,151 (-27.5%), from €15,096 to €10,945
- Financial charges -€1,093
down €1,093 (-95.2%), from €1,149 to €56
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 | €177,965 | €90,752 | -€87,214 | -49.0% |
| Fixed assets | 21/28 | €641 | €2,317 | +€1,675 | +261.2% |
| Tangible fixed assets | 22/27 | €641 | €1,817 | +€1,175 | +183.3% |
| Furniture and vehicles | 24 | €641 | €1,817 | +€1,175 | +183.3% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €177,324 | €88,435 | -€88,889 | -50.1% |
| Amounts receivable after more than one year | 29 | €18,000 | - | -€18,000 | |
| Other amounts receivable | 291 | €18,000 | - | -€18,000 | |
| Amounts receivable within one year | 40/41 | €23,762 | €31,765 | +€8,003 | +33.7% |
| Trade receivables | 40 | €22,858 | €11,056 | -€11,801 | -51.6% |
| Other amounts receivable | 41 | €904 | €20,709 | +€19,805 | +2190.8% |
| Cash at bank and in hand | 54/58 | €115,912 | €55,713 | -€60,199 | -51.9% |
| Deferred charges and accrued income | 490/1 | €19,650 | €957 | -€18,693 | -95.1% |
| Total equity and liabilities | 10/49 | €177,965 | €90,752 | -€87,214 | -49.0% |
| Equity | 10/15 | €175,097 | €3,000 | -€172,097 | -98.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €172,097 | - | -€172,097 | |
| Distributable reserves | 133 | €172,097 | - | -€172,097 | |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €2,868 | €87,752 | +€84,883 | +2959.2% |
| Amounts payable within one year | 42/48 | €2,868 | €87,343 | +€84,475 | +2945.0% |
| Trade debts | 44 | €166 | €265 | +€99 | +59.8% |
| Suppliers | 440/4 | €166 | €265 | +€99 | +59.8% |
| Taxes, remuneration and social security | 45 | €2,284 | €4,432 | +€2,148 | +94.0% |
| Taxes | 450/3 | €2,284 | €4,432 | +€2,148 | +94.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €419 | €82,647 | +€82,228 | +19646.4% |
| Accrued charges and deferred income | 492/3 | - | €409 | +€409 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,087 | €842 | -€245 | -22.5% |
| Other operating charges | 640/8 | €182 | €792 | +€611 | +335.8% |
| Gross operating margin | 9900 | €76,621 | €54,939 | -€21,682 | -28.3% |
| Operating profit (loss) | 9901 | €75,353 | €53,305 | -€22,047 | -29.3% |
| Financial income | 75/76B | €153 | - | -€153 | |
| Recurring financial income | 75 | €153 | - | -€153 | |
| Financial charges | 65/66B | €1,149 | €56 | -€1,093 | -95.2% |
| Recurring financial charges | 65 | €1,149 | €56 | -€1,093 | -95.2% |
| Profit (loss) for the period before taxes | 9903 | €74,357 | €53,250 | -€21,107 | -28.4% |
| Income taxes | 67/77 | €15,096 | €10,945 | -€4,151 | -27.5% |
| Profit (loss) for the period | 9904 | €59,261 | €42,304 | -€16,957 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59,261 | €42,304 | -€16,957 | -28.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.