BOTTLES & LEGENDS: 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.
BOTTLES & LEGENDS
Largest movements
- Stocks and contracts +€9,723
up €9,723 (+117%), from €8,291 to €18,014
- Receivables within one year -€3,339
down €3,339 (-74.2%), from €4,499 to €1,159
- Cash -€717
down €717 (-11.6%), from €6,189 to €5,472
mainly Stocks and contracts (-€9,723) and Investment in fixed assets (net) (-€636)
- Other debts +€2,464
up €2,464 (+50.9%), from €4,839 to €7,303
- Profit (loss) carried forward +€1,807
up €1,807, from -€1,758 to €49
- Tax, wage and social debts +€824
up €824 (+46.9%), from €1,757 to €2,581
- Trade debts +€667
up €667 (+65.7%), from €1,015 to €1,682
- Gross operating margin +€1,008
up €1,008 (+35.4%), from €2,842 to €3,850
- Taxes +€650
new in 2025: €650
- Financial charges -€434
down €434 (-78.1%), from €556 to €122
- Depreciation +€83
up €83 (+20.0%), from €418 to €502
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 | €20,020 | €25,827 | +€5,807 | +29.0% |
| Fixed assets | 21/28 | €842 | €976 | +€135 | +16.0% |
| Tangible fixed assets | 22/27 | €842 | €976 | +€135 | +16.0% |
| Furniture and vehicles | 24 | €842 | €976 | +€135 | +16.0% |
| Current assets | 29/58 | €19,178 | €24,851 | +€5,673 | +29.6% |
| Stocks and contracts in progress | 3 | €8,291 | €18,014 | +€9,723 | +117% |
| Stocks | 30/36 | €8,291 | €18,014 | +€9,723 | +117% |
| Amounts receivable within one year | 40/41 | €4,499 | €1,159 | -€3,339 | -74.2% |
| Trade receivables | 40 | €4,499 | €1,159 | -€3,339 | -74.2% |
| Cash at bank and in hand | 54/58 | €6,189 | €5,472 | -€717 | -11.6% |
| Deferred charges and accrued income | 490/1 | €200 | €206 | +€6 | +3.0% |
| Total equity and liabilities | 10/49 | €20,020 | €25,827 | +€5,807 | +29.0% |
| Equity | 10/15 | €7,242 | €9,049 | +€1,807 | +25.0% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,758 | €49 | +€1,807 | |
| Amounts payable | 17/49 | €12,778 | €16,778 | +€4,000 | +31.3% |
| Amounts payable after more than one year | 17 | €5,000 | €5,000 | = | 0.0% |
| Financial debts | 170/4 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,611 | €11,566 | +€3,955 | +52.0% |
| Trade debts | 44 | €1,015 | €1,682 | +€667 | +65.7% |
| Suppliers | 440/4 | €1,015 | €1,682 | +€667 | +65.7% |
| Taxes, remuneration and social security | 45 | €1,757 | €2,581 | +€824 | +46.9% |
| Taxes | 450/3 | €1,757 | €2,581 | +€824 | +46.9% |
| Other amounts payable | 47/48 | €4,839 | €7,303 | +€2,464 | +50.9% |
| Accrued charges and deferred income | 492/3 | €166 | €211 | +€45 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €418 | €502 | +€83 | +20.0% |
| Other operating charges | 640/8 | €824 | €796 | -€28 | -3.4% |
| Gross operating margin | 9900 | €2,842 | €3,850 | +€1,008 | +35.4% |
| Operating profit (loss) | 9901 | €1,599 | €2,552 | +€952 | +59.5% |
| Financial income | 75/76B | €0 | €27 | +€27 | +30,322% |
| Recurring financial income | 75 | €0 | €27 | +€27 | +30,322% |
| Financial charges | 65/66B | €556 | €122 | -€434 | -78.1% |
| Recurring financial charges | 65 | €556 | €122 | -€434 | -78.1% |
| Profit (loss) for the period before taxes | 9903 | €1,043 | €2,457 | +€1,414 | +136% |
| Income taxes | 67/77 | - | €650 | +€650 | |
| Profit (loss) for the period | 9904 | €1,043 | €1,807 | +€764 | +73.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,043 | €1,807 | +€764 | +73.2% |
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 15 October 2026 via checked.be.