BOTTLEZ: 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.
BOTTLEZ
Largest movements
- Stocks and contracts -€8,912
down €8,912 (-9.4%), from €94,748 to €85,835
- Receivables within one year -€6,129
down €6,129 (-71.4%), from €8,589 to €2,461
of which Trade receivables: -€6,141
- Cash +€4,521
up €4,521 (+113.8%), from €3,973 to €8,495
mainly Stocks and contracts (+€8,912) and Receivables within one year (+€6,129)
- Tangible fixed assets -€3,396
down €3,396 (-30.2%), from €11,251 to €7,855
of which Other tangible fixed assets: -€2,626
- Deferred charges and accrued income +€2,582
up €2,582 (+164.6%), from €1,568 to €4,150
- Other debts -€16,717
down €16,717 (-24.8%), from €67,377 to €50,661
- Profit (loss) carried forward +€3,734
up €3,734 (+33.6%), from €11,117 to €14,851
- Trade debts +€3,289
up €3,289 (+20.8%), from €15,834 to €19,123
- Tax, wage and social debts -€1,676
down €1,676 (-31.8%), from €5,277 to €3,601
of which Taxes: -€1,676
- Gross operating margin +€13,317
up €13,317, from -€1,739 to €11,577
- Other operating charges -€836
down €836 (-30.8%), from €2,713 to €1,878
- Depreciation -€682
down €682 (-16.7%), from €4,079 to €3,396
- Financial charges -€172
down €172 (-6.4%), from €2,695 to €2,524
- Financial income +€158
up €158 (+176100.0%), from €0 to €159
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,730 | €109,395 | -€11,335 | -9.4% |
| Fixed assets | 21/28 | €11,851 | €8,455 | -€3,396 | -28.7% |
| Tangible fixed assets | 22/27 | €11,251 | €7,855 | -€3,396 | -30.2% |
| Furniture and vehicles | 24 | €1,487 | €717 | -€771 | -51.8% |
| Other tangible fixed assets | 26 | €9,764 | €7,138 | -€2,626 | -26.9% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €108,879 | €100,941 | -€7,938 | -7.3% |
| Stocks and contracts in progress | 3 | €94,748 | €85,835 | -€8,912 | -9.4% |
| Stocks | 30/36 | €94,748 | €85,835 | -€8,912 | -9.4% |
| Amounts receivable within one year | 40/41 | €8,589 | €2,461 | -€6,129 | -71.4% |
| Trade receivables | 40 | €8,083 | €1,942 | -€6,141 | -76.0% |
| Other amounts receivable | 41 | €506 | €519 | +€13 | +2.5% |
| Cash at bank and in hand | 54/58 | €3,973 | €8,495 | +€4,521 | +113.8% |
| Deferred charges and accrued income | 490/1 | €1,568 | €4,150 | +€2,582 | +164.6% |
| Total equity and liabilities | 10/49 | €120,730 | €109,395 | -€11,335 | -9.4% |
| Equity | 10/15 | €31,118 | €34,852 | +€3,734 | +12.0% |
| Contributions | 10/11 | €18,620 | €18,620 | = | 0.0% |
| Reserves | 13 | €1,381 | €1,381 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,381 | €1,381 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,381 | €1,381 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,117 | €14,851 | +€3,734 | +33.6% |
| Amounts payable | 17/49 | €89,613 | €74,544 | -€15,069 | -16.8% |
| Amounts payable within one year | 42/48 | €89,613 | €74,544 | -€15,069 | -16.8% |
| Financial debts | 43 | €149 | €1,159 | +€1,010 | +677.1% |
| Credit institutions | 430/8 | €149 | €1,159 | +€1,010 | +677.1% |
| Trade debts | 44 | €15,834 | €19,123 | +€3,289 | +20.8% |
| Suppliers | 440/4 | €15,834 | €19,123 | +€3,289 | +20.8% |
| Advances received on contracts in progress | 46 | €975 | - | -€975 | |
| Taxes, remuneration and social security | 45 | €5,277 | €3,601 | -€1,676 | -31.8% |
| Taxes | 450/3 | €4,568 | €2,891 | -€1,676 | -36.7% |
| Remuneration and social security | 454/9 | €710 | €710 | = | 0.0% |
| Other amounts payable | 47/48 | €67,377 | €50,661 | -€16,717 | -24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,079 | €3,396 | -€682 | -16.7% |
| Other operating charges | 640/8 | €2,713 | €1,878 | -€836 | -30.8% |
| Gross operating margin | 9900 | -€1,739 | €11,577 | +€13,317 | |
| Operating profit (loss) | 9901 | -€8,531 | €6,303 | +€14,834 | |
| Financial income | 75/76B | €0 | €159 | +€158 | +176100.0% |
| Recurring financial income | 75 | €0 | €159 | +€158 | +176100.0% |
| Financial charges | 65/66B | €2,695 | €2,524 | -€172 | -6.4% |
| Recurring financial charges | 65 | €2,695 | €2,524 | -€172 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,227 | €3,938 | +€15,165 | |
| Income taxes | 67/77 | €197 | €204 | +€7 | +3.5% |
| Profit (loss) for the period | 9904 | -€11,424 | €3,734 | +€15,158 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,424 | €3,734 | +€15,158 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.