BOUTEILLE: 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.
BOUTEILLE
Largest movements
- Cash -€10,352
down €10,352 (-54.9%), from €18,845 to €8,493
mainly Net result for the year (-€20,538) and Deferred charges and accrued income (-€1,644)
- Profit (loss) carried forward -€20,538
down €20,538 (-16.2%), from -€126,663 to -€147,201
- Other debts +€8,400
up €8,400 (+53.0%), from €15,839 to €24,239
- Gross operating margin +€4,318
up €4,318, from -€2,769 to €1,549
- Depreciation +€4,010
new in 2025: €4,010
- Other operating charges -€1,968
down €1,968 (-24.1%), from €8,160 to €6,192
- Financial income +€114
up €114 (+257.8%), from €44 to €158
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 | €576,641 | €563,956 | -€12,685 | -2.2% |
| Fixed assets | 21/28 | €555,457 | €551,447 | -€4,010 | -0.7% |
| Tangible fixed assets | 22/27 | €555,457 | €551,447 | -€4,010 | -0.7% |
| Land and buildings | 22 | €523,380 | €523,380 | = | 0.0% |
| Other tangible fixed assets | 26 | €32,076 | €28,067 | -€4,010 | -12.5% |
| Current assets | 29/58 | €21,184 | €12,509 | -€8,675 | -41.0% |
| Amounts receivable within one year | 40/41 | €1,339 | €1,372 | +€32 | +2.4% |
| Other amounts receivable | 41 | €1,339 | €1,372 | +€32 | +2.4% |
| Cash at bank and in hand | 54/58 | €18,845 | €8,493 | -€10,352 | -54.9% |
| Deferred charges and accrued income | 490/1 | €1,000 | €2,644 | +€1,644 | +164.4% |
| Total equity and liabilities | 10/49 | €576,641 | €563,956 | -€12,685 | -2.2% |
| Equity | 10/15 | €359,269 | €338,731 | -€20,538 | -5.7% |
| Contributions | 10/11 | €440,000 | €440,000 | = | 0.0% |
| Capital | 10 | €440,000 | €440,000 | = | 0.0% |
| Issued capital | 100 | €440,000 | €440,000 | = | 0.0% |
| Reserves | 13 | €45,932 | €45,932 | = | 0.0% |
| Non-distributable reserves | 130/1 | €40,974 | €40,974 | = | 0.0% |
| Legal reserve | 130 | €40,974 | €40,974 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,958 | €4,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€126,663 | -€147,201 | -€20,538 | -16.2% |
| Amounts payable | 17/49 | €217,371 | €225,224 | +€7,853 | +3.6% |
| Amounts payable after more than one year | 17 | €200,100 | €200,100 | = | 0.0% |
| Other amounts payable | 178/9 | €200,100 | €200,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,271 | €25,124 | +€7,853 | +45.5% |
| Trade debts | 44 | €1,432 | €885 | -€547 | -38.2% |
| Suppliers | 440/4 | €1,432 | €885 | -€547 | -38.2% |
| Other amounts payable | 47/48 | €15,839 | €24,239 | +€8,400 | +53.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,010 | +€4,010 | |
| Other operating charges | 640/8 | €8,160 | €6,192 | -€1,968 | -24.1% |
| Gross operating margin | 9900 | -€2,769 | €1,549 | +€4,318 | |
| Operating profit (loss) | 9901 | -€10,930 | -€8,653 | +€2,277 | +20.8% |
| Financial income | 75/76B | €44 | €158 | +€114 | +257.8% |
| Recurring financial income | 75 | €44 | €158 | +€114 | +257.8% |
| Financial charges | 65/66B | €12,045 | €12,044 | -€2 | 0.0% |
| Recurring financial charges | 65 | €12,045 | €12,044 | -€2 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€22,930 | -€20,538 | +€2,392 | +10.4% |
| Profit (loss) for the period | 9904 | -€22,930 | -€20,538 | +€2,392 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,930 | -€20,538 | +€2,392 | +10.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.