GASBOTTLING: 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.
What changed
GASBOTTLING
NACE 46.810, Wholesale of solid, liquid and gaseous fuels and related products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€146,013
2024 · €51,737-€197,749
Equity
€2.2m
2024 · €2.3m-€146,013
Cash
€755
2024 · €29+€727
Balance sheet total
€4.1m
2024 · €3.7m+€378,209
Largest movements
Assets
- Tangible fixed assets +€291,875
up €291,875 (+9.5%), from €3.1m to €3.4m
of which Plant, machinery and equipment: +€147,899
- Receivables within one year +€214,134
up €214,134 (+56.2%), from €380,830 to €594,964
of which Trade receivables: +€188,396
- Stocks and contracts -€133,809
down €133,809 (-65.1%), from €205,648 to €71,839
Equity and liabilities
- Other debts +€791,032
up €791,032 (+141%), from €560,883 to €1.4m
- Trade debts -€219,327
down €219,327 (-46.5%), from €472,003 to €252,676
- Profit (loss) carried forward -€146,013
down €146,013 (-6.5%), from €2.3m to €2.1m
- Current portion of long-term debt -€69,584
down €69,584 (-74.7%), from €93,167 to €23,583
- Tax, wage and social debts +€45,684
up €45,684 (+21.5%), from €212,203 to €257,887
of which Taxes: +€36,141
Income statement
- Turnover +€437,503
up €437,503 (+11.9%), from €3.7m to €4.1m
- Services and other goods +€283,846
up €283,846 (+19.3%), from €1.5m to €1.8m
- Goods and materials +€256,701
up €256,701, from -€122,893 to €133,809
- Staff costs +€54,136
up €54,136 (+2.9%), from €1.8m to €1.9m
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.
Result 2024
€51,737
Turnover
+€437,503
Other operating income
+€5,032
Goods and materials
-€256,701
Services and other goods
-€283,846
Staff costs
-€54,136
Depreciation
-€40,488
Other operating charges
-€14,674
Other operating items
-€6,488
Financial charges
+€797
Taxes
+€15,252
Result 2025
-€146,013
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€798,417
Investment
-€704,523
Financing
-€93,167
Cash 2024
€29
From operations (derived)
+€798,417
Net result for the year
-€146,013
Depreciation
+€406,967
Stocks and contracts
+€133,809
Receivables within one year
-€214,134
Deferred charges and accrued income
+€399
Trade debts
-€219,327
Tax, wage and social debts
+€45,684
Other debts
+€791,032
Investment (derived)
-€704,523
Investment in fixed assets (net)
-€704,523
Financing
-€93,167
Debts after one year
-€23,583
Current portion of long-term debt
-€69,584
Cash 2025
€755
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,729,188 | €4,107,397 | +€378,209 | +10.1% |
| Fixed assets | 21/28 | €3,081,206 | €3,378,761 | +€297,556 | +9.7% |
| Tangible fixed assets | 22/27 | €3,068,596 | €3,360,470 | +€291,875 | +9.5% |
| Land and buildings | 22 | €557,163 | €643,401 | +€86,238 | +15.5% |
| Plant, machinery and equipment | 23 | €2,046,350 | €2,194,249 | +€147,899 | +7.2% |
| Furniture and vehicles | 24 | €10,296 | €6,842 | -€3,453 | -33.5% |
| Other tangible fixed assets | 26 | €271,122 | €360,334 | +€89,212 | +32.9% |
| Assets under construction and advance payments | 27 | €183,665 | €155,644 | -€28,021 | -15.3% |
| Financial fixed assets | 28 | €12,610 | €18,291 | +€5,681 | +45.1% |
| Other financial fixed assets | 284/8 | €12,610 | €18,291 | +€5,681 | +45.1% |
| Amounts receivable and cash guarantees | 285/8 | €12,610 | €18,291 | +€5,681 | +45.1% |
| Current assets | 29/58 | €647,982 | €728,635 | +€80,653 | +12.4% |
| Stocks and contracts in progress | 3 | €205,648 | €71,839 | -€133,809 | -65.1% |
| Stocks | 30/36 | €205,648 | €71,839 | -€133,809 | -65.1% |
| Goods purchased for resale | 34 | €205,648 | €71,839 | -€133,809 | -65.1% |
| Amounts receivable within one year | 40/41 | €380,830 | €594,964 | +€214,134 | +56.2% |
| Trade receivables | 40 | €376,778 | €565,174 | +€188,396 | +50.0% |
| Other amounts receivable | 41 | €4,052 | €29,791 | +€25,739 | +635% |
| Cash at bank and in hand | 54/58 | €29 | €755 | +€727 | +2,515% |
| Deferred charges and accrued income | 490/1 | €61,475 | €61,076 | -€399 | -0.6% |
| Total equity and liabilities | 10/49 | €3,729,188 | €4,107,397 | +€378,209 | +10.1% |
| Equity | 10/15 | €2,347,964 | €2,201,951 | -€146,013 | -6.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €18,850 | €18,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,261,464 | €2,115,451 | -€146,013 | -6.5% |
| Amounts payable | 17/49 | €1,381,224 | €1,905,446 | +€524,222 | +38.0% |
| Amounts payable after more than one year | 17 | €23,583 | - | -€23,583 | |
| Financial debts | 170/4 | €23,583 | - | -€23,583 | |
| Other loans | 174 | €23,583 | - | -€23,583 | |
| Amounts payable within one year | 42/48 | €1,357,641 | €1,905,446 | +€547,805 | +40.3% |
| Current portion of amounts payable after more than one year | 42 | €93,167 | €23,583 | -€69,584 | -74.7% |
| Trade debts | 44 | €472,003 | €252,676 | -€219,327 | -46.5% |
| Suppliers | 440/4 | €472,003 | €252,676 | -€219,327 | -46.5% |
| Advances received on contracts in progress | 46 | €19,385 | €19,385 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €212,203 | €257,887 | +€45,684 | +21.5% |
| Taxes | 450/3 | €17,886 | €54,027 | +€36,141 | +202% |
| Remuneration and social security | 454/9 | €194,316 | €203,860 | +€9,544 | +4.9% |
| Other amounts payable | 47/48 | €560,883 | €1,351,915 | +€791,032 | +141% |
| Operating income | 70/76A | €4,223,773 | €4,659,820 | +€436,047 | +10.3% |
| Turnover | 70 | €3,678,096 | €4,115,599 | +€437,503 | +11.9% |
| Other operating income | 74 | €539,189 | €544,221 | +€5,032 | +0.9% |
| Non-recurring operating income | 76A | €6,488 | - | -€6,488 | |
| Operating charges | 60/66A | €4,106,429 | €4,756,275 | +€649,846 | +15.8% |
| Goods for resale, raw materials and consumables | 60 | -€122,893 | €133,809 | +€256,701 | |
| Change in stocks: decrease (increase) | 609 | -€122,893 | €133,809 | +€256,701 | |
| Services and other goods | 61 | €1,470,704 | €1,754,551 | +€283,846 | +19.3% |
| Remuneration, social security and pensions | 62 | €1,843,554 | €1,897,690 | +€54,136 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €366,479 | €406,967 | +€40,488 | +11.0% |
| Other operating charges | 640/8 | €548,584 | €563,258 | +€14,674 | +2.7% |
| Operating profit (loss) | 9901 | €117,344 | -€96,455 | -€213,799 | |
| Financial charges | 65/66B | €35,952 | €35,154 | -€797 | -2.2% |
| Recurring financial charges | 65 | €35,952 | €35,154 | -€797 | -2.2% |
| Debt charges | 650 | €34,417 | €32,888 | -€1,529 | -4.4% |
| Other financial charges | 652/9 | €1,535 | €2,266 | +€731 | +47.7% |
| Profit (loss) for the period before taxes | 9903 | €81,392 | -€131,610 | -€213,002 | |
| Income taxes | 67/77 | €29,655 | €14,403 | -€15,252 | -51.4% |
| Taxes | 670/3 | €31,672 | €14,403 | -€17,269 | -54.5% |
| Tax adjustments and reversals of tax provisions | 77 | €2,017 | - | -€2,017 | |
| Profit (loss) for the period | 9904 | €51,737 | -€146,013 | -€197,749 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,737 | -€146,013 | -€197,749 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.