LA BODEGA DE JAVIER: 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.
LA BODEGA DE JAVIER
Largest movements
- Receivables within one year +€31,664
up €31,664 (+492%), from €6,437 to €38,101
of which Trade receivables: +€31,659
- Cash +€15,898
up €15,898 (+47.7%), from €33,349 to €49,247
mainly Other debts (+€32,252) and Tax, wage and social debts (+€16,178)
- Stocks and contracts -€1,187
down €1,187 (-12.5%), from €9,519 to €8,332
- Other debts +€32,252
up €32,252 (+208%), from €15,475 to €47,726
- Profit (loss) carried forward -€17,889
down €17,889 (-76.3%), from -€23,442 to -€41,331
- Tax, wage and social debts +€16,178
up €16,178 (+73.1%), from €22,140 to €38,318
of which Taxes: +€17,796
- Trade debts +€15,772
up €15,772 (+136%), from €11,592 to €27,364
- Staff costs -€44,864
down €44,864 (-67.4%), from €66,532 to €21,669
- Gross operating margin -€22,925
down €22,925 (-44.2%), from €51,868 to €28,943
- Other operating charges +€15,847
up €15,847 (+474%), from €3,346 to €19,192
- Financial charges +€1,785
up €1,785 (+114%), from €1,560 to €3,345
- Taxes +€1,127
up €1,127 (+156%), from €724 to €1,852
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 | €51,951 | €98,264 | +€46,313 | +89.1% |
| Fixed assets | 21/28 | €1,383 | €1,708 | +€325 | +23.5% |
| Tangible fixed assets | 22/27 | €1,258 | €1,583 | +€325 | +25.8% |
| Furniture and vehicles | 24 | €1,258 | €1,583 | +€325 | +25.8% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €50,568 | €96,556 | +€45,988 | +90.9% |
| Stocks and contracts in progress | 3 | €9,519 | €8,332 | -€1,187 | -12.5% |
| Stocks | 30/36 | €9,519 | €8,332 | -€1,187 | -12.5% |
| Amounts receivable within one year | 40/41 | €6,437 | €38,101 | +€31,664 | +492% |
| Trade receivables | 40 | €6,215 | €37,874 | +€31,659 | +509% |
| Other amounts receivable | 41 | €221 | €227 | +€6 | +2.6% |
| Cash at bank and in hand | 54/58 | €33,349 | €49,247 | +€15,898 | +47.7% |
| Deferred charges and accrued income | 490/1 | €1,264 | €876 | -€388 | -30.7% |
| Total equity and liabilities | 10/49 | €51,951 | €98,264 | +€46,313 | +89.1% |
| Equity | 10/15 | €2,744 | -€15,145 | -€17,889 | |
| Contributions | 10/11 | €8,300 | €8,300 | = | 0.0% |
| Reserves | 13 | €17,886 | €17,886 | = | 0.0% |
| Distributable reserves | 133 | €17,886 | €17,886 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,442 | -€41,331 | -€17,889 | -76.3% |
| Amounts payable | 17/49 | €49,207 | €113,409 | +€64,202 | +130% |
| Amounts payable within one year | 42/48 | €49,207 | €113,409 | +€64,202 | +130% |
| Trade debts | 44 | €11,592 | €27,364 | +€15,772 | +136% |
| Suppliers | 440/4 | €11,592 | €27,364 | +€15,772 | +136% |
| Taxes, remuneration and social security | 45 | €22,140 | €38,318 | +€16,178 | +73.1% |
| Taxes | 450/3 | €7,739 | €25,535 | +€17,796 | +230% |
| Remuneration and social security | 454/9 | €14,401 | €12,783 | -€1,618 | -11.2% |
| Other amounts payable | 47/48 | €15,475 | €47,726 | +€32,252 | +208% |
| Remuneration, social security and pensions | 62 | €66,532 | €21,669 | -€44,864 | -67.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €791 | €785 | -€5 | -0.7% |
| Other operating charges | 640/8 | €3,346 | €19,192 | +€15,847 | +474% |
| Gross operating margin | 9900 | €51,868 | €28,943 | -€22,925 | -44.2% |
| Operating profit (loss) | 9901 | -€18,801 | -€12,703 | +€6,098 | +32.4% |
| Financial income | 75/76B | €5 | €11 | +€6 | +115% |
| Recurring financial income | 75 | €5 | €11 | +€6 | +115% |
| Financial charges | 65/66B | €1,560 | €3,345 | +€1,785 | +114% |
| Recurring financial charges | 65 | €1,560 | €3,345 | +€1,785 | +114% |
| Profit (loss) for the period before taxes | 9903 | -€20,356 | -€16,037 | +€4,319 | +21.2% |
| Income taxes | 67/77 | €724 | €1,852 | +€1,127 | +156% |
| Profit (loss) for the period | 9904 | -€21,080 | -€17,889 | +€3,191 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,080 | -€17,889 | +€3,191 | +15.1% |
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 25 October 2026 via checked.be.