LA BOTTE: 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 BOTTE
Largest movements
- Cash +€163,683
up €163,683 (+116%), from €141,690 to €305,372
mainly Net result for the year (+€78,297) and Trade debts (+€68,238)
- Tangible fixed assets -€33,430
down €33,430 (-16.3%), from €205,605 to €172,175
of which Land and buildings: -€19,220
- Stocks and contracts -€12,441
down €12,441 (-6.0%), from €207,543 to €195,102
- Reserves +€78,297
up €78,297 (+48.9%), from €160,050 to €238,347
of which Distributable reserves: +€78,297
- Trade debts +€68,238
up €68,238 (+31.5%), from €216,733 to €284,971
- Tax, wage and social debts +€47,926
up €47,926 (+85.4%), from €56,107 to €104,033
of which Remuneration and social security: +€35,467
- Other debts -€40,000
down €40,000 (-96.8%), from €41,329 to €1,329
- Debts after one year -€18,898
down €18,898 (-40.2%), from €46,993 to €28,095
- Gross operating margin +€153,116
up €153,116 (+16.7%), from €914,423 to €1.1m
- Taxes +€51,219
up €51,219 (+157%), from €32,691 to €83,909
- Staff costs +€36,865
up €36,865 (+4.7%), from €786,386 to €823,251
- Financial charges +€24,668
up €24,668 (+352%), from €7,016 to €31,684
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 | €635,043 | €752,278 | +€117,235 | +18.5% |
| Fixed assets | 21/28 | €205,935 | €172,505 | -€33,430 | -16.2% |
| Tangible fixed assets | 22/27 | €205,605 | €172,175 | -€33,430 | -16.3% |
| Land and buildings | 22 | €142,365 | €123,145 | -€19,220 | -13.5% |
| Plant, machinery and equipment | 23 | €47,504 | €37,924 | -€9,581 | -20.2% |
| Furniture and vehicles | 24 | €5,868 | €4,114 | -€1,754 | -29.9% |
| Leasing and similar rights | 25 | €9,867 | €6,993 | -€2,874 | -29.1% |
| Financial fixed assets | 28 | €331 | €331 | = | 0.0% |
| Current assets | 29/58 | €429,108 | €579,773 | +€150,665 | +35.1% |
| Stocks and contracts in progress | 3 | €207,543 | €195,102 | -€12,441 | -6.0% |
| Stocks | 30/36 | €207,543 | €195,102 | -€12,441 | -6.0% |
| Amounts receivable within one year | 40/41 | €79,875 | €77,388 | -€2,487 | -3.1% |
| Trade receivables | 40 | €11,103 | €10,693 | -€410 | -3.7% |
| Other amounts receivable | 41 | €68,772 | €66,695 | -€2,077 | -3.0% |
| Cash at bank and in hand | 54/58 | €141,690 | €305,372 | +€163,683 | +116% |
| Deferred charges and accrued income | 490/1 | - | €1,911 | +€1,911 | |
| Total equity and liabilities | 10/49 | €635,043 | €752,278 | +€117,235 | +18.5% |
| Equity | 10/15 | €221,550 | €299,847 | +€78,297 | +35.3% |
| 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 | €160,050 | €238,347 | +€78,297 | +48.9% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €153,900 | €232,197 | +€78,297 | +50.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €413,492 | €452,431 | +€38,939 | +9.4% |
| Amounts payable after more than one year | 17 | €46,993 | €28,095 | -€18,898 | -40.2% |
| Financial debts | 170/4 | €46,993 | €28,095 | -€18,898 | -40.2% |
| Amounts payable within one year | 42/48 | €366,500 | €424,336 | +€57,836 | +15.8% |
| Current portion of amounts payable after more than one year | 42 | €52,332 | €34,004 | -€18,328 | -35.0% |
| Trade debts | 44 | €216,733 | €284,971 | +€68,238 | +31.5% |
| Suppliers | 440/4 | €216,733 | €284,971 | +€68,238 | +31.5% |
| Taxes, remuneration and social security | 45 | €56,107 | €104,033 | +€47,926 | +85.4% |
| Taxes | 450/3 | €31,582 | €44,041 | +€12,459 | +39.5% |
| Remuneration and social security | 454/9 | €24,525 | €59,992 | +€35,467 | +145% |
| Other amounts payable | 47/48 | €41,329 | €1,329 | -€40,000 | -96.8% |
| Remuneration, social security and pensions | 62 | €786,386 | €823,251 | +€36,865 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,764 | €39,525 | -€3,239 | -7.6% |
| Other operating charges | 640/8 | €3,811 | €13,191 | +€9,380 | +246% |
| Gross operating margin | 9900 | €914,423 | €1,067,539 | +€153,116 | +16.7% |
| Operating profit (loss) | 9901 | €81,462 | €191,572 | +€110,110 | +135% |
| Financial income | 75/76B | €2,585 | €2,318 | -€267 | -10.3% |
| Recurring financial income | 75 | €2,585 | €2,318 | -€267 | -10.3% |
| Financial charges | 65/66B | €7,016 | €31,684 | +€24,668 | +352% |
| Recurring financial charges | 65 | €7,016 | €31,684 | +€24,668 | +352% |
| Profit (loss) for the period before taxes | 9903 | €77,031 | €162,206 | +€85,175 | +111% |
| Income taxes | 67/77 | €32,691 | €83,909 | +€51,219 | +157% |
| Profit (loss) for the period | 9904 | €44,341 | €78,297 | +€33,956 | +76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,341 | €78,297 | +€33,956 | +76.6% |
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 16 October 2026 via checked.be.