LA BOTTEGA: 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 BOTTEGA
Largest movements
- Cash -€2,438
down €2,438 (-45.2%), from €5,390 to €2,952
mainly Other debts (-€28,639) and Trade debts (-€3,744)
- Profit (loss) carried forward +€29,144
up €29,144 (+14.5%), from -€201,643 to -€172,499
- Other debts -€28,639
down €28,639 (-15.8%), from €181,514 to €152,874
- Trade debts -€3,744
down €3,744 (-74.3%), from €5,042 to €1,297
- Accrued charges and deferred income +€818
new in 2024: €818
- Gross operating margin +€27,063
up €27,063 (+1,253%), from €2,160 to €29,223
- Other operating charges -€381
no longer reported in 2024 (was €381)
- Financial charges -€309
down €309 (-79.6%), from €388 to €79
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.
Derived cash bridge
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 | €5,390 | €2,952 | -€2,438 | -45.2% |
| Current assets | 29/58 | €5,390 | €2,952 | -€2,438 | -45.2% |
| Cash at bank and in hand | 54/58 | €5,390 | €2,952 | -€2,438 | -45.2% |
| Total equity and liabilities | 10/49 | €5,390 | €2,952 | -€2,438 | -45.2% |
| Equity | 10/15 | -€181,183 | -€152,039 | +€29,144 | +16.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€201,643 | -€172,499 | +€29,144 | +14.5% |
| Amounts payable | 17/49 | €186,573 | €154,990 | -€31,583 | -16.9% |
| Amounts payable within one year | 42/48 | €186,573 | €154,172 | -€32,401 | -17.4% |
| Financial debts | 43 | €17 | - | -€17 | |
| Credit institutions | 430/8 | €17 | - | -€17 | |
| Trade debts | 44 | €5,042 | €1,297 | -€3,744 | -74.3% |
| Suppliers | 440/4 | €5,042 | €1,297 | -€3,744 | -74.3% |
| Other amounts payable | 47/48 | €181,514 | €152,874 | -€28,639 | -15.8% |
| Accrued charges and deferred income | 492/3 | - | €818 | +€818 | |
| Other operating charges | 640/8 | €381 | - | -€381 | |
| Gross operating margin | 9900 | €2,160 | €29,223 | +€27,063 | +1,253% |
| Operating profit (loss) | 9901 | €1,779 | €29,223 | +€27,444 | +1,542% |
| Financial charges | 65/66B | €388 | €79 | -€309 | -79.6% |
| Recurring financial charges | 65 | €388 | €79 | -€309 | -79.6% |
| Profit (loss) for the period before taxes | 9903 | €1,391 | €29,144 | +€27,753 | +1,995% |
| Profit (loss) for the period | 9904 | €1,391 | €29,144 | +€27,753 | +1,995% |
| Profit (loss) for the period to be appropriated | 9905 | €1,391 | €29,144 | +€27,753 | +1,995% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.