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
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€47,863
up €47,863 (+45.1%), from €106,221 to €154,083
- Tax, wage and social debts -€25,971
down €25,971 (-90.8%), from €28,617 to €2,646
of which Remuneration and social security: -€17,174
- Profit (loss) carried forward -€10,288
down €10,288 (-10.0%), from €103,309 to €93,020
- Accrued charges and deferred income -€7,492
down €7,492 (-83.6%), from €8,960 to €1,468
- Trade debts -€7,079
down €7,079 (-22.5%), from €31,531 to €24,452
- Staff costs -€27,764
down €27,764 (-94.9%), from €29,243 to €1,479
- Gross operating margin +€5,585
up €5,585 (+30.1%), from -€18,543 to -€12,959
- Other operating charges -€4,222
down €4,222 (-97.9%), from €4,312 to €90
- Financial charges +€1,906
up €1,906 (+29.4%), from €6,489 to €8,395
- Financial income -€1,437
down €1,437 (-8.6%), from €16,659 to €15,223
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 | €286,697 | €283,730 | -€2,967 | -1.0% |
| Fixed assets | 21/28 | €884 | €99 | -€785 | -88.8% |
| Tangible fixed assets | 22/27 | €884 | €99 | -€785 | -88.8% |
| Furniture and vehicles | 24 | €884 | €99 | -€785 | -88.8% |
| Current assets | 29/58 | €285,813 | €283,631 | -€2,182 | -0.8% |
| Amounts receivable within one year | 40/41 | €285,771 | €283,630 | -€2,142 | -0.7% |
| Trade receivables | 40 | €1,035 | €1,616 | +€581 | +56.1% |
| Other amounts receivable | 41 | €284,736 | €282,014 | -€2,723 | -1.0% |
| Cash at bank and in hand | 54/58 | €16 | €1 | -€14 | -91.8% |
| Deferred charges and accrued income | 490/1 | €26 | - | -€26 | |
| Total equity and liabilities | 10/49 | €286,697 | €283,730 | -€2,967 | -1.0% |
| Equity | 10/15 | €111,369 | €101,080 | -€10,288 | -9.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,309 | €93,020 | -€10,288 | -10.0% |
| Amounts payable | 17/49 | €175,328 | €182,649 | +€7,321 | +4.2% |
| Amounts payable within one year | 42/48 | €166,369 | €181,181 | +€14,813 | +8.9% |
| Trade debts | 44 | €31,531 | €24,452 | -€7,079 | -22.5% |
| Suppliers | 440/4 | €31,531 | €24,452 | -€7,079 | -22.5% |
| Taxes, remuneration and social security | 45 | €28,617 | €2,646 | -€25,971 | -90.8% |
| Taxes | 450/3 | €8,811 | €14 | -€8,797 | -99.8% |
| Remuneration and social security | 454/9 | €19,805 | €2,632 | -€17,174 | -86.7% |
| Other amounts payable | 47/48 | €106,221 | €154,083 | +€47,863 | +45.1% |
| Accrued charges and deferred income | 492/3 | €8,960 | €1,468 | -€7,492 | -83.6% |
| Non-recurring operating income | 76A | €20,742 | - | -€20,742 | |
| Remuneration, social security and pensions | 62 | €29,243 | €1,479 | -€27,764 | -94.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €785 | €785 | = | 0.0% |
| Other operating charges | 640/8 | €4,312 | €90 | -€4,222 | -97.9% |
| Non-recurring operating charges | 66A | - | €1,800 | +€1,800 | |
| Gross operating margin | 9900 | -€18,543 | -€12,959 | +€5,585 | +30.1% |
| Operating profit (loss) | 9901 | -€52,883 | -€17,113 | +€35,770 | +67.6% |
| Financial income | 75/76B | €16,659 | €15,223 | -€1,437 | -8.6% |
| Recurring financial income | 75 | €16,659 | €15,223 | -€1,437 | -8.6% |
| Financial charges | 65/66B | €6,489 | €8,395 | +€1,906 | +29.4% |
| Recurring financial charges | 65 | €6,489 | €8,395 | +€1,906 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | -€42,713 | -€10,285 | +€32,428 | +75.9% |
| Income taxes | 67/77 | €12 | €3 | -€9 | -75.0% |
| Profit (loss) for the period | 9904 | -€42,725 | -€10,288 | +€32,436 | +75.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,725 | -€10,288 | +€32,436 | +75.9% |
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 28 October 2026 via checked.be.