LA BUTTE: what changed
Two fiscal 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 BUTTE
Largest movements
- Receivables after one year -€55,853
down €55,853 (-34.6%), from €161,404 to €105,551
- Deferred charges and accrued income +€18,097
up €18,097 (+1972.9%), from €917 to €19,014
- Tangible fixed assets -€8,709
down €8,709 (-11.7%), from €74,716 to €66,007
- Receivables within one year -€6,747
down €6,747 (-90.2%), from €7,480 to €733
of which Other amounts receivable: -€7,448
- Cash +€5,726
up €5,726 (+325.1%), from €1,761 to €7,487
mainly Receivables after one year (+€55,853) and Depreciation (+€25,532)
- Other debts -€32,036
down €32,036 (-54.0%), from €59,359 to €27,324
- Debts after one year -€9,750
down €9,750 (-26.6%), from €36,649 to €26,899
- Trade debts -€8,190
down €8,190 (-83.7%), from €9,787 to €1,597
- Tax, wage and social debts +€3,807
up €3,807 (+23.5%), from €16,226 to €20,032
- Gross operating margin +€66,271
up €66,271, from -€9,756 to €56,514
- Depreciation +€11,421
up €11,421 (+80.9%), from €14,111 to €25,532
- Taxes +€4,958
up €4,958 (+5538.0%), from €90 to €5,048
- Other operating charges +€1,018
up €1,018 (+125.0%), from €815 to €1,833
- Financial charges +€965
up €965 (+32.9%), from €2,936 to €3,901
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.
Cash bridge derived
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 | €252,114 | €204,628 | -€47,486 | -18.8% |
| Fixed assets | 21/28 | €74,716 | €66,007 | -€8,709 | -11.7% |
| Tangible fixed assets | 22/27 | €74,716 | €66,007 | -€8,709 | -11.7% |
| Furniture and vehicles | 24 | €74,716 | €66,007 | -€8,709 | -11.7% |
| Current assets | 29/58 | €177,398 | €138,621 | -€38,778 | -21.9% |
| Amounts receivable after more than one year | 29 | €161,404 | €105,551 | -€55,853 | -34.6% |
| Other amounts receivable | 291 | €161,404 | €105,551 | -€55,853 | -34.6% |
| Amounts receivable within one year | 40/41 | €7,480 | €733 | -€6,747 | -90.2% |
| Trade receivables | 40 | - | €702 | +€702 | |
| Other amounts receivable | 41 | €7,480 | €32 | -€7,448 | -99.6% |
| Current investments | 50/53 | €5,835 | €5,835 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,761 | €7,487 | +€5,726 | +325.1% |
| Deferred charges and accrued income | 490/1 | €917 | €19,014 | +€18,097 | +1972.9% |
| Total equity and liabilities | 10/49 | €252,114 | €204,628 | -€47,486 | -18.8% |
| Equity | 10/15 | €120,123 | €119,026 | -€1,098 | -0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €63,540 | €62,442 | -€1,098 | -1.7% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €61,680 | €62,442 | +€762 | +1.2% |
| Profit (loss) carried forward | 14 | €50,383 | €50,383 | = | 0.0% |
| Amounts payable | 17/49 | €131,991 | €85,602 | -€46,389 | -35.1% |
| Amounts payable after more than one year | 17 | €36,649 | €26,899 | -€9,750 | -26.6% |
| Financial debts | 170/4 | €36,649 | €26,899 | -€9,750 | -26.6% |
| Amounts payable within one year | 42/48 | €95,342 | €58,703 | -€36,639 | -38.4% |
| Current portion of amounts payable after more than one year | 42 | €9,969 | €9,750 | -€220 | -2.2% |
| Trade debts | 44 | €9,787 | €1,597 | -€8,190 | -83.7% |
| Suppliers | 440/4 | €9,787 | €1,597 | -€8,190 | -83.7% |
| Taxes, remuneration and social security | 45 | €16,226 | €20,032 | +€3,807 | +23.5% |
| Taxes | 450/3 | €16,226 | €20,032 | +€3,807 | +23.5% |
| Other amounts payable | 47/48 | €59,359 | €27,324 | -€32,036 | -54.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,111 | €25,532 | +€11,421 | +80.9% |
| Other operating charges | 640/8 | €815 | €1,833 | +€1,018 | +125.0% |
| Gross operating margin | 9900 | -€9,756 | €56,514 | +€66,271 | |
| Operating profit (loss) | 9901 | -€24,682 | €29,149 | +€53,831 | |
| Financial income | 75/76B | €2,884 | €1,922 | -€962 | -33.4% |
| Recurring financial income | 75 | €2,884 | €1,922 | -€962 | -33.4% |
| Financial charges | 65/66B | €2,936 | €3,901 | +€965 | +32.9% |
| Recurring financial charges | 65 | €2,936 | €3,901 | +€965 | +32.9% |
| Profit (loss) for the period before taxes | 9903 | -€24,734 | €27,170 | +€51,904 | |
| Income taxes | 67/77 | €90 | €5,048 | +€4,958 | +5538.0% |
| Profit (loss) for the period | 9904 | -€24,824 | €22,122 | +€46,946 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,824 | €22,122 | +€46,946 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.