VERRE BOUTEILLE: 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.
VERRE BOUTEILLE
Largest movements
- Receivables after one year -€15,406
down €15,406 (-54.6%), from €28,200 to €12,794
- Cash -€4,096
down €4,096 (-9.0%), from €45,268 to €41,173
mainly Tax, wage and social debts (-€12,389) and Net result for the year (-€10,949)
- Tangible fixed assets -€2,717
down €2,717 (-19.3%), from €14,072 to €11,355
- Stocks and contracts -€2,096
down €2,096 (-10.2%), from €20,497 to €18,401
- Tax, wage and social debts -€12,389
down €12,389 (-60.7%), from €20,412 to €8,023
of which Taxes: -€6,344
- Profit (loss) carried forward -€10,949
down €10,949 (-33.7%), from €32,528 to €21,579
- Contributions -€1,860
down €1,860 (-23.1%), from €8,060 to €6,200
- Reserves +€1,860
up €1,860 (+7.2%), from €25,843 to €27,703
of which Non-distributable reserves: +€1,860
- Trade debts -€1,329
down €1,329 (-4.9%), from €26,868 to €25,539
- Purchases and services +€326,157
new in 2025: €326,157
- Turnover +€313,140
new in 2025: €313,140
- Gross operating margin -€49,181
down €49,181, from €44,721 to -€4,461
- Staff costs -€9,298
down €9,298 (-69.4%), from €13,403 to €4,105
- Taxes -€7,908
down €7,908 (-99.6%), from €7,941 to €33
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 | €113,711 | €89,736 | -€23,975 | -21.1% |
| Fixed assets | 21/28 | €15,091 | €12,374 | -€2,717 | -18.0% |
| Tangible fixed assets | 22/27 | €14,072 | €11,355 | -€2,717 | -19.3% |
| Land and buildings | 22 | €4,055 | €3,579 | -€476 | -11.7% |
| Plant, machinery and equipment | 23 | €1,142 | €759 | -€383 | -33.6% |
| Furniture and vehicles | 24 | €2,881 | €1,617 | -€1,263 | -43.9% |
| Other tangible fixed assets | 26 | €5,994 | €5,400 | -€595 | -9.9% |
| Financial fixed assets | 28 | €1,019 | €1,019 | = | 0.0% |
| Current assets | 29/58 | €98,620 | €77,362 | -€21,258 | -21.6% |
| Amounts receivable after more than one year | 29 | €28,200 | €12,794 | -€15,406 | -54.6% |
| Other amounts receivable | 291 | €28,200 | €12,794 | -€15,406 | -54.6% |
| Stocks and contracts in progress | 3 | €20,497 | €18,401 | -€2,096 | -10.2% |
| Stocks | 30/36 | €20,497 | €18,401 | -€2,096 | -10.2% |
| Amounts receivable within one year | 40/41 | €4,180 | €3,998 | -€182 | -4.4% |
| Trade receivables | 40 | €3,107 | €3,998 | +€891 | +28.7% |
| Other amounts receivable | 41 | €1,073 | €0 | -€1,073 | -100% |
| Cash at bank and in hand | 54/58 | €45,268 | €41,173 | -€4,096 | -9.0% |
| Deferred charges and accrued income | 490/1 | €475 | €997 | +€522 | +110% |
| Total equity and liabilities | 10/49 | €113,711 | €89,736 | -€23,975 | -21.1% |
| Equity | 10/15 | €66,430 | €55,481 | -€10,949 | -16.5% |
| Contributions | 10/11 | €8,060 | €6,200 | -€1,860 | -23.1% |
| Contributions outside capital | 11 | €8,060 | - | -€8,060 | |
| Other | 1109/19 | €8,060 | - | -€8,060 | |
| Reserves | 13 | €25,843 | €27,703 | +€1,860 | +7.2% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | €25,843 | €25,843 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,528 | €21,579 | -€10,949 | -33.7% |
| Amounts payable | 17/49 | €47,281 | €34,254 | -€13,026 | -27.6% |
| Amounts payable within one year | 42/48 | €47,281 | €34,254 | -€13,026 | -27.6% |
| Trade debts | 44 | €26,868 | €25,539 | -€1,329 | -4.9% |
| Suppliers | 440/4 | €26,868 | €25,539 | -€1,329 | -4.9% |
| Taxes, remuneration and social security | 45 | €20,412 | €8,023 | -€12,389 | -60.7% |
| Taxes | 450/3 | €14,367 | €8,023 | -€6,344 | -44.2% |
| Remuneration and social security | 454/9 | €6,046 | €0 | -€6,046 | -100% |
| Other amounts payable | 47/48 | - | €692 | +€692 | |
| Turnover | 70 | - | €313,140 | +€313,140 | |
| Non-recurring operating income | 76A | - | €68 | +€68 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €326,157 | +€326,157 | |
| Remuneration, social security and pensions | 62 | €13,403 | €4,105 | -€9,298 | -69.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,042 | €2,717 | -€6,324 | -69.9% |
| Other operating charges | 640/8 | €739 | €1,548 | +€809 | +109% |
| Gross operating margin | 9900 | €44,721 | -€4,461 | -€49,181 | |
| Operating profit (loss) | 9901 | €21,536 | -€12,831 | -€34,368 | |
| Financial income | 75/76B | €1,074 | €5,357 | +€4,283 | +399% |
| Recurring financial income | 75 | €1,074 | €5,357 | +€4,283 | +399% |
| Financial charges | 65/66B | €7,600 | €3,442 | -€4,158 | -54.7% |
| Recurring financial charges | 65 | €1,753 | €3,442 | +€1,689 | +96.4% |
| Non-recurring financial charges | 66B | €5,847 | - | -€5,847 | |
| Profit (loss) for the period before taxes | 9903 | €15,010 | -€10,916 | -€25,927 | |
| Income taxes | 67/77 | €7,941 | €33 | -€7,908 | -99.6% |
| Profit (loss) for the period | 9904 | €7,069 | -€10,949 | -€18,018 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,069 | -€10,949 | -€18,018 |
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 19 October 2026 via checked.be.