Bo'tic: 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.
Bo'tic
Largest movements
- Tangible fixed assets -€1,600
down €1,600 (-99.2%), from €1,613 to €13
- Deferred charges and accrued income -€750
down €750 (-14.8%), from €5,076 to €4,326
- Cash -€339
down €339 (-37.7%), from €900 to €560
mainly Other debts (-€1,787) and Tax, wage and social debts (-€1,006)
- Stocks and contracts +€254
up €254 (+50.6%), from €502 to €757
- Other debts -€1,787
down €1,787 (-44.2%), from €4,040 to €2,253
- Tax, wage and social debts -€1,006
no longer reported in 2025 (was €1,006)
- Trade debts +€410
up €410 (+56.1%), from €731 to €1,141
- Accrued charges and deferred income -€287
no longer reported in 2025 (was €287)
- Reserves +€257
up €257 (+13.3%), from €1,927 to €2,185
- Gross operating margin -€1,558
down €1,558 (-47.3%), from €3,291 to €1,733
- Taxes -€741
down €741, from €424 to -€317
- Depreciation -€363
down €363 (-42.8%), from €848 to €485
- Other operating charges -€336
down €336 (-35.2%), from €953 to €617
- Financial income -€45
no longer reported in 2025 (was €45)
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 | €8,091 | €5,678 | -€2,413 | -29.8% |
| Fixed assets | 21/28 | €1,613 | €13 | -€1,600 | -99.2% |
| Tangible fixed assets | 22/27 | €1,613 | €13 | -€1,600 | -99.2% |
| Plant, machinery and equipment | 23 | €1,613 | €13 | -€1,600 | -99.2% |
| Current assets | 29/58 | €6,478 | €5,665 | -€812 | -12.5% |
| Stocks and contracts in progress | 3 | €502 | €757 | +€254 | +50.6% |
| Stocks | 30/36 | €502 | €757 | +€254 | +50.6% |
| Amounts receivable within one year | 40/41 | - | €23 | +€23 | |
| Trade receivables | 40 | - | €23 | +€23 | |
| Cash at bank and in hand | 54/58 | €900 | €560 | -€339 | -37.7% |
| Deferred charges and accrued income | 490/1 | €5,076 | €4,326 | -€750 | -14.8% |
| Total equity and liabilities | 10/49 | €8,091 | €5,678 | -€2,413 | -29.8% |
| Equity | 10/15 | €2,027 | €2,285 | +€257 | +12.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €1,927 | €2,185 | +€257 | +13.3% |
| Distributable reserves | 133 | €1,927 | €2,185 | +€257 | +13.3% |
| Amounts payable | 17/49 | €6,064 | €3,394 | -€2,670 | -44.0% |
| Amounts payable within one year | 42/48 | €5,777 | €3,394 | -€2,383 | -41.3% |
| Trade debts | 44 | €731 | €1,141 | +€410 | +56.1% |
| Suppliers | 440/4 | €731 | €1,141 | +€410 | +56.1% |
| Taxes, remuneration and social security | 45 | €1,006 | - | -€1,006 | |
| Taxes | 450/3 | €1,006 | - | -€1,006 | |
| Other amounts payable | 47/48 | €4,040 | €2,253 | -€1,787 | -44.2% |
| Accrued charges and deferred income | 492/3 | €287 | - | -€287 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €848 | €485 | -€363 | -42.8% |
| Other operating charges | 640/8 | €953 | €617 | -€336 | -35.2% |
| Non-recurring operating charges | 66A | €504 | €615 | +€111 | +22.0% |
| Gross operating margin | 9900 | €3,291 | €1,733 | -€1,558 | -47.3% |
| Operating profit (loss) | 9901 | €987 | €15 | -€971 | -98.4% |
| Financial income | 75/76B | €45 | - | -€45 | |
| Recurring financial income | 75 | €45 | - | -€45 | |
| Financial charges | 65/66B | €44 | €75 | +€32 | +72.5% |
| Recurring financial charges | 65 | €44 | €75 | +€32 | +72.5% |
| Profit (loss) for the period before taxes | 9903 | €988 | -€60 | -€1,048 | |
| Income taxes | 67/77 | €424 | -€317 | -€741 | |
| Profit (loss) for the period | 9904 | €564 | €257 | -€307 | -54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €564 | €257 | -€307 | -54.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.