BOT-KILL: 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.
BOT-KILL
Largest movements
- Cash -€45,986
down €45,986 (-23.4%), from €196,680 to €150,694
mainly Other debts (-€50,105) and Investment in fixed assets (net) (-€7,251)
- Tangible fixed assets +€5,078
up €5,078 (+17.3%), from €29,315 to €34,392
- Other debts -€50,105
down €50,105 (-100.0%), from €50,128 to €23
- Reserves +€7,318
up €7,318 (+70.7%), from €10,354 to €17,672
of which Distributable reserves: +€7,318
- Gross operating margin +€6,940
up €6,940 (+97.2%), from €7,138 to €14,078
- Taxes +€605
up €605 (+478.8%), from €126 to €732
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 | €226,322 | €185,137 | -€41,186 | -18.2% |
| Fixed assets | 21/28 | €29,365 | €34,442 | +€5,078 | +17.3% |
| Tangible fixed assets | 22/27 | €29,315 | €34,392 | +€5,078 | +17.3% |
| Land and buildings | 22 | €29,315 | €34,392 | +€5,078 | +17.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €196,958 | €150,694 | -€46,263 | -23.5% |
| Cash at bank and in hand | 54/58 | €196,680 | €150,694 | -€45,986 | -23.4% |
| Deferred charges and accrued income | 490/1 | €278 | - | -€278 | |
| Total equity and liabilities | 10/49 | €226,322 | €185,137 | -€41,186 | -18.2% |
| Equity | 10/15 | €176,043 | €183,361 | +€7,318 | +4.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €10,354 | €17,672 | +€7,318 | +70.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €4,154 | €11,472 | +€7,318 | +176.2% |
| Profit (loss) carried forward | 14 | €103,689 | €103,689 | = | 0.0% |
| Amounts payable | 17/49 | €50,280 | €1,775 | -€48,504 | -96.5% |
| Amounts payable within one year | 42/48 | €50,280 | €780 | -€49,499 | -98.4% |
| Trade debts | 44 | €25 | €25 | = | 0.0% |
| Suppliers | 440/4 | €25 | €25 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €126 | €732 | +€605 | +478.8% |
| Taxes | 450/3 | €126 | €732 | +€605 | +478.8% |
| Other amounts payable | 47/48 | €50,128 | €23 | -€50,105 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €995 | +€995 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,056 | €2,173 | +€117 | +5.7% |
| Other operating charges | 640/8 | €3,646 | €3,760 | +€114 | +3.1% |
| Gross operating margin | 9900 | €7,138 | €14,078 | +€6,940 | +97.2% |
| Operating profit (loss) | 9901 | €1,436 | €8,145 | +€6,709 | +467.1% |
| Financial income | 75/76B | €0 | €1 | +€1 | +785.7% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +785.7% |
| Financial charges | 65/66B | €45 | €95 | +€50 | +110.2% |
| Recurring financial charges | 65 | €45 | €95 | +€50 | +110.2% |
| Profit (loss) for the period before taxes | 9903 | €1,391 | €8,050 | +€6,659 | +478.8% |
| Income taxes | 67/77 | €126 | €732 | +€605 | +478.8% |
| Profit (loss) for the period | 9904 | €1,265 | €7,318 | +€6,054 | +478.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,265 | €7,318 | +€6,054 | +478.8% |
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 12 October 2026 via checked.be.