Bota 75: 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.
Bota 75
Largest movements
- Cash +€95,978
up €95,978 (+115.1%), from €83,380 to €179,357
mainly Trade debts (+€89,700) and Other debts (+€41,910)
- Receivables within one year +€37,045
up €37,045 (+19.8%), from €186,637 to €223,683
of which Trade receivables: +€37,045
- Tangible fixed assets +€5,520
up €5,520 (+6.7%), from €82,772 to €88,292
of which Plant, machinery and equipment: +€5,520
- Trade debts +€89,700
up €89,700 (+124.0%), from €72,358 to €162,058
- Other debts +€41,910
up €41,910 (+15.0%), from €279,609 to €321,519
- Profit (loss) carried forward +€10,422
up €10,422, from -€10,422 to €0
- Financial charges -€7,806
down €7,806 (-91.6%), from €8,524 to €718
- Turnover -€6,555
down €6,555 (-2.0%), from €326,513 to €319,958
- Purchases and services -€6,198
down €6,198 (-2.0%), from €306,227 to €300,028
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €355,409 | €498,089 | +€142,680 | +40.1% |
| Fixed assets | 21/28 | €84,567 | €89,452 | +€4,885 | +5.8% |
| Tangible fixed assets | 22/27 | €82,772 | €88,292 | +€5,520 | +6.7% |
| Plant, machinery and equipment | 23 | €82,772 | €88,292 | +€5,520 | +6.7% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,795 | €1,160 | -€635 | -35.4% |
| Current assets | 29/58 | €270,842 | €408,637 | +€137,795 | +50.9% |
| Amounts receivable within one year | 40/41 | €186,637 | €223,683 | +€37,045 | +19.8% |
| Trade receivables | 40 | €186,500 | €223,546 | +€37,045 | +19.9% |
| Other amounts receivable | 41 | €137 | €137 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €83,380 | €179,357 | +€95,978 | +115.1% |
| Deferred charges and accrued income | 490/1 | €825 | €5,597 | +€4,772 | +578.4% |
| Total equity and liabilities | 10/49 | €355,409 | €498,089 | +€142,680 | +40.1% |
| Equity | 10/15 | -€4,125 | €6,297 | +€10,422 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €97 | €97 | = | 0.0% |
| Non-distributable reserves | 130/1 | €97 | €97 | = | 0.0% |
| Reserves not available under the articles | 1311 | €97 | €97 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,422 | €0 | +€10,422 | |
| Investment grants | 15 | €0 | €0 | = | |
| Amounts payable | 17/49 | €359,534 | €491,792 | +€132,258 | +36.8% |
| Amounts payable within one year | 42/48 | €358,709 | €487,981 | +€129,272 | +36.0% |
| Trade debts | 44 | €72,358 | €162,058 | +€89,700 | +124.0% |
| Suppliers | 440/4 | €72,358 | €162,058 | +€89,700 | +124.0% |
| Taxes, remuneration and social security | 45 | €6,742 | €4,403 | -€2,339 | -34.7% |
| Taxes | 450/3 | €6,742 | €4,403 | -€2,339 | -34.7% |
| Other amounts payable | 47/48 | €279,609 | €321,519 | +€41,910 | +15.0% |
| Accrued charges and deferred income | 492/3 | €825 | €3,812 | +€2,987 | +362.0% |
| Turnover | 70 | €326,513 | €319,958 | -€6,555 | -2.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €306,227 | €300,028 | -€6,198 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,900 | €18,617 | -€1,283 | -6.4% |
| Other operating charges | 640/8 | - | €1,230 | +€1,230 | |
| Gross operating margin | 9900 | €20,286 | €19,930 | -€356 | -1.8% |
| Operating profit (loss) | 9901 | €386 | €83 | -€304 | -78.7% |
| Financial charges | 65/66B | €8,524 | €718 | -€7,806 | -91.6% |
| Recurring financial charges | 65 | €8,524 | €718 | -€7,806 | -91.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,137 | -€635 | +€7,502 | +92.2% |
| Income taxes | 67/77 | €267 | €0 | -€267 | -100.0% |
| Profit (loss) for the period | 9904 | -€8,404 | -€635 | +€7,769 | +92.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,404 | -€635 | +€7,769 | +92.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.