BOTAC: 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.
BOTAC
Largest movements
- Cash +€39,676
up €39,676 (+48.7%), from €81,496 to €121,172
mainly Net result for the year (+€102,442) and Tax, wage and social debts (+€25,028)
- Receivables within one year +€33,445
up €33,445 (+26.4%), from €126,626 to €160,071
of which Trade receivables: +€35,371
- Deferred charges and accrued income +€12,107
up €12,107 (+64.7%), from €18,709 to €30,816
- Profit (loss) carried forward +€94,442
up €94,442 (+55.8%), from €169,363 to €263,804
- Trade debts -€27,579
down €27,579 (-60.3%), from €45,745 to €18,166
- Tax, wage and social debts +€25,028
up €25,028 (+190.7%), from €13,121 to €38,149
of which Remuneration and social security: +€14,425
- Accrued charges and deferred income -€4,305
down €4,305 (-100.0%), from €4,305 to €0
- Staff costs +€118,903
up €118,903 (+307.8%), from €38,626 to €157,528
- Gross operating margin +€87,374
up €87,374 (+40.7%), from €214,497 to €301,871
- Taxes -€6,894
down €6,894 (-16.0%), from €43,086 to €36,192
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 | €242,634 | €328,220 | +€85,585 | +35.3% |
| Fixed assets | 21/28 | €15,804 | €16,160 | +€356 | +2.3% |
| Intangible fixed assets | 21 | €6,007 | €4,647 | -€1,360 | -22.6% |
| Tangible fixed assets | 22/27 | €6,497 | €8,214 | +€1,717 | +26.4% |
| Plant, machinery and equipment | 23 | €992 | €5,589 | +€4,597 | +463.3% |
| Furniture and vehicles | 24 | €5,505 | €2,624 | -€2,881 | -52.3% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €226,830 | €312,059 | +€85,229 | +37.6% |
| Amounts receivable within one year | 40/41 | €126,626 | €160,071 | +€33,445 | +26.4% |
| Trade receivables | 40 | €124,700 | €160,071 | +€35,371 | +28.4% |
| Other amounts receivable | 41 | €1,926 | €0 | -€1,926 | -100.0% |
| Cash at bank and in hand | 54/58 | €81,496 | €121,172 | +€39,676 | +48.7% |
| Deferred charges and accrued income | 490/1 | €18,709 | €30,816 | +€12,107 | +64.7% |
| Total equity and liabilities | 10/49 | €242,634 | €328,220 | +€85,585 | +35.3% |
| Equity | 10/15 | €169,463 | €263,904 | +€94,442 | +55.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €169,363 | €263,804 | +€94,442 | +55.8% |
| Amounts payable | 17/49 | €73,171 | €64,315 | -€8,856 | -12.1% |
| Amounts payable within one year | 42/48 | €68,867 | €64,315 | -€4,551 | -6.6% |
| Trade debts | 44 | €45,745 | €18,166 | -€27,579 | -60.3% |
| Suppliers | 440/4 | €45,745 | €18,166 | -€27,579 | -60.3% |
| Taxes, remuneration and social security | 45 | €13,121 | €38,149 | +€25,028 | +190.7% |
| Taxes | 450/3 | €8,176 | €18,779 | +€10,603 | +129.7% |
| Remuneration and social security | 454/9 | €4,945 | €19,370 | +€14,425 | +291.7% |
| Other amounts payable | 47/48 | €10,000 | €8,000 | -€2,000 | -20.0% |
| Accrued charges and deferred income | 492/3 | €4,305 | €0 | -€4,305 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €38,626 | €157,528 | +€118,903 | +307.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,068 | €5,213 | +€2,145 | +69.9% |
| Other operating charges | 640/8 | €2,513 | €1,047 | -€1,466 | -58.3% |
| Gross operating margin | 9900 | €214,497 | €301,871 | +€87,374 | +40.7% |
| Operating profit (loss) | 9901 | €170,290 | €138,082 | -€32,208 | -18.9% |
| Financial income | 75/76B | €41 | €592 | +€551 | +1328.2% |
| Recurring financial income | 75 | €41 | €592 | +€551 | +1328.2% |
| Financial charges | 65/66B | €77 | €41 | -€37 | -47.5% |
| Recurring financial charges | 65 | €77 | €41 | -€37 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | €170,255 | €138,634 | -€31,621 | -18.6% |
| Income taxes | 67/77 | €43,086 | €36,192 | -€6,894 | -16.0% |
| Profit (loss) for the period | 9904 | €127,168 | €102,442 | -€24,726 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €127,168 | €102,442 | -€24,726 | -19.4% |
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 29 September 2026 via checked.be.