BOTACLINIC: 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.
BOTACLINIC
Largest movements
- Cash -€118,025
down €118,025 (-89.4%), from €132,013 to €13,988
mainly Receivables within one year (-€86,053) and Net result for the year (-€30,253)
- Receivables within one year +€86,053
up €86,053 (+103.2%), from €83,353 to €169,405
of which Other amounts receivable: +€100,436
- Tangible fixed assets -€7,145
down €7,145 (-5.8%), from €122,524 to €115,380
of which Furniture and vehicles: -€4,560
- Profit (loss) carried forward -€30,253
down €30,253 (-9.1%), from -€333,575 to -€363,828
- Debts after one year -€12,786
down €12,786 (-100.0%), from €12,786 to €0
of which Financial debts: -€12,786
- Trade debts +€3,659
up €3,659 (+9.9%), from €37,142 to €40,801
- Gross operating margin -€1.1m
down €1.1m (-89.1%), from €1.3m to €138,129
- Staff costs +€23,204
up €23,204 (+21.8%), from €106,624 to €129,828
- Depreciation +€14,371
up €14,371 (+69.2%), from €20,772 to €35,143
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 | €355,610 | €315,434 | -€40,175 | -11.3% |
| Fixed assets | 21/28 | €122,917 | €115,773 | -€7,145 | -5.8% |
| Tangible fixed assets | 22/27 | €122,524 | €115,380 | -€7,145 | -5.8% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €98,509 | €93,950 | -€4,560 | -4.6% |
| Other tangible fixed assets | 26 | €24,015 | €21,430 | -€2,585 | -10.8% |
| Financial fixed assets | 28 | €393 | €393 | = | 0.0% |
| Current assets | 29/58 | €232,692 | €199,662 | -€33,031 | -14.2% |
| Stocks and contracts in progress | 3 | €12,426 | €13,842 | +€1,417 | +11.4% |
| Stocks | 30/36 | €12,426 | €13,842 | +€1,417 | +11.4% |
| Amounts receivable within one year | 40/41 | €83,353 | €169,405 | +€86,053 | +103.2% |
| Trade receivables | 40 | €39,372 | €24,989 | -€14,383 | -36.5% |
| Other amounts receivable | 41 | €43,980 | €144,416 | +€100,436 | +228.4% |
| Cash at bank and in hand | 54/58 | €132,013 | €13,988 | -€118,025 | -89.4% |
| Deferred charges and accrued income | 490/1 | €4,901 | €2,426 | -€2,475 | -50.5% |
| Total equity and liabilities | 10/49 | €355,610 | €315,434 | -€40,175 | -11.3% |
| Equity | 10/15 | €229,425 | €199,172 | -€30,253 | -13.2% |
| Contributions | 10/11 | €563,000 | €563,000 | = | 0.0% |
| Capital | 10 | €563,000 | €563,000 | = | 0.0% |
| Issued capital | 100 | €563,000 | €563,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€333,575 | -€363,828 | -€30,253 | -9.1% |
| Amounts payable | 17/49 | €126,184 | €116,263 | -€9,922 | -7.9% |
| Amounts payable after more than one year | 17 | €12,786 | €0 | -€12,786 | -100.0% |
| Financial debts | 170/4 | €12,786 | €0 | -€12,786 | -100.0% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €89,184 | €91,864 | +€2,680 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €12,214 | €12,786 | +€572 | +4.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €37,142 | €40,801 | +€3,659 | +9.9% |
| Suppliers | 440/4 | €37,142 | €40,801 | +€3,659 | +9.9% |
| Advances received on contracts in progress | 46 | €1,500 | €1,500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €37,828 | €36,177 | -€1,651 | -4.4% |
| Taxes | 450/3 | €24,938 | €23,407 | -€1,531 | -6.1% |
| Remuneration and social security | 454/9 | €12,889 | €12,770 | -€120 | -0.9% |
| Other amounts payable | 47/48 | €500 | €600 | +€100 | +20.0% |
| Accrued charges and deferred income | 492/3 | €24,214 | €24,399 | +€184 | +0.8% |
| Non-recurring operating income | 76A | €328 | €0 | -€328 | -100.0% |
| Remuneration, social security and pensions | 62 | €106,624 | €129,828 | +€23,204 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,772 | €35,143 | +€14,371 | +69.2% |
| Other operating charges | 640/8 | €11,426 | €1,076 | -€10,350 | -90.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,266,157 | €138,129 | -€1.1m | -89.1% |
| Operating profit (loss) | 9901 | €1,127,336 | -€27,917 | -€1.2m | |
| Financial income | 75/76B | €270 | €2,373 | +€2,102 | +778.2% |
| Recurring financial income | 75 | €270 | €2,373 | +€2,102 | +778.2% |
| Financial charges | 65/66B | €5,912 | €4,709 | -€1,204 | -20.4% |
| Recurring financial charges | 65 | €5,912 | €4,709 | -€1,204 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €1,121,693 | -€30,253 | -€1.2m | |
| Income taxes | 67/77 | €10,511 | €0 | -€10,511 | -100.0% |
| Profit (loss) for the period | 9904 | €1,111,183 | -€30,253 | -€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,111,183 | -€30,253 | -€1.1m |
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 1 October 2026 via checked.be.