BOTANIC: 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.
BOTANIC
Largest movements
- Cash +€4,187
up €4,187 (+96.6%), from €4,336 to €8,523
mainly Other debts (+€15,089) and Receivables within one year (+€3,123)
- Receivables within one year -€3,123
down €3,123 (-98.6%), from €3,167 to €43
of which Trade receivables: -€1,597
- Tangible fixed assets -€1,262
down €1,262 (-32.4%), from €3,890 to €2,629
of which Plant, machinery and equipment: -€904
- Deferred charges and accrued income -€838
down €838 (-18.2%), from €4,604 to €3,766
- Other debts +€15,089
up €15,089 (+3579.1%), from €422 to €15,511
- Profit (loss) carried forward -€8,844
down €8,844 (-40.6%), from -€21,784 to -€30,628
- Current portion of long-term debt -€4,348
down €4,348 (-85.6%), from €5,076 to €729
- Trade debts -€2,934
down €2,934 (-63.0%), from €4,655 to €1,721
- Staff costs +€10,296
up €10,296 (+180.2%), from €5,715 to €16,011
- Gross operating margin -€3,152
down €3,152 (-23.6%), from €13,359 to €10,206
- Depreciation -€416
down €416 (-24.8%), from €1,678 to €1,262
- Other operating charges -€147
down €147 (-23.8%), from €618 to €471
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 | €40,520 | €39,159 | -€1,361 | -3.4% |
| Fixed assets | 21/28 | €3,890 | €2,629 | -€1,262 | -32.4% |
| Tangible fixed assets | 22/27 | €3,890 | €2,629 | -€1,262 | -32.4% |
| Plant, machinery and equipment | 23 | €3,068 | €2,164 | -€904 | -29.5% |
| Furniture and vehicles | 24 | €822 | €464 | -€358 | -43.6% |
| Current assets | 29/58 | €36,630 | €36,531 | -€99 | -0.3% |
| Stocks and contracts in progress | 3 | €24,523 | €24,199 | -€325 | -1.3% |
| Stocks | 30/36 | €24,523 | €24,199 | -€325 | -1.3% |
| Amounts receivable within one year | 40/41 | €3,167 | €43 | -€3,123 | -98.6% |
| Trade receivables | 40 | €1,597 | - | -€1,597 | |
| Other amounts receivable | 41 | €1,570 | €43 | -€1,526 | -97.2% |
| Cash at bank and in hand | 54/58 | €4,336 | €8,523 | +€4,187 | +96.6% |
| Deferred charges and accrued income | 490/1 | €4,604 | €3,766 | -€838 | -18.2% |
| Total equity and liabilities | 10/49 | €40,520 | €39,159 | -€1,361 | -3.4% |
| Equity | 10/15 | €27,716 | €18,872 | -€8,844 | -31.9% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €4,500 | €4,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,500 | €4,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,784 | -€30,628 | -€8,844 | -40.6% |
| Amounts payable | 17/49 | €12,804 | €20,287 | +€7,483 | +58.4% |
| Amounts payable within one year | 42/48 | €12,690 | €20,171 | +€7,482 | +59.0% |
| Current portion of amounts payable after more than one year | 42 | €5,076 | €729 | -€4,348 | -85.6% |
| Trade debts | 44 | €4,655 | €1,721 | -€2,934 | -63.0% |
| Suppliers | 440/4 | €4,655 | €1,721 | -€2,934 | -63.0% |
| Taxes, remuneration and social security | 45 | €2,537 | €2,211 | -€326 | -12.8% |
| Taxes | 450/3 | €1,809 | €2,211 | +€403 | +22.3% |
| Remuneration and social security | 454/9 | €729 | - | -€729 | |
| Other amounts payable | 47/48 | €422 | €15,511 | +€15,089 | +3579.1% |
| Accrued charges and deferred income | 492/3 | €114 | €116 | +€2 | +1.7% |
| Remuneration, social security and pensions | 62 | €5,715 | €16,011 | +€10,296 | +180.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,678 | €1,262 | -€416 | -24.8% |
| Other operating charges | 640/8 | €618 | €471 | -€147 | -23.8% |
| Gross operating margin | 9900 | €13,359 | €10,206 | -€3,152 | -23.6% |
| Operating profit (loss) | 9901 | €5,348 | -€7,537 | -€12,885 | |
| Financial income | 75/76B | €52 | €0 | -€52 | -99.8% |
| Recurring financial income | 75 | €52 | €0 | -€52 | -99.8% |
| Financial charges | 65/66B | €1,333 | €1,307 | -€26 | -1.9% |
| Recurring financial charges | 65 | €1,333 | €1,307 | -€26 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €4,067 | -€8,844 | -€12,911 | |
| Profit (loss) for the period | 9904 | €4,067 | -€8,844 | -€12,911 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,067 | -€8,844 | -€12,911 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.