Botanica: 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.
Botanica
Largest movements
- Stocks and contracts +€5.6m
up €5.6m (+108%), from €5.2m to €10.8m
- Cash +€299,835
up €299,835 (+144,144%), from €208 to €300,043
mainly Debts after one year (+€4.7m) and Other debts (+€3.3m)
- Debts after one year +€4.7m
new in 2025: €4.7m
- Other debts +€3.3m
up €3.3m (+498%), from €672,037 to €4.0m
- Trade debts -€2.1m
down €2.1m (-58.2%), from €3.6m to €1.5m
- Financial charges +€68,253
up €68,253 (+27,364%), from €249 to €68,502
- Other operating charges +€660
up €660 (+147%), from €449 to €1,109
- Purchases and services -€85
no longer reported in 2025 (was €85)
- Gross operating margin -€3
down €3 (-3.1%), from -€85 to -€88
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.
Derived cash bridge
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 | €5,215,493 | €11,103,761 | +€5.9m | +113% |
| Current assets | 29/58 | €5,215,493 | €11,103,761 | +€5.9m | +113% |
| Stocks and contracts in progress | 3 | €5,193,794 | €10,796,205 | +€5.6m | +108% |
| Stocks | 30/36 | €5,193,794 | €10,796,205 | +€5.6m | +108% |
| Amounts receivable within one year | 40/41 | €21,491 | €7,513 | -€13,977 | -65.0% |
| Other amounts receivable | 41 | €21,491 | €7,513 | -€13,977 | -65.0% |
| Cash at bank and in hand | 54/58 | €208 | €300,043 | +€299,835 | +144,144% |
| Total equity and liabilities | 10/49 | €5,215,493 | €11,103,761 | +€5.9m | +113% |
| Equity | 10/15 | €536 | -€69,163 | -€69,699 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,464 | -€74,163 | -€69,699 | -1,561% |
| Amounts payable | 17/49 | €5,214,957 | €11,172,924 | +€6.0m | +114% |
| Amounts payable after more than one year | 17 | - | €4,709,652 | +€4.7m | |
| Financial debts | 170/4 | - | €4,709,652 | +€4.7m | |
| Amounts payable within one year | 42/48 | €5,207,662 | €6,463,272 | +€1.3m | +24.1% |
| Financial debts | 43 | €945,000 | €945,000 | = | 0.0% |
| Credit institutions | 430/8 | €945,000 | €945,000 | = | 0.0% |
| Trade debts | 44 | €3,590,625 | €1,501,176 | -€2.1m | -58.2% |
| Suppliers | 440/4 | €3,590,625 | €1,501,176 | -€2.1m | -58.2% |
| Other amounts payable | 47/48 | €672,037 | €4,017,096 | +€3.3m | +498% |
| Accrued charges and deferred income | 492/3 | €7,295 | €0 | -€7,295 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €85 | - | -€85 | |
| Other operating charges | 640/8 | €449 | €1,109 | +€660 | +147% |
| Gross operating margin | 9900 | -€85 | -€88 | -€3 | -3.1% |
| Operating profit (loss) | 9901 | -€534 | -€1,197 | -€663 | -124% |
| Financial charges | 65/66B | €249 | €68,502 | +€68,253 | +27,364% |
| Recurring financial charges | 65 | €249 | €68,502 | +€68,253 | +27,364% |
| Profit (loss) for the period before taxes | 9903 | -€784 | -€69,699 | -€68,915 | -8,792% |
| Profit (loss) for the period | 9904 | -€784 | -€69,699 | -€68,915 | -8,792% |
| Profit (loss) for the period to be appropriated | 9905 | -€784 | -€69,699 | -€68,915 | -8,792% |
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 18 October 2026 via checked.be.