BOTANICS: 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.
BOTANICS
Largest movements
- Receivables within one year +€45,508
up €45,508 (+225.0%), from €20,226 to €65,733
of which Trade receivables: +€27,386
- Cash -€13,694
down €13,694 (-85.1%), from €16,096 to €2,401
mainly Receivables within one year (-€45,508) and Tax, wage and social debts (-€1,534)
- Tangible fixed assets -€2,251
down €2,251 (-34.1%), from €6,597 to €4,346
of which Furniture and vehicles: -€1,793
- Trade debts +€28,443
up €28,443 (+4551.2%), from €625 to €29,068
- Short-term financial debts +€3,363
new in 2025: €3,363
- Tax, wage and social debts -€1,534
down €1,534 (-20.5%), from €7,477 to €5,943
of which Taxes: -€1,534
- Gross operating margin -€45,402
down €45,402 (-93.2%), from €48,696 to €3,294
- Taxes -€7,984
down €7,984 (-93.2%), from €8,568 to €584
- Depreciation +€1,253
up €1,253 (+125.6%), from €998 to €2,251
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 | €44,279 | €74,144 | +€29,865 | +67.4% |
| Fixed assets | 21/28 | €6,597 | €4,346 | -€2,251 | -34.1% |
| Tangible fixed assets | 22/27 | €6,597 | €4,346 | -€2,251 | -34.1% |
| Plant, machinery and equipment | 23 | €1,758 | €1,300 | -€458 | -26.1% |
| Furniture and vehicles | 24 | €4,838 | €3,046 | -€1,793 | -37.0% |
| Current assets | 29/58 | €37,683 | €69,799 | +€32,116 | +85.2% |
| Amounts receivable within one year | 40/41 | €20,226 | €65,733 | +€45,508 | +225.0% |
| Trade receivables | 40 | €12,244 | €39,630 | +€27,386 | +223.7% |
| Other amounts receivable | 41 | €7,982 | €26,103 | +€18,121 | +227.0% |
| Cash at bank and in hand | 54/58 | €16,096 | €2,401 | -€13,694 | -85.1% |
| Deferred charges and accrued income | 490/1 | €1,361 | €1,664 | +€303 | +22.2% |
| Total equity and liabilities | 10/49 | €44,279 | €74,144 | +€29,865 | +67.4% |
| Equity | 10/15 | €35,976 | €35,770 | -€206 | -0.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €32,976 | €32,770 | -€206 | -0.6% |
| Distributable reserves | 133 | €32,976 | €32,770 | -€206 | -0.6% |
| Amounts payable | 17/49 | €8,303 | €38,374 | +€30,071 | +362.2% |
| Amounts payable within one year | 42/48 | €8,303 | €38,374 | +€30,071 | +362.2% |
| Financial debts | 43 | - | €3,363 | +€3,363 | |
| Credit institutions | 430/8 | - | €3,363 | +€3,363 | |
| Trade debts | 44 | €625 | €29,068 | +€28,443 | +4551.2% |
| Suppliers | 440/4 | €625 | €29,068 | +€28,443 | +4551.2% |
| Taxes, remuneration and social security | 45 | €7,477 | €5,943 | -€1,534 | -20.5% |
| Taxes | 450/3 | €6,077 | €4,543 | -€1,534 | -25.2% |
| Remuneration and social security | 454/9 | €1,400 | €1,400 | = | 0.0% |
| Other amounts payable | 47/48 | €201 | - | -€201 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €998 | €2,251 | +€1,253 | +125.6% |
| Other operating charges | 640/8 | €369 | €604 | +€235 | +63.8% |
| Gross operating margin | 9900 | €48,696 | €3,294 | -€45,402 | -93.2% |
| Operating profit (loss) | 9901 | €47,329 | €439 | -€46,890 | -99.1% |
| Financial income | 75/76B | €12 | €341 | +€329 | +2685.2% |
| Recurring financial income | 75 | €12 | €341 | +€329 | +2685.2% |
| Financial charges | 65/66B | €116 | €403 | +€287 | +247.8% |
| Recurring financial charges | 65 | €116 | €403 | +€287 | +247.8% |
| Profit (loss) for the period before taxes | 9903 | €47,226 | €378 | -€46,848 | -99.2% |
| Income taxes | 67/77 | €8,568 | €584 | -€7,984 | -93.2% |
| Profit (loss) for the period | 9904 | €38,658 | -€206 | -€38,864 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,658 | -€206 | -€38,864 |
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 3 October 2026 via checked.be.