BOTANICUM: 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.
BOTANICUM
Largest movements
- Tangible fixed assets +€162,386
up €162,386 (+33.5%), from €484,991 to €647,377
of which Land and buildings: +€163,757
- Cash +€31,834
up €31,834 (+21.5%), from €148,281 to €180,114
mainly Other debts (+€220,384) and Depreciation (+€36,025)
- Other debts +€220,384
up €220,384 (+122.2%), from €180,366 to €400,750
- Reserves -€36,690
down €36,690 (-8.8%), from €415,598 to €378,908
of which Distributable reserves: -€36,690
- Gross operating margin -€82,282
down €82,282 (-73.8%), from €111,495 to €29,213
- Taxes -€16,569
down €16,569 (-100.0%), from €16,569 to €0
- Financial charges +€12,040
up €12,040 (+90.2%), from €13,345 to €25,384
- Depreciation +€9,488
up €9,488 (+35.8%), from €26,537 to €36,025
- Other operating charges +€1,533
up €1,533 (+37.1%), from €4,129 to €5,661
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 | €660,121 | €855,677 | +€195,557 | +29.6% |
| Fixed assets | 21/28 | €484,991 | €647,377 | +€162,386 | +33.5% |
| Tangible fixed assets | 22/27 | €484,991 | €647,377 | +€162,386 | +33.5% |
| Land and buildings | 22 | €472,091 | €635,848 | +€163,757 | +34.7% |
| Plant, machinery and equipment | 23 | €4,808 | €7,206 | +€2,398 | +49.9% |
| Furniture and vehicles | 24 | €8,093 | €4,323 | -€3,770 | -46.6% |
| Current assets | 29/58 | €175,130 | €208,301 | +€33,171 | +18.9% |
| Amounts receivable within one year | 40/41 | €24,915 | €26,224 | +€1,309 | +5.3% |
| Trade receivables | 40 | €16,483 | €26,224 | +€9,741 | +59.1% |
| Other amounts receivable | 41 | €8,431 | €0 | -€8,431 | -100.0% |
| Cash at bank and in hand | 54/58 | €148,281 | €180,114 | +€31,834 | +21.5% |
| Deferred charges and accrued income | 490/1 | €1,934 | €1,962 | +€28 | +1.5% |
| Total equity and liabilities | 10/49 | €660,121 | €855,677 | +€195,557 | +29.6% |
| Equity | 10/15 | €477,098 | €440,408 | -€36,690 | -7.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €415,598 | €378,908 | -€36,690 | -8.8% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €409,448 | €372,758 | -€36,690 | -9.0% |
| Amounts payable | 17/49 | €183,023 | €415,269 | +€232,246 | +126.9% |
| Amounts payable within one year | 42/48 | €183,023 | €415,256 | +€232,233 | +126.9% |
| Trade debts | 44 | €1,630 | €8,575 | +€6,946 | +426.2% |
| Suppliers | 440/4 | €1,630 | €8,575 | +€6,946 | +426.2% |
| Advances received on contracts in progress | 46 | - | €192 | +€192 | |
| Taxes, remuneration and social security | 45 | €1,028 | €5,740 | +€4,712 | +458.4% |
| Taxes | 450/3 | €1,028 | €3,817 | +€2,789 | +271.4% |
| Remuneration and social security | 454/9 | - | €1,922 | +€1,922 | |
| Other amounts payable | 47/48 | €180,366 | €400,750 | +€220,384 | +122.2% |
| Accrued charges and deferred income | 492/3 | - | €13 | +€13 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,537 | €36,025 | +€9,488 | +35.8% |
| Other operating charges | 640/8 | €4,129 | €5,661 | +€1,533 | +37.1% |
| Gross operating margin | 9900 | €111,495 | €29,213 | -€82,282 | -73.8% |
| Operating profit (loss) | 9901 | €80,830 | -€12,473 | -€93,303 | |
| Financial income | 75/76B | €539 | €1,168 | +€629 | +116.7% |
| Recurring financial income | 75 | €539 | €1,168 | +€629 | +116.7% |
| Financial charges | 65/66B | €13,345 | €25,384 | +€12,040 | +90.2% |
| Recurring financial charges | 65 | €13,345 | €25,384 | +€12,040 | +90.2% |
| Profit (loss) for the period before taxes | 9903 | €68,024 | -€36,690 | -€104,714 | |
| Income taxes | 67/77 | €16,569 | €0 | -€16,569 | -100.0% |
| Profit (loss) for the period | 9904 | €51,455 | -€36,690 | -€88,145 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,455 | -€36,690 | -€88,145 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.