BOTANIEK: 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.
BOTANIEK
Largest movements
- Current investments +€25,000
new in 2025: €25,000
- Receivables within one year +€13,660
up €13,660 (+43.8%), from €31,210 to €44,870
of which Trade receivables: +€13,453
- Cash +€5,465
up €5,465 (+22.1%), from €24,741 to €30,205
mainly Net result for the year (+€37,676) and Other debts (+€5,665)
- Reserves +€36,010
up €36,010 (+82.7%), from €43,558 to €79,568
- Other debts +€5,665
up €5,665 (+265.3%), from €2,135 to €7,800
- Tax, wage and social debts +€1,436
up €1,436 (+18.0%), from €7,977 to €9,413
- Gross operating margin +€21,852
up €21,852 (+62.2%), from €35,145 to €56,997
- Taxes +€5,411
up €5,411 (+57.7%), from €9,382 to €14,793
- Financial charges +€2,287
up €2,287 (+224.5%), from €1,018 to €3,305
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 | €59,670 | €103,703 | +€44,033 | +73.8% |
| Fixed assets | 21/28 | €3,720 | €3,628 | -€92 | -2.5% |
| Tangible fixed assets | 22/27 | €3,720 | €3,628 | -€92 | -2.5% |
| Plant, machinery and equipment | 23 | €1,578 | €1,134 | -€444 | -28.2% |
| Furniture and vehicles | 24 | €550 | €1,102 | +€552 | +100.4% |
| Other tangible fixed assets | 26 | €1,592 | €1,392 | -€200 | -12.5% |
| Current assets | 29/58 | €55,950 | €100,075 | +€44,125 | +78.9% |
| Amounts receivable within one year | 40/41 | €31,210 | €44,870 | +€13,660 | +43.8% |
| Trade receivables | 40 | €29,591 | €43,044 | +€13,453 | +45.5% |
| Other amounts receivable | 41 | €1,618 | €1,826 | +€207 | +12.8% |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €24,741 | €30,205 | +€5,465 | +22.1% |
| Total equity and liabilities | 10/49 | €59,670 | €103,703 | +€44,033 | +73.8% |
| Equity | 10/15 | €49,558 | €85,568 | +€36,010 | +72.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €43,558 | €79,568 | +€36,010 | +82.7% |
| Distributable reserves | 133 | €43,558 | €79,568 | +€36,010 | +82.7% |
| Amounts payable | 17/49 | €10,112 | €18,135 | +€8,023 | +79.3% |
| Amounts payable within one year | 42/48 | €10,112 | €17,937 | +€7,825 | +77.4% |
| Trade debts | 44 | - | €724 | +€724 | |
| Suppliers | 440/4 | - | €724 | +€724 | |
| Taxes, remuneration and social security | 45 | €7,977 | €9,413 | +€1,436 | +18.0% |
| Taxes | 450/3 | €7,977 | €9,413 | +€1,436 | +18.0% |
| Other amounts payable | 47/48 | €2,135 | €7,800 | +€5,665 | +265.3% |
| Accrued charges and deferred income | 492/3 | - | €198 | +€198 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €837 | €1,160 | +€323 | +38.6% |
| Other operating charges | 640/8 | €273 | €63 | -€210 | -76.8% |
| Gross operating margin | 9900 | €35,145 | €56,997 | +€21,852 | +62.2% |
| Operating profit (loss) | 9901 | €34,034 | €55,774 | +€21,739 | +63.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,018 | €3,305 | +€2,287 | +224.5% |
| Recurring financial charges | 65 | €1,018 | €3,305 | +€2,287 | +224.5% |
| Profit (loss) for the period before taxes | 9903 | €33,017 | €52,469 | +€19,452 | +58.9% |
| Income taxes | 67/77 | €9,382 | €14,793 | +€5,411 | +57.7% |
| Profit (loss) for the period | 9904 | €23,635 | €37,676 | +€14,042 | +59.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,635 | €37,676 | +€14,042 | +59.4% |
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 5 October 2026 via checked.be.