BOTANIEQ: 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.
BOTANIEQ
Largest movements
- Tangible fixed assets -€7,122
down €7,122 (-50.7%), from €14,058 to €6,936
of which Furniture and vehicles: -€5,487
- Cash -€4,062
down €4,062 (-80.3%), from €5,060 to €998
mainly Trade debts (-€6,155) and Tax, wage and social debts (-€5,521)
- Receivables within one year +€3,312
up €3,312 (+5.8%), from €57,348 to €60,659
of which Trade receivables: +€3,099
- Other debts +€8,265
up €8,265 (+29.0%), from €28,461 to €36,726
- Trade debts -€6,155
down €6,155 (-85.8%), from €7,173 to €1,018
- Tax, wage and social debts -€5,521
down €5,521 (-87.8%), from €6,289 to €768
of which Remuneration and social security: -€4,050
- Current portion of long-term debt -€3,660
down €3,660 (-100.0%), from €3,660 to €0
- Write-downs +€29,078
new in 2025: €29,078
- Gross operating margin +€21,309
up €21,309 (+94.9%), from €22,446 to €43,755
- Depreciation -€4,222
down €4,222 (-35.3%), from €11,968 to €7,746
- Taxes -€843
down €843 (-52.3%), from €1,610 to €768
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 | €76,466 | €68,593 | -€7,872 | -10.3% |
| Fixed assets | 21/28 | €14,058 | €6,936 | -€7,122 | -50.7% |
| Tangible fixed assets | 22/27 | €14,058 | €6,936 | -€7,122 | -50.7% |
| Land and buildings | 22 | €4,536 | €3,795 | -€741 | -16.3% |
| Plant, machinery and equipment | 23 | €3,623 | €2,729 | -€894 | -24.7% |
| Furniture and vehicles | 24 | €5,899 | €412 | -€5,487 | -93.0% |
| Current assets | 29/58 | €62,408 | €61,657 | -€750 | -1.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €57,348 | €60,659 | +€3,312 | +5.8% |
| Trade receivables | 40 | €56,824 | €59,922 | +€3,099 | +5.5% |
| Other amounts receivable | 41 | €524 | €737 | +€213 | +40.7% |
| Cash at bank and in hand | 54/58 | €5,060 | €998 | -€4,062 | -80.3% |
| Total equity and liabilities | 10/49 | €76,466 | €68,593 | -€7,872 | -10.3% |
| Equity | 10/15 | €18,493 | €18,366 | -€127 | -0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,603 | €12,603 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €12,603 | €12,603 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,710 | -€12,837 | -€127 | -1.0% |
| Amounts payable | 17/49 | €57,972 | €50,227 | -€7,745 | -13.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €57,972 | €50,227 | -€7,745 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €3,660 | €0 | -€3,660 | -100.0% |
| Financial debts | 43 | €12,389 | €11,715 | -€674 | -5.4% |
| Credit institutions | 430/8 | €12,389 | €11,715 | -€674 | -5.4% |
| Trade debts | 44 | €7,173 | €1,018 | -€6,155 | -85.8% |
| Suppliers | 440/4 | €7,173 | €1,018 | -€6,155 | -85.8% |
| Taxes, remuneration and social security | 45 | €6,289 | €768 | -€5,521 | -87.8% |
| Taxes | 450/3 | €2,239 | €768 | -€1,471 | -65.7% |
| Remuneration and social security | 454/9 | €4,050 | €0 | -€4,050 | -100.0% |
| Other amounts payable | 47/48 | €28,461 | €36,726 | +€8,265 | +29.0% |
| Remuneration, social security and pensions | 62 | €1,281 | €884 | -€397 | -31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,968 | €7,746 | -€4,222 | -35.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €29,078 | +€29,078 | |
| Other operating charges | 640/8 | €1,138 | €1,176 | +€37 | +3.3% |
| Gross operating margin | 9900 | €22,446 | €43,755 | +€21,309 | +94.9% |
| Operating profit (loss) | 9901 | €8,058 | €4,871 | -€3,187 | -39.6% |
| Financial income | 75/76B | €35 | €1 | -€33 | -96.2% |
| Recurring financial income | 75 | €35 | €1 | -€33 | -96.2% |
| Financial charges | 65/66B | €4,204 | €4,231 | +€27 | +0.6% |
| Recurring financial charges | 65 | €4,204 | €4,231 | +€27 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €3,889 | €641 | -€3,248 | -83.5% |
| Income taxes | 67/77 | €1,610 | €768 | -€843 | -52.3% |
| Profit (loss) for the period | 9904 | €2,278 | -€127 | -€2,405 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,278 | -€127 | -€2,405 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.