Botanis: 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.
Botanis
Largest movements
- Tangible fixed assets +€24,645
up €24,645 (+4705.7%), from €524 to €25,169
of which Furniture and vehicles: +€24,533
- Stocks and contracts +€3,970
up €3,970 (+54.0%), from €7,348 to €11,318
- Cash -€2,124
down €2,124 (-55.2%), from €3,845 to €1,721
mainly Investment in fixed assets (net) (-€31,504) and Stocks and contracts (-€3,970)
- Receivables within one year -€790
down €790 (-15.6%), from €5,057 to €4,267
of which Trade receivables: -€1,429
- Deferred charges and accrued income +€656
up €656 (+64.6%), from €1,015 to €1,671
- Other debts +€14,648
up €14,648 (+136.8%), from €10,709 to €25,357
- Debts after one year +€5,937
up €5,937 (+48.2%), from €12,311 to €18,249
- Current portion of long-term debt +€4,418
up €4,418 (+113.5%), from €3,894 to €8,313
- Reserves +€1,391
up €1,391 (+28.2%), from €4,928 to €6,319
- Trade debts -€1,315
down €1,315 (-100.0%), from €1,315 to €0
- Depreciation +€4,824
up €4,824 (+206.7%), from €2,334 to €7,158
- Taxes -€771
down €771 (-60.6%), from €1,271 to €501
- Gross operating margin +€744
up €744 (+7.9%), from €9,449 to €10,193
- Financial charges +€266
up €266 (+51.0%), from €521 to €787
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 | €34,533 | €60,591 | +€26,058 | +75.5% |
| Formation expenses | 20 | €833 | €638 | -€194 | -23.3% |
| Fixed assets | 21/28 | €16,434 | €40,975 | +€24,540 | +149.3% |
| Intangible fixed assets | 21 | €15,911 | €15,805 | -€105 | -0.7% |
| Tangible fixed assets | 22/27 | €524 | €25,169 | +€24,645 | +4705.7% |
| Plant, machinery and equipment | 23 | €524 | €636 | +€113 | +21.5% |
| Furniture and vehicles | 24 | - | €24,533 | +€24,533 | |
| Current assets | 29/58 | €17,266 | €18,978 | +€1,712 | +9.9% |
| Stocks and contracts in progress | 3 | €7,348 | €11,318 | +€3,970 | +54.0% |
| Stocks | 30/36 | €7,348 | €11,318 | +€3,970 | +54.0% |
| Amounts receivable within one year | 40/41 | €5,057 | €4,267 | -€790 | -15.6% |
| Trade receivables | 40 | €4,816 | €3,387 | -€1,429 | -29.7% |
| Other amounts receivable | 41 | €241 | €880 | +€639 | +265.1% |
| Cash at bank and in hand | 54/58 | €3,845 | €1,721 | -€2,124 | -55.2% |
| Deferred charges and accrued income | 490/1 | €1,015 | €1,671 | +€656 | +64.6% |
| Total equity and liabilities | 10/49 | €34,533 | €60,591 | +€26,058 | +75.5% |
| Equity | 10/15 | €5,028 | €6,419 | +€1,391 | +27.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €4,928 | €6,319 | +€1,391 | +28.2% |
| Distributable reserves | 133 | €4,928 | €6,319 | +€1,391 | +28.2% |
| Amounts payable | 17/49 | €29,505 | €54,172 | +€24,667 | +83.6% |
| Amounts payable after more than one year | 17 | €12,311 | €18,249 | +€5,937 | +48.2% |
| Financial debts | 170/4 | €12,311 | €18,249 | +€5,937 | +48.2% |
| Amounts payable within one year | 42/48 | €17,193 | €35,923 | +€18,730 | +108.9% |
| Current portion of amounts payable after more than one year | 42 | €3,894 | €8,313 | +€4,418 | +113.5% |
| Trade debts | 44 | €1,315 | €0 | -€1,315 | -100.0% |
| Suppliers | 440/4 | €1,315 | €0 | -€1,315 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,275 | €2,253 | +€978 | +76.7% |
| Taxes | 450/3 | €1,275 | €2,253 | +€978 | +76.7% |
| Other amounts payable | 47/48 | €10,709 | €25,357 | +€14,648 | +136.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,334 | €7,158 | +€4,824 | +206.7% |
| Other operating charges | 640/8 | €407 | €356 | -€50 | -12.3% |
| Gross operating margin | 9900 | €9,449 | €10,193 | +€744 | +7.9% |
| Operating profit (loss) | 9901 | €6,709 | €2,678 | -€4,031 | -60.1% |
| Financial income | 75/76B | €12 | €0 | -€12 | -97.1% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -97.1% |
| Financial charges | 65/66B | €521 | €787 | +€266 | +51.0% |
| Recurring financial charges | 65 | €521 | €787 | +€266 | +51.0% |
| Profit (loss) for the period before taxes | 9903 | €6,200 | €1,892 | -€4,308 | -69.5% |
| Income taxes | 67/77 | €1,271 | €501 | -€771 | -60.6% |
| Profit (loss) for the period | 9904 | €4,928 | €1,391 | -€3,537 | -71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,928 | €1,391 | -€3,537 | -71.8% |
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 6 October 2026 via checked.be.