BOTANISK: 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.
BOTANISK
Largest movements
- Cash -€344,825
down €344,825 (-47.2%), from €730,449 to €385,624
mainly Contributions, distributions and other (-€1.1m) and Other debts (-€303,598)
- Current investments -€300,000
down €300,000 (-100.0%), from €300,000 to €0
- Tangible fixed assets -€75,113
down €75,113 (-5.4%), from €1.4m to €1.3m
- Reserves -€375,113
down €375,113 (-19.5%), from €1.9m to €1.5m
- Other debts -€303,598
down €303,598 (-57.9%), from €524,088 to €220,490
- Debts after one year -€63,570
down €63,570 (-9.5%), from €671,582 to €608,012
- Trade debts -€49,334
down €49,334 (-48.5%), from €101,646 to €52,311
- Gross operating margin +€191,129
up €191,129 (+12.7%), from €1.5m to €1.7m
- Staff costs +€39,898
up €39,898 (+6.7%), from €597,568 to €637,466
- Taxes +€38,752
up €38,752 (+28.5%), from €135,866 to €174,618
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 | €3,382,089 | €2,641,272 | -€740,817 | -21.9% |
| Fixed assets | 21/28 | €1,386,492 | €1,311,378 | -€75,113 | -5.4% |
| Tangible fixed assets | 22/27 | €1,386,492 | €1,311,378 | -€75,113 | -5.4% |
| Land and buildings | 22 | €1,232,008 | €1,202,377 | -€29,631 | -2.4% |
| Plant, machinery and equipment | 23 | €58,705 | €47,377 | -€11,328 | -19.3% |
| Furniture and vehicles | 24 | €95,779 | €61,624 | -€34,155 | -35.7% |
| Current assets | 29/58 | €1,995,597 | €1,329,893 | -€665,704 | -33.4% |
| Stocks and contracts in progress | 3 | €569,428 | €583,735 | +€14,307 | +2.5% |
| Stocks | 30/36 | €569,428 | €583,735 | +€14,307 | +2.5% |
| Amounts receivable within one year | 40/41 | €386,908 | €353,811 | -€33,097 | -8.6% |
| Trade receivables | 40 | €374,907 | €342,323 | -€32,584 | -8.7% |
| Other amounts receivable | 41 | €12,001 | €11,488 | -€513 | -4.3% |
| Current investments | 50/53 | €300,000 | €0 | -€300,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €730,449 | €385,624 | -€344,825 | -47.2% |
| Deferred charges and accrued income | 490/1 | €8,812 | €6,723 | -€2,089 | -23.7% |
| Total equity and liabilities | 10/49 | €3,382,089 | €2,641,272 | -€740,817 | -21.9% |
| Equity | 10/15 | €1,926,069 | €1,550,956 | -€375,113 | -19.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,919,869 | €1,544,756 | -€375,113 | -19.5% |
| Distributable reserves | 133 | €1,919,869 | €1,544,756 | -€375,113 | -19.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,456,020 | €1,090,316 | -€365,704 | -25.1% |
| Amounts payable after more than one year | 17 | €671,582 | €608,012 | -€63,570 | -9.5% |
| Financial debts | 170/4 | €671,582 | €608,012 | -€63,570 | -9.5% |
| Amounts payable within one year | 42/48 | €783,964 | €482,304 | -€301,660 | -38.5% |
| Current portion of amounts payable after more than one year | 42 | €63,115 | €63,570 | +€455 | +0.7% |
| Financial debts | 43 | - | €29,022 | +€29,022 | |
| Credit institutions | 430/8 | - | €29,022 | +€29,022 | |
| Trade debts | 44 | €101,646 | €52,311 | -€49,334 | -48.5% |
| Suppliers | 440/4 | €101,646 | €52,311 | -€49,334 | -48.5% |
| Taxes, remuneration and social security | 45 | €95,115 | €116,910 | +€21,795 | +22.9% |
| Taxes | 450/3 | €45,371 | €78,445 | +€33,074 | +72.9% |
| Remuneration and social security | 454/9 | €49,744 | €38,464 | -€11,279 | -22.7% |
| Other amounts payable | 47/48 | €524,088 | €220,490 | -€303,598 | -57.9% |
| Accrued charges and deferred income | 492/3 | €474 | €0 | -€474 | -100.0% |
| Remuneration, social security and pensions | 62 | €597,568 | €637,466 | +€39,898 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,409 | €126,894 | +€13,486 | +11.9% |
| Other operating charges | 640/8 | €7,592 | €7,310 | -€283 | -3.7% |
| Gross operating margin | 9900 | €1,502,497 | €1,693,626 | +€191,129 | +12.7% |
| Operating profit (loss) | 9901 | €783,928 | €921,956 | +€138,028 | +17.6% |
| Financial income | 75/76B | €12,235 | €7,782 | -€4,453 | -36.4% |
| Recurring financial income | 75 | €12,235 | €7,782 | -€4,453 | -36.4% |
| Financial charges | 65/66B | €10,067 | €10,273 | +€206 | +2.0% |
| Recurring financial charges | 65 | €10,067 | €10,273 | +€206 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €786,096 | €919,464 | +€133,369 | +17.0% |
| Income taxes | 67/77 | €135,866 | €174,618 | +€38,752 | +28.5% |
| Profit (loss) for the period | 9904 | €650,229 | €744,847 | +€94,617 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €650,229 | €744,847 | +€94,617 | +14.6% |
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 8 October 2026 via checked.be.