BOTANIX: 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.
BOTANIX
Largest movements
- Receivables within one year -€10,336
down €10,336 (-50.9%), from €20,319 to €9,984
of which Trade receivables: -€11,558
- Cash -€8,327
down €8,327 (-53.2%), from €15,660 to €7,334
mainly Investment in fixed assets (net) (-€19,707) and Debts after one year (-€17,002)
- Stocks and contracts -€7,278
down €7,278 (-48.1%), from €15,121 to €7,843
- Deferred charges and accrued income -€2,570
down €2,570 (-35.1%), from €7,319 to €4,749
- Intangible fixed assets -€1,125
no longer reported in 2025 (was €1,125)
- Debts after one year -€17,002
down €17,002 (-66.9%), from €25,428 to €8,426
- Trade debts -€11,496
down €11,496 (-48.1%), from €23,897 to €12,400
- Current portion of long-term debt +€8,677
up €8,677 (+45.8%), from €18,963 to €27,640
- Profit (loss) carried forward -€6,013
down €6,013 (-16.8%), from -€35,827 to -€41,840
- Tax, wage and social debts -€5,402
down €5,402 (-32.4%), from €16,660 to €11,258
of which Taxes: -€9,287
- Gross operating margin +€5,240
up €5,240 (+8.6%), from €60,934 to €66,174
- Staff costs -€4,882
down €4,882 (-10.1%), from €48,570 to €43,688
- Depreciation -€2,854
down €2,854 (-12.3%), from €23,270 to €20,416
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 | €91,675 | €62,457 | -€29,218 | -31.9% |
| Fixed assets | 21/28 | €33,256 | €32,547 | -€709 | -2.1% |
| Intangible fixed assets | 21 | €1,125 | - | -€1,125 | |
| Tangible fixed assets | 22/27 | €27,981 | €27,547 | -€434 | -1.5% |
| Plant, machinery and equipment | 23 | €10,128 | €19,514 | +€9,386 | +92.7% |
| Furniture and vehicles | 24 | €3,814 | €3,191 | -€623 | -16.3% |
| Other tangible fixed assets | 26 | €14,039 | €4,842 | -€9,197 | -65.5% |
| Financial fixed assets | 28 | €4,150 | €5,000 | +€850 | +20.5% |
| Current assets | 29/58 | €58,419 | €29,909 | -€28,510 | -48.8% |
| Stocks and contracts in progress | 3 | €15,121 | €7,843 | -€7,278 | -48.1% |
| Stocks | 30/36 | €15,121 | €7,843 | -€7,278 | -48.1% |
| Amounts receivable within one year | 40/41 | €20,319 | €9,984 | -€10,336 | -50.9% |
| Trade receivables | 40 | €17,514 | €5,956 | -€11,558 | -66.0% |
| Other amounts receivable | 41 | €2,805 | €4,028 | +€1,223 | +43.6% |
| Cash at bank and in hand | 54/58 | €15,660 | €7,334 | -€8,327 | -53.2% |
| Deferred charges and accrued income | 490/1 | €7,319 | €4,749 | -€2,570 | -35.1% |
| Total equity and liabilities | 10/49 | €91,675 | €62,457 | -€29,218 | -31.9% |
| Equity | 10/15 | €6,317 | €304 | -€6,013 | -95.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,544 | €23,544 | = | 0.0% |
| Distributable reserves | 133 | €23,544 | €23,544 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,827 | -€41,840 | -€6,013 | -16.8% |
| Amounts payable | 17/49 | €85,358 | €62,153 | -€23,205 | -27.2% |
| Amounts payable after more than one year | 17 | €25,428 | €8,426 | -€17,002 | -66.9% |
| Financial debts | 170/4 | €25,428 | €8,426 | -€17,002 | -66.9% |
| Amounts payable within one year | 42/48 | €59,930 | €53,726 | -€6,203 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €18,963 | €27,640 | +€8,677 | +45.8% |
| Trade debts | 44 | €23,897 | €12,400 | -€11,496 | -48.1% |
| Suppliers | 440/4 | €23,897 | €12,400 | -€11,496 | -48.1% |
| Advances received on contracts in progress | 46 | - | €1,090 | +€1,090 | |
| Taxes, remuneration and social security | 45 | €16,660 | €11,258 | -€5,402 | -32.4% |
| Taxes | 450/3 | €14,698 | €5,411 | -€9,287 | -63.2% |
| Remuneration and social security | 454/9 | €1,962 | €5,847 | +€3,885 | +198.0% |
| Other amounts payable | 47/48 | €410 | €1,338 | +€928 | +226.0% |
| Remuneration, social security and pensions | 62 | €48,570 | €43,688 | -€4,882 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,270 | €20,416 | -€2,854 | -12.3% |
| Other operating charges | 640/8 | €2,284 | €2,115 | -€169 | -7.4% |
| Gross operating margin | 9900 | €60,934 | €66,174 | +€5,240 | +8.6% |
| Operating profit (loss) | 9901 | -€13,190 | -€46 | +€13,145 | +99.7% |
| Financial income | 75/76B | €180 | €373 | +€193 | +107.4% |
| Recurring financial income | 75 | €180 | €373 | +€193 | +107.4% |
| Financial charges | 65/66B | €6,473 | €6,341 | -€133 | -2.0% |
| Recurring financial charges | 65 | €6,473 | €6,341 | -€133 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,483 | -€6,013 | +€13,470 | +69.1% |
| Income taxes | 67/77 | €189 | - | -€189 | |
| Profit (loss) for the period | 9904 | -€19,673 | -€6,013 | +€13,660 | +69.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,673 | -€6,013 | +€13,660 | +69.4% |
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 29 September 2026 via checked.be.