BOTHUYNE & CO: what changed
Two financial 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.
BOTHUYNE & CO
Largest movements
- Receivables within one year +€133,389
up €133,389 (+74.6%), from €178,838 to €312,227
of which Trade receivables: +€96,861
- Cash -€95,776
down €95,776 (-23.2%), from €413,394 to €317,618
mainly Receivables within one year (-€133,389) and Trade debts (-€3,673)
- Profit (loss) carried forward +€37,046
up €37,046 (+8.4%), from €442,465 to €479,511
- Gross operating margin -€65,525
down €65,525 (-33.0%), from €198,320 to €132,795
- Taxes -€11,290
down €11,290 (-19.5%), from €57,780 to €46,490
- Staff costs -€8,365
down €8,365 (-16.0%), from €52,202 to €43,837
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.
Derived cash bridge
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 | €592,608 | €629,918 | +€37,310 | +6.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €376 | €72 | -€303 | -80.8% |
| Tangible fixed assets | 22/27 | €376 | €72 | -€303 | -80.8% |
| Furniture and vehicles | 24 | €376 | €72 | -€303 | -80.8% |
| Current assets | 29/58 | €592,232 | €629,846 | +€37,613 | +6.4% |
| Amounts receivable within one year | 40/41 | €178,838 | €312,227 | +€133,389 | +74.6% |
| Trade receivables | 40 | €126,515 | €223,376 | +€96,861 | +76.6% |
| Other amounts receivable | 41 | €52,323 | €88,852 | +€36,528 | +69.8% |
| Cash at bank and in hand | 54/58 | €413,394 | €317,618 | -€95,776 | -23.2% |
| Total equity and liabilities | 10/49 | €592,608 | €629,918 | +€37,310 | +6.3% |
| Equity | 10/15 | €540,517 | €577,563 | +€37,046 | +6.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €78,052 | €78,052 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | €76,052 | €78,052 | +€2,000 | +2.6% |
| Profit (loss) carried forward | 14 | €442,465 | €479,511 | +€37,046 | +8.4% |
| Amounts payable | 17/49 | €52,091 | €52,355 | +€264 | +0.5% |
| Amounts payable within one year | 42/48 | €52,091 | €52,355 | +€264 | +0.5% |
| Trade debts | 44 | €51,023 | €47,350 | -€3,673 | -7.2% |
| Suppliers | 440/4 | €51,023 | €47,350 | -€3,673 | -7.2% |
| Taxes, remuneration and social security | 45 | €1,068 | €5,004 | +€3,936 | +369% |
| Taxes | 450/3 | €135 | €501 | +€366 | +272% |
| Remuneration and social security | 454/9 | €933 | €4,503 | +€3,570 | +383% |
| Remuneration, social security and pensions | 62 | €52,202 | €43,837 | -€8,365 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €303 | €303 | = | 0.0% |
| Other operating charges | 640/8 | €516 | €528 | +€12 | +2.3% |
| Gross operating margin | 9900 | €198,320 | €132,795 | -€65,525 | -33.0% |
| Operating profit (loss) | 9901 | €145,299 | €88,127 | -€57,172 | -39.3% |
| Financial charges | 65/66B | €6,040 | €4,591 | -€1,449 | -24.0% |
| Recurring financial charges | 65 | €6,040 | €4,591 | -€1,449 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €139,259 | €83,536 | -€55,723 | -40.0% |
| Income taxes | 67/77 | €57,780 | €46,490 | -€11,290 | -19.5% |
| Profit (loss) for the period | 9904 | €81,479 | €37,046 | -€44,433 | -54.5% |
| Profit (loss) for the period to be appropriated | 9905 | €81,479 | €37,046 | -€44,433 | -54.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.