BOTICA: 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.
BOTICA
Largest movements
- Financial fixed assets +€20
new in 2025: €20
- Cash -€20
no longer reported in 2025 (was €20)
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20 | €20 | = | 0.0% |
| Fixed assets | 21/28 | - | €20 | +€20 | |
| Financial fixed assets | 28 | - | €20 | +€20 | |
| Current assets | 29/58 | €20 | - | -€20 | |
| Cash at bank and in hand | 54/58 | €20 | - | -€20 | |
| Total equity and liabilities | 10/49 | €20 | €20 | = | 0.0% |
| Equity | 10/15 | -€85,886 | -€85,886 | = | 0.0% |
| Contributions | 10/11 | €21,071 | €21,071 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,957 | -€106,957 | = | 0.0% |
| Amounts payable | 17/49 | €85,906 | €85,906 | = | 0.0% |
| Amounts payable within one year | 42/48 | €85,906 | €85,906 | = | 0.0% |
| Trade debts | 44 | €2,191 | €2,191 | = | 0.0% |
| Suppliers | 440/4 | €2,191 | €2,191 | = | 0.0% |
| Other amounts payable | 47/48 | €83,715 | €83,715 | = | 0.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.