BOTIFOOD: 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.
BOTIFOOD
Largest movements
- Tangible fixed assets +€4,164
up €4,164 (+913%), from €456 to €4,620
of which Furniture and vehicles: +€2,345
- Receivables within one year -€1,572
down €1,572 (-85.3%), from €1,842 to €270
of which Trade receivables: -€1,572
- Stocks and contracts +€328
up €328 (+2.2%), from €14,881 to €15,209
- Other debts -€14,984
down €14,984 (-59.1%), from €25,352 to €10,368
- Profit (loss) carried forward +€13,999
up €13,999 (+60.2%), from -€23,246 to -€9,247
- Tax, wage and social debts +€8,186
up €8,186 (+191%), from €4,280 to €12,466
of which Taxes: +€4,984
- Trade debts -€4,323
down €4,323 (-73.4%), from €5,890 to €1,567
- Gross operating margin -€12,981
down €12,981 (-25.7%), from €50,575 to €37,594
- Taxes +€1,482
up €1,482 (+48.4%), from €3,064 to €4,546
- Staff costs -€1,174
down €1,174 (-7.9%), from €14,915 to €13,741
- Financial charges +€921
up €921 (+30.1%), from €3,062 to €3,983
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 | €18,476 | €21,354 | +€2,878 | +15.6% |
| Fixed assets | 21/28 | €456 | €4,620 | +€4,164 | +913% |
| Tangible fixed assets | 22/27 | €456 | €4,620 | +€4,164 | +913% |
| Plant, machinery and equipment | 23 | - | €1,819 | +€1,819 | |
| Furniture and vehicles | 24 | €456 | €2,801 | +€2,345 | +514% |
| Current assets | 29/58 | €18,020 | €16,734 | -€1,286 | -7.1% |
| Stocks and contracts in progress | 3 | €14,881 | €15,209 | +€328 | +2.2% |
| Stocks | 30/36 | €14,881 | €15,209 | +€328 | +2.2% |
| Amounts receivable within one year | 40/41 | €1,842 | €270 | -€1,572 | -85.3% |
| Trade receivables | 40 | €1,572 | - | -€1,572 | |
| Other amounts receivable | 41 | €270 | €270 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,297 | €1,255 | -€42 | -3.2% |
| Total equity and liabilities | 10/49 | €18,476 | €21,354 | +€2,878 | +15.6% |
| Equity | 10/15 | -€17,046 | -€3,047 | +€13,999 | +82.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,246 | -€9,247 | +€13,999 | +60.2% |
| Amounts payable | 17/49 | €35,522 | €24,401 | -€11,121 | -31.3% |
| Amounts payable within one year | 42/48 | €35,522 | €24,401 | -€11,121 | -31.3% |
| Trade debts | 44 | €5,890 | €1,567 | -€4,323 | -73.4% |
| Suppliers | 440/4 | €5,890 | €1,567 | -€4,323 | -73.4% |
| Taxes, remuneration and social security | 45 | €4,280 | €12,466 | +€8,186 | +191% |
| Taxes | 450/3 | €3,280 | €8,264 | +€4,984 | +152% |
| Remuneration and social security | 454/9 | €1,000 | €4,202 | +€3,202 | +320% |
| Other amounts payable | 47/48 | €25,352 | €10,368 | -€14,984 | -59.1% |
| Remuneration, social security and pensions | 62 | €14,915 | €13,741 | -€1,174 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €404 | €712 | +€308 | +76.2% |
| Other operating charges | 640/8 | €594 | €613 | +€19 | +3.2% |
| Non-recurring operating charges | 66A | €3,105 | - | -€3,105 | |
| Gross operating margin | 9900 | €50,575 | €37,594 | -€12,981 | -25.7% |
| Operating profit (loss) | 9901 | €31,557 | €22,528 | -€9,029 | -28.6% |
| Financial charges | 65/66B | €3,062 | €3,983 | +€921 | +30.1% |
| Recurring financial charges | 65 | €3,062 | €3,983 | +€921 | +30.1% |
| Profit (loss) for the period before taxes | 9903 | €28,495 | €18,545 | -€9,950 | -34.9% |
| Income taxes | 67/77 | €3,064 | €4,546 | +€1,482 | +48.4% |
| Profit (loss) for the period | 9904 | €25,431 | €13,999 | -€11,432 | -45.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,431 | €13,999 | -€11,432 | -45.0% |
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 30 October 2026 via checked.be.