BOTIMMO: 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.
BOTIMMO
Largest movements
- Tangible fixed assets -€40,243
down €40,243 (-4.5%), from €886,820 to €846,577
- Cash -€12,440
down €12,440 (-6.0%), from €207,824 to €195,384
mainly Other debts (-€40,000) and Net result for the year (-€8,712)
- Other debts -€40,000
down €40,000 (-17.8%), from €225,000 to €185,000
- Gross operating margin +€3,141
up €3,141 (+6.7%), from €47,201 to €50,342
- Financial charges -€1,855
down €1,855 (-11.0%), from €16,872 to €15,017
- Financial income +€963
up €963 (+9630700.0%), from €0 to €963
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 | €1,097,866 | €1,045,497 | -€52,370 | -4.8% |
| Fixed assets | 21/28 | €886,820 | €846,577 | -€40,243 | -4.5% |
| Tangible fixed assets | 22/27 | €886,820 | €846,577 | -€40,243 | -4.5% |
| Land and buildings | 22 | €886,820 | €846,577 | -€40,243 | -4.5% |
| Current assets | 29/58 | €211,046 | €198,920 | -€12,127 | -5.7% |
| Amounts receivable within one year | 40/41 | €1,310 | €1,599 | +€289 | +22.1% |
| Other amounts receivable | 41 | €1,310 | €1,599 | +€289 | +22.1% |
| Cash at bank and in hand | 54/58 | €207,824 | €195,384 | -€12,440 | -6.0% |
| Deferred charges and accrued income | 490/1 | €1,913 | €1,938 | +€25 | +1.3% |
| Total equity and liabilities | 10/49 | €1,097,866 | €1,045,497 | -€52,370 | -4.8% |
| Equity | 10/15 | €851,893 | €843,182 | -€8,712 | -1.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €911,483 | €911,483 | = | 0.0% |
| Distributable reserves | 133 | €911,483 | €911,483 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,589 | -€88,301 | -€8,712 | -10.9% |
| Amounts payable | 17/49 | €245,973 | €202,315 | -€43,658 | -17.7% |
| Amounts payable within one year | 42/48 | €227,189 | €185,310 | -€41,879 | -18.4% |
| Trade debts | 44 | €2,189 | €310 | -€1,879 | -85.8% |
| Suppliers | 440/4 | €2,189 | €310 | -€1,879 | -85.8% |
| Other amounts payable | 47/48 | €225,000 | €185,000 | -€40,000 | -17.8% |
| Accrued charges and deferred income | 492/3 | €18,784 | €17,005 | -€1,779 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,243 | €40,243 | = | 0.0% |
| Other operating charges | 640/8 | €4,810 | €4,757 | -€53 | -1.1% |
| Gross operating margin | 9900 | €47,201 | €50,342 | +€3,141 | +6.7% |
| Operating profit (loss) | 9901 | €2,148 | €5,342 | +€3,194 | +148.7% |
| Financial income | 75/76B | €0 | €963 | +€963 | +9630700.0% |
| Recurring financial income | 75 | €0 | €963 | +€963 | +9630700.0% |
| Financial charges | 65/66B | €16,872 | €15,017 | -€1,855 | -11.0% |
| Recurring financial charges | 65 | €16,872 | €15,017 | -€1,855 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,724 | -€8,712 | +€6,012 | +40.8% |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | -€14,724 | -€8,712 | +€6,012 | +40.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,724 | -€8,712 | +€6,012 | +40.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.