BOTIZ CONSTRUCT: 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.
BOTIZ CONSTRUCT
Largest movements
- Stocks and contracts -€55,000
no longer reported in 2024 (was €55,000)
- Receivables within one year +€48,327
up €48,327 (+632.6%), from €7,639 to €55,965
of which Trade receivables: +€43,067
- Tangible fixed assets -€17,393
down €17,393 (-35.7%), from €48,685 to €31,293
of which Furniture and vehicles: -€14,280
- Cash +€2,666
up €2,666 (+445.7%), from €598 to €3,265
mainly Stocks and contracts (+€55,000) and Depreciation (+€17,393)
- Debts after one year -€13,499
down €13,499 (-44.1%), from €30,615 to €17,115
- Trade debts -€9,835
down €9,835 (-83.4%), from €11,798 to €1,963
- Other debts -€8,212
down €8,212 (-53.2%), from €15,422 to €7,211
- Profit (loss) carried forward +€7,744
up €7,744 (+21.8%), from €35,497 to €43,242
- Tax, wage and social debts +€1,936
up €1,936 (+75.9%), from €2,551 to €4,487
- Turnover -€279,983
no longer reported in 2024 (was €279,983)
- Purchases and services -€238,512
no longer reported in 2024 (was €238,512)
- Staff costs -€16,112
no longer reported in 2024 (was €16,112)
- Gross operating margin -€12,263
down €12,263 (-29.6%), from €41,472 to €29,208
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,984 | €90,585 | -€21,400 | -19.1% |
| Fixed assets | 21/28 | €48,685 | €31,293 | -€17,393 | -35.7% |
| Tangible fixed assets | 22/27 | €48,685 | €31,293 | -€17,393 | -35.7% |
| Plant, machinery and equipment | 23 | €4,828 | €1,715 | -€3,113 | -64.5% |
| Furniture and vehicles | 24 | €43,857 | €29,577 | -€14,280 | -32.6% |
| Current assets | 29/58 | €63,299 | €59,292 | -€4,007 | -6.3% |
| Stocks and contracts in progress | 3 | €55,000 | - | -€55,000 | |
| Contracts in progress | 37 | €55,000 | - | -€55,000 | |
| Amounts receivable within one year | 40/41 | €7,639 | €55,965 | +€48,327 | +632.6% |
| Trade receivables | 40 | €5,000 | €48,067 | +€43,067 | +861.3% |
| Other amounts receivable | 41 | €2,639 | €7,898 | +€5,260 | +199.3% |
| Cash at bank and in hand | 54/58 | €598 | €3,265 | +€2,666 | +445.7% |
| Deferred charges and accrued income | 490/1 | €62 | €62 | = | 0.0% |
| Total equity and liabilities | 10/49 | €111,984 | €90,585 | -€21,400 | -19.1% |
| Equity | 10/15 | €38,497 | €46,242 | +€7,744 | +20.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | - | -€3,000 | |
| Issued capital | 100 | €3,000 | - | -€3,000 | |
| Outside capital | 11 | - | €3,000 | +€3,000 | |
| Other | 1109/19 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | €35,497 | €43,242 | +€7,744 | +21.8% |
| Amounts payable | 17/49 | €73,487 | €44,343 | -€29,144 | -39.7% |
| Amounts payable after more than one year | 17 | €30,615 | €17,115 | -€13,499 | -44.1% |
| Financial debts | 170/4 | €30,615 | €17,115 | -€13,499 | -44.1% |
| Amounts payable within one year | 42/48 | €42,872 | €27,228 | -€15,645 | -36.5% |
| Current portion of amounts payable after more than one year | 42 | €13,100 | €13,566 | +€466 | +3.6% |
| Trade debts | 44 | €11,798 | €1,963 | -€9,835 | -83.4% |
| Suppliers | 440/4 | €11,798 | €1,963 | -€9,835 | -83.4% |
| Taxes, remuneration and social security | 45 | €2,551 | €4,487 | +€1,936 | +75.9% |
| Taxes | 450/3 | €2,551 | €4,487 | +€1,936 | +75.9% |
| Other amounts payable | 47/48 | €15,422 | €7,211 | -€8,212 | -53.2% |
| Turnover | 70 | €279,983 | - | -€279,983 | |
| Goods, raw materials, services and sundry goods | 60/61 | €238,512 | - | -€238,512 | |
| Remuneration, social security and pensions | 62 | €16,112 | - | -€16,112 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,769 | €17,393 | +€624 | +3.7% |
| Other operating charges | 640/8 | €481 | €482 | +€1 | +0.2% |
| Gross operating margin | 9900 | €41,472 | €29,208 | -€12,263 | -29.6% |
| Operating profit (loss) | 9901 | €8,109 | €11,334 | +€3,224 | +39.8% |
| Financial income | 75/76B | €133 | €0 | -€133 | -99.9% |
| Recurring financial income | 75 | €133 | €0 | -€133 | -99.9% |
| Financial charges | 65/66B | €2,557 | €1,653 | -€904 | -35.3% |
| Recurring financial charges | 65 | €2,557 | €1,653 | -€904 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €5,685 | €9,681 | +€3,995 | +70.3% |
| Income taxes | 67/77 | €1,137 | €1,936 | +€799 | +70.3% |
| Profit (loss) for the period | 9904 | €4,548 | €7,744 | +€3,196 | +70.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,548 | €7,744 | +€3,196 | +70.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.