Botje: 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.
Botje
Largest movements
- Receivables within one year +€23,718
up €23,718 (+138%), from €17,245 to €40,963
of which Other amounts receivable: +€20,320
- Tangible fixed assets -€4,259
down €4,259 (-49.4%), from €8,625 to €4,367
of which Furniture and vehicles: -€2,872
- Deferred charges and accrued income -€1,701
down €1,701 (-34.7%), from €4,900 to €3,199
- Other debts +€14,000
new in 2025: €14,000
- Short-term financial debts +€7,037
new in 2025: €7,037
- Tax, wage and social debts +€4,772
up €4,772 (+37.8%), from €12,639 to €17,411
- Accrued charges and deferred income -€4,684
down €4,684 (-53.0%), from €8,831 to €4,147
- Reserves -€3,672
down €3,672 (-70.5%), from €5,212 to €1,540
- Gross operating margin +€17,440
up €17,440 (+239%), from €7,306 to €24,746
- Taxes +€1,798
up €1,798 (+64.0%), from €2,811 to €4,609
- Financial charges +€664
up €664 (+770%), from €86 to €750
- Depreciation -€252
down €252 (-5.6%), from €4,511 to €4,259
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 | €31,179 | €48,529 | +€17,350 | +55.6% |
| Fixed assets | 21/28 | €8,625 | €4,367 | -€4,259 | -49.4% |
| Tangible fixed assets | 22/27 | €8,625 | €4,367 | -€4,259 | -49.4% |
| Plant, machinery and equipment | 23 | €1,881 | €494 | -€1,387 | -73.7% |
| Furniture and vehicles | 24 | €6,744 | €3,873 | -€2,872 | -42.6% |
| Current assets | 29/58 | €22,554 | €44,162 | +€21,609 | +95.8% |
| Amounts receivable within one year | 40/41 | €17,245 | €40,963 | +€23,718 | +138% |
| Trade receivables | 40 | €16,521 | €19,919 | +€3,398 | +20.6% |
| Other amounts receivable | 41 | €724 | €21,044 | +€20,320 | +2,806% |
| Cash at bank and in hand | 54/58 | €409 | - | -€409 | |
| Deferred charges and accrued income | 490/1 | €4,900 | €3,199 | -€1,701 | -34.7% |
| Total equity and liabilities | 10/49 | €31,179 | €48,529 | +€17,350 | +55.6% |
| Equity | 10/15 | €7,424 | €4,540 | -€2,885 | -38.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €5,212 | €1,540 | -€3,672 | -70.5% |
| Distributable reserves | 133 | €5,212 | €1,540 | -€3,672 | -70.5% |
| Profit (loss) carried forward | 14 | -€788 | - | +€788 | |
| Amounts payable | 17/49 | €23,755 | €43,989 | +€20,235 | +85.2% |
| Amounts payable within one year | 42/48 | €14,924 | €39,842 | +€24,918 | +167% |
| Financial debts | 43 | - | €7,037 | +€7,037 | |
| Other loans | 439 | - | €7,037 | +€7,037 | |
| Trade debts | 44 | €2,285 | €1,394 | -€891 | -39.0% |
| Suppliers | 440/4 | €2,285 | €1,394 | -€891 | -39.0% |
| Taxes, remuneration and social security | 45 | €12,639 | €17,411 | +€4,772 | +37.8% |
| Taxes | 450/3 | €12,639 | €17,411 | +€4,772 | +37.8% |
| Other amounts payable | 47/48 | - | €14,000 | +€14,000 | |
| Accrued charges and deferred income | 492/3 | €8,831 | €4,147 | -€4,684 | -53.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,511 | €4,259 | -€252 | -5.6% |
| Other operating charges | 640/8 | €1,306 | €1,532 | +€226 | +17.3% |
| Non-recurring operating charges | 66A | - | €3,143 | +€3,143 | |
| Gross operating margin | 9900 | €7,306 | €24,746 | +€17,440 | +239% |
| Operating profit (loss) | 9901 | €1,490 | €15,812 | +€14,323 | +962% |
| Financial income | 75/76B | €620 | €663 | +€43 | +6.9% |
| Recurring financial income | 75 | €620 | €663 | +€43 | +6.9% |
| Financial charges | 65/66B | €86 | €750 | +€664 | +770% |
| Recurring financial charges | 65 | €86 | €750 | +€664 | +770% |
| Profit (loss) for the period before taxes | 9903 | €2,023 | €15,725 | +€13,701 | +677% |
| Income taxes | 67/77 | €2,811 | €4,609 | +€1,798 | +64.0% |
| Profit (loss) for the period | 9904 | -€788 | €11,115 | +€11,903 | |
| Profit (loss) for the period to be appropriated | 9905 | -€788 | €11,115 | +€11,903 |
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 24 October 2026 via checked.be.