BOTKAMP: 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.
BOTKAMP
Largest movements
- Receivables within one year -€862,007
down €862,007 (-51.4%), from €1.7m to €815,247
of which Other amounts receivable: -€1.0m
- Tangible fixed assets +€737,142
up €737,142 (+253.1%), from €291,300 to €1.0m
of which Other tangible fixed assets: +€723,227
- Tax, wage and social debts -€489,592
down €489,592 (-50.0%), from €978,924 to €489,332
of which Taxes: -€254,485
- Trade debts +€343,050
up €343,050 (+75.7%), from €453,014 to €796,063
- Other debts +€252,801
up €252,801 (+153.6%), from €164,554 to €417,355
- Profit (loss) carried forward -€163,558
down €163,558, from €14,111 to -€149,446
- Debts after one year -€81,478
down €81,478 (-37.2%), from €219,093 to €137,616
- Gross operating margin -€642,288
down €642,288 (-35.3%), from €1.8m to €1.2m
- Financial charges +€80,499
up €80,499 (+480.9%), from €16,738 to €97,238
- Other operating charges +€80,429
up €80,429 (+259.6%), from €30,977 to €111,406
- Staff costs -€72,690
down €72,690 (-6.2%), from €1.2m to €1.1m
- Taxes -€21,185
no longer reported in 2024 (was €21,185)
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 | €1,993,711 | €1,881,196 | -€112,515 | -5.6% |
| Fixed assets | 21/28 | €292,300 | €1,029,442 | +€737,142 | +252.2% |
| Tangible fixed assets | 22/27 | €291,300 | €1,028,442 | +€737,142 | +253.1% |
| Plant, machinery and equipment | 23 | €81,748 | €67,223 | -€14,524 | -17.8% |
| Furniture and vehicles | 24 | €20,833 | €33,389 | +€12,556 | +60.3% |
| Leasing and similar rights | 25 | - | €15,883 | +€15,883 | |
| Other tangible fixed assets | 26 | €188,719 | €911,946 | +€723,227 | +383.2% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €1,701,412 | €851,754 | -€849,657 | -49.9% |
| Amounts receivable within one year | 40/41 | €1,677,254 | €815,247 | -€862,007 | -51.4% |
| Trade receivables | 40 | €401,099 | €561,128 | +€160,030 | +39.9% |
| Other amounts receivable | 41 | €1,276,156 | €254,119 | -€1.0m | -80.1% |
| Cash at bank and in hand | 54/58 | €23,867 | €35,742 | +€11,875 | +49.8% |
| Deferred charges and accrued income | 490/1 | €290 | €765 | +€475 | +163.8% |
| Total equity and liabilities | 10/49 | €1,993,711 | €1,881,196 | -€112,515 | -5.6% |
| Equity | 10/15 | €39,111 | -€124,446 | -€163,558 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,111 | -€149,446 | -€163,558 | |
| Amounts payable | 17/49 | €1,954,600 | €2,005,643 | +€51,043 | +2.6% |
| Amounts payable after more than one year | 17 | €219,093 | €137,616 | -€81,478 | -37.2% |
| Financial debts | 170/4 | €219,093 | €137,616 | -€81,478 | -37.2% |
| Amounts payable within one year | 42/48 | €1,735,506 | €1,868,027 | +€132,520 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €139,015 | €165,276 | +€26,261 | +18.9% |
| Trade debts | 44 | €453,014 | €796,063 | +€343,050 | +75.7% |
| Suppliers | 440/4 | €453,014 | €796,063 | +€343,050 | +75.7% |
| Taxes, remuneration and social security | 45 | €978,924 | €489,332 | -€489,592 | -50.0% |
| Taxes | 450/3 | €597,448 | €342,963 | -€254,485 | -42.6% |
| Remuneration and social security | 454/9 | €381,476 | €146,369 | -€235,107 | -61.6% |
| Other amounts payable | 47/48 | €164,554 | €417,355 | +€252,801 | +153.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,169,429 | €1,096,739 | -€72,690 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,257 | €43,940 | +€9,683 | +28.3% |
| Other operating charges | 640/8 | €30,977 | €111,406 | +€80,429 | +259.6% |
| Gross operating margin | 9900 | €1,816,962 | €1,174,674 | -€642,288 | -35.3% |
| Operating profit (loss) | 9901 | €582,299 | -€77,411 | -€659,710 | |
| Financial income | 75/76B | €0 | €11,091 | +€11,091 | +18484250.0% |
| Recurring financial income | 75 | €0 | €11,091 | +€11,091 | +18484250.0% |
| Financial charges | 65/66B | €16,738 | €97,238 | +€80,499 | +480.9% |
| Recurring financial charges | 65 | €16,738 | €97,238 | +€80,499 | +480.9% |
| Profit (loss) for the period before taxes | 9903 | €565,561 | -€163,558 | -€729,119 | |
| Income taxes | 67/77 | €21,185 | - | -€21,185 | |
| Profit (loss) for the period | 9904 | €544,376 | -€163,558 | -€707,933 | |
| Profit (loss) for the period to be appropriated | 9905 | €544,376 | -€163,558 | -€707,933 |
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 6 October 2026 via checked.be.