BOTLAW: 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.
BOTLAW
Largest movements
- Cash -€28,163
down €28,163 (-40.3%), from €69,833 to €41,670
mainly Contributions, distributions and other (-€58,824) and Trade debts (-€1,645)
- Receivables within one year -€9,834
down €9,834 (-32.6%), from €30,206 to €20,372
of which Trade receivables: -€10,611
- Tangible fixed assets -€4,696
down €4,696 (-16.2%), from €28,972 to €24,276
of which Furniture and vehicles: -€2,830
- Profit (loss) carried forward -€48,994
down €48,994 (-39.6%), from €123,660 to €74,666
- Tax, wage and social debts +€8,070
up €8,070 (+699.9%), from €1,153 to €9,223
- Trade debts -€1,645
down €1,645 (-48.7%), from €3,376 to €1,730
- Other operating charges -€2,237
down €2,237 (-48.6%), from €4,604 to €2,367
- Taxes +€1,872
up €1,872 (+61.2%), from €3,056 to €4,928
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 | €130,389 | €87,819 | -€42,570 | -32.6% |
| Fixed assets | 21/28 | €28,972 | €24,276 | -€4,696 | -16.2% |
| Tangible fixed assets | 22/27 | €28,972 | €24,276 | -€4,696 | -16.2% |
| Furniture and vehicles | 24 | €12,254 | €9,424 | -€2,830 | -23.1% |
| Other tangible fixed assets | 26 | €16,718 | €14,852 | -€1,866 | -11.2% |
| Current assets | 29/58 | €101,416 | €63,543 | -€37,873 | -37.3% |
| Amounts receivable within one year | 40/41 | €30,206 | €20,372 | -€9,834 | -32.6% |
| Trade receivables | 40 | €24,479 | €13,868 | -€10,611 | -43.3% |
| Other amounts receivable | 41 | €5,727 | €6,505 | +€777 | +13.6% |
| Cash at bank and in hand | 54/58 | €69,833 | €41,670 | -€28,163 | -40.3% |
| Deferred charges and accrued income | 490/1 | €1,377 | €1,500 | +€123 | +8.9% |
| Total equity and liabilities | 10/49 | €130,389 | €87,819 | -€42,570 | -32.6% |
| Equity | 10/15 | €125,860 | €76,866 | -€48,994 | -38.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,660 | €74,666 | -€48,994 | -39.6% |
| Amounts payable | 17/49 | €4,529 | €10,953 | +€6,424 | +141.9% |
| Amounts payable within one year | 42/48 | €4,529 | €10,953 | +€6,424 | +141.9% |
| Trade debts | 44 | €3,376 | €1,730 | -€1,645 | -48.7% |
| Suppliers | 440/4 | €3,376 | €1,730 | -€1,645 | -48.7% |
| Taxes, remuneration and social security | 45 | €1,153 | €9,223 | +€8,070 | +699.9% |
| Taxes | 450/3 | €1,153 | €9,223 | +€8,070 | +699.9% |
| Turnover | 70 | €113,138 | €113,001 | -€137 | -0.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €93,361 | €92,959 | -€402 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,816 | €4,696 | -€119 | -2.5% |
| Other operating charges | 640/8 | €4,604 | €2,367 | -€2,237 | -48.6% |
| Gross operating margin | 9900 | €21,903 | €22,011 | +€108 | +0.5% |
| Operating profit (loss) | 9901 | €12,484 | €14,948 | +€2,464 | +19.7% |
| Financial charges | 65/66B | €213 | €191 | -€22 | -10.5% |
| Recurring financial charges | 65 | €213 | €191 | -€22 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €12,271 | €14,758 | +€2,487 | +20.3% |
| Income taxes | 67/77 | €3,056 | €4,928 | +€1,872 | +61.2% |
| Profit (loss) for the period | 9904 | €9,215 | €9,829 | +€615 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,215 | €9,829 | +€615 | +6.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.