BoTra: 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.
BoTra
Largest movements
- Receivables within one year -€67,210
down €67,210 (-96.5%), from €69,677 to €2,468
of which Trade receivables: -€62,625
- Cash +€22,500
up €22,500 (+2,106%), from €1,068 to €23,568
mainly Receivables within one year (+€67,210) and Other debts (+€12,522)
- Tangible fixed assets -€1,085
down €1,085 (-60.4%), from €1,795 to €710
- Profit (loss) carried forward -€46,007
down €46,007, from €38,132 to -€7,875
- Other debts +€12,522
up €12,522 (+6,551%), from €191 to €12,713
- Tax, wage and social debts -€11,765
down €11,765 (-38.1%), from €30,880 to €19,115
- Gross operating margin -€57,767
down €57,767, from €20,474 to -€37,294
- Taxes +€6,667
up €6,667, from -€2,706 to €3,961
- Other operating charges +€3,258
up €3,258 (+1,336%), from €244 to €3,502
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 | €72,541 | €27,026 | -€45,514 | -62.7% |
| Fixed assets | 21/28 | €1,795 | €710 | -€1,085 | -60.4% |
| Tangible fixed assets | 22/27 | €1,795 | €710 | -€1,085 | -60.4% |
| Furniture and vehicles | 24 | €1,795 | €710 | -€1,085 | -60.4% |
| Current assets | 29/58 | €70,746 | €26,316 | -€44,430 | -62.8% |
| Amounts receivable within one year | 40/41 | €69,677 | €2,468 | -€67,210 | -96.5% |
| Trade receivables | 40 | €64,823 | €2,198 | -€62,625 | -96.6% |
| Other amounts receivable | 41 | €4,855 | €270 | -€4,585 | -94.4% |
| Cash at bank and in hand | 54/58 | €1,068 | €23,568 | +€22,500 | +2,106% |
| Deferred charges and accrued income | 490/1 | - | €280 | +€280 | |
| Total equity and liabilities | 10/49 | €72,541 | €27,026 | -€45,514 | -62.7% |
| Equity | 10/15 | €40,632 | -€5,375 | -€46,007 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | - | €2,500 | +€2,500 | |
| Other | 1109/19 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | €38,132 | -€7,875 | -€46,007 | |
| Amounts payable | 17/49 | €31,909 | €32,401 | +€492 | +1.5% |
| Amounts payable within one year | 42/48 | €31,909 | €31,993 | +€85 | +0.3% |
| Trade debts | 44 | €838 | €166 | -€672 | -80.2% |
| Suppliers | 440/4 | €838 | €166 | -€672 | -80.2% |
| Taxes, remuneration and social security | 45 | €30,880 | €19,115 | -€11,765 | -38.1% |
| Taxes | 450/3 | €30,880 | €19,115 | -€11,765 | -38.1% |
| Other amounts payable | 47/48 | €191 | €12,713 | +€12,522 | +6,551% |
| Accrued charges and deferred income | 492/3 | - | €408 | +€408 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,247 | €1,085 | -€162 | -13.0% |
| Other operating charges | 640/8 | €244 | €3,502 | +€3,258 | +1,336% |
| Gross operating margin | 9900 | €20,474 | -€37,294 | -€57,767 | |
| Operating profit (loss) | 9901 | €18,983 | -€41,881 | -€60,863 | |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €171 | €188 | +€18 | +10.3% |
| Recurring financial charges | 65 | €171 | €188 | +€18 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €18,812 | -€42,046 | -€60,857 | |
| Income taxes | 67/77 | -€2,706 | €3,961 | +€6,667 | |
| Profit (loss) for the period | 9904 | €21,518 | -€46,007 | -€67,524 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,518 | -€46,007 | -€67,524 |
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 17 October 2026 via checked.be.