Botrytis: 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.
Botrytis
Largest movements
- Receivables after one year -€25,676
no longer reported in 2025 (was €25,676)
- Receivables within one year +€23,440
up €23,440 (+780.8%), from €3,002 to €26,442
- Tangible fixed assets -€3,036
down €3,036 (-49.4%), from €6,148 to €3,111
- Deferred charges and accrued income +€549
up €549 (+57.3%), from €958 to €1,507
- Profit (loss) carried forward -€12,269
down €12,269 (-596.9%), from -€2,056 to -€14,325
- Trade debts +€7,157
up €7,157 (+292.8%), from €2,444 to €9,601
- Debts after one year -€3,993
down €3,993 (-32.1%), from €12,459 to €8,465
- Tax, wage and social debts +€3,544
up €3,544 (+44.3%), from €8,000 to €11,544
- Other debts +€939
up €939 (+8.7%), from €10,742 to €11,681
- Gross operating margin -€11,547
down €11,547, from €6,184 to -€5,363
- Financial charges -€633
down €633 (-29.0%), from €2,181 to €1,548
- Other operating charges +€355
up €355 (+18.6%), from €1,910 to €2,265
- Taxes -€93
down €93 (-62.5%), from €150 to €56
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 | €36,847 | €31,959 | -€4,887 | -13.3% |
| Fixed assets | 21/28 | €6,148 | €3,111 | -€3,036 | -49.4% |
| Tangible fixed assets | 22/27 | €6,148 | €3,111 | -€3,036 | -49.4% |
| Furniture and vehicles | 24 | €6,148 | €3,111 | -€3,036 | -49.4% |
| Current assets | 29/58 | €30,699 | €28,848 | -€1,851 | -6.0% |
| Amounts receivable after more than one year | 29 | €25,676 | - | -€25,676 | |
| Other amounts receivable | 291 | €25,676 | - | -€25,676 | |
| Amounts receivable within one year | 40/41 | €3,002 | €26,442 | +€23,440 | +780.8% |
| Trade receivables | 40 | €3,002 | €26,442 | +€23,440 | +780.8% |
| Cash at bank and in hand | 54/58 | €1,062 | €899 | -€163 | -15.3% |
| Deferred charges and accrued income | 490/1 | €958 | €1,507 | +€549 | +57.3% |
| Total equity and liabilities | 10/49 | €36,847 | €31,959 | -€4,887 | -13.3% |
| Equity | 10/15 | -€1,056 | -€13,325 | -€12,269 | -1162.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,056 | -€14,325 | -€12,269 | -596.9% |
| Amounts payable | 17/49 | €37,902 | €45,284 | +€7,382 | +19.5% |
| Amounts payable after more than one year | 17 | €12,459 | €8,465 | -€3,993 | -32.1% |
| Financial debts | 170/4 | €12,459 | €8,465 | -€3,993 | -32.1% |
| Amounts payable within one year | 42/48 | €25,029 | €36,819 | +€11,790 | +47.1% |
| Current portion of amounts payable after more than one year | 42 | €3,843 | €3,993 | +€151 | +3.9% |
| Trade debts | 44 | €2,444 | €9,601 | +€7,157 | +292.8% |
| Suppliers | 440/4 | €2,444 | €9,601 | +€7,157 | +292.8% |
| Taxes, remuneration and social security | 45 | €8,000 | €11,544 | +€3,544 | +44.3% |
| Taxes | 450/3 | €8,000 | €11,544 | +€3,544 | +44.3% |
| Other amounts payable | 47/48 | €10,742 | €11,681 | +€939 | +8.7% |
| Accrued charges and deferred income | 492/3 | €414 | - | -€414 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,036 | €3,036 | = | 0.0% |
| Other operating charges | 640/8 | €1,910 | €2,265 | +€355 | +18.6% |
| Gross operating margin | 9900 | €6,184 | -€5,363 | -€11,547 | |
| Operating profit (loss) | 9901 | €1,237 | -€10,665 | -€11,903 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,181 | €1,548 | -€633 | -29.0% |
| Recurring financial charges | 65 | €2,181 | €1,548 | -€633 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | -€944 | -€12,213 | -€11,269 | -1194.2% |
| Income taxes | 67/77 | €150 | €56 | -€93 | -62.5% |
| Profit (loss) for the period | 9904 | -€1,093 | -€12,269 | -€11,176 | -1022.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,093 | -€12,269 | -€11,176 | -1022.3% |
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 9 October 2026 via checked.be.