BOTSMAN HOLDING: 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.
BOTSMAN HOLDING
Largest movements
- Tangible fixed assets -€300,829
down €300,829 (-35.2%), from €853,678 to €552,848
of which Land and buildings: -€300,829
- Receivables after one year +€54,819
up €54,819 (+75.9%), from €72,181 to €127,000
- Other debts -€315,430
down €315,430 (-53.2%), from €593,241 to €277,811
- Reserves +€151,631
up €151,631 (+124%), from €122,616 to €274,247
of which Distributable reserves: +€148,742
- Debts after one year -€70,126
down €70,126 (-98.8%), from €70,994 to €868
of which Financial debts: -€67,786
- Gross operating margin +€223,637
up €223,637 (+1,304%), from €17,147 to €240,784
- Taxes +€57,640
new in 2025: €57,640
- Depreciation -€12,777
down €12,777 (-64.4%), from €19,831 to €7,054
- Financial charges +€4,979
up €4,979 (+150%), from €3,319 to €8,298
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 | €1,363,329 | €1,107,257 | -€256,072 | -18.8% |
| Fixed assets | 21/28 | €919,327 | €618,497 | -€300,829 | -32.7% |
| Tangible fixed assets | 22/27 | €853,678 | €552,848 | -€300,829 | -35.2% |
| Land and buildings | 22 | €853,678 | €552,848 | -€300,829 | -35.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | €65,649 | €65,649 | = | 0.0% |
| Current assets | 29/58 | €444,003 | €488,760 | +€44,757 | +10.1% |
| Amounts receivable after more than one year | 29 | €72,181 | €127,000 | +€54,819 | +75.9% |
| Other amounts receivable | 291 | €72,181 | €127,000 | +€54,819 | +75.9% |
| Amounts receivable within one year | 40/41 | €365,945 | €361,676 | -€4,269 | -1.2% |
| Other amounts receivable | 41 | €365,945 | €361,676 | -€4,269 | -1.2% |
| Cash at bank and in hand | 54/58 | €77 | €84 | +€7 | +8.8% |
| Deferred charges and accrued income | 490/1 | €5,800 | €0 | -€5,800 | -100% |
| Total equity and liabilities | 10/49 | €1,363,329 | €1,107,257 | -€256,072 | -18.8% |
| Equity | 10/15 | €669,387 | €821,018 | +€151,631 | +22.7% |
| Contributions | 10/11 | €80,600 | €80,600 | = | 0.0% |
| Capital | 10 | €80,600 | €80,600 | = | 0.0% |
| Issued capital | 100 | €80,600 | €80,600 | = | 0.0% |
| Revaluation surpluses | 12 | €466,171 | €466,171 | = | 0.0% |
| Reserves | 13 | €122,616 | €274,247 | +€151,631 | +124% |
| Non-distributable reserves | 130/1 | €5,171 | €8,060 | +€2,889 | +55.9% |
| Legal reserve | 130 | €5,171 | €8,060 | +€2,889 | +55.9% |
| Distributable reserves | 133 | €117,445 | €266,187 | +€148,742 | +127% |
| Amounts payable | 17/49 | €693,943 | €286,239 | -€407,703 | -58.8% |
| Amounts payable after more than one year | 17 | €70,994 | €868 | -€70,126 | -98.8% |
| Financial debts | 170/4 | €67,786 | €0 | -€67,786 | -100% |
| Other amounts payable | 178/9 | €3,208 | €868 | -€2,340 | -73.0% |
| Amounts payable within one year | 42/48 | €618,686 | €285,371 | -€333,314 | -53.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €9,786 | €0 | -€9,786 | -100% |
| Credit institutions | 430/8 | €9,786 | €0 | -€9,786 | -100% |
| Trade debts | 44 | €14,825 | €4,533 | -€10,292 | -69.4% |
| Suppliers | 440/4 | €14,825 | €4,533 | -€10,292 | -69.4% |
| Taxes, remuneration and social security | 45 | €834 | €3,028 | +€2,194 | +263% |
| Taxes | 450/3 | - | €2,640 | +€2,640 | |
| Remuneration and social security | 454/9 | €834 | €388 | -€446 | -53.5% |
| Other amounts payable | 47/48 | €593,241 | €277,811 | -€315,430 | -53.2% |
| Accrued charges and deferred income | 492/3 | €4,263 | €0 | -€4,263 | -100% |
| Non-recurring operating income | 76A | - | €241,225 | +€241,225 | |
| Remuneration, social security and pensions | 62 | €6,577 | €7,376 | +€798 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,831 | €7,054 | -€12,777 | -64.4% |
| Other operating charges | 640/8 | €9,757 | €11,630 | +€1,872 | +19.2% |
| Gross operating margin | 9900 | €17,147 | €240,784 | +€223,637 | +1,304% |
| Operating profit (loss) | 9901 | -€19,020 | €214,724 | +€233,744 | |
| Financial income | 75/76B | €4,952 | €2,846 | -€2,106 | -42.5% |
| Recurring financial income | 75 | €4,952 | €2,846 | -€2,106 | -42.5% |
| Financial charges | 65/66B | €3,319 | €8,298 | +€4,979 | +150% |
| Recurring financial charges | 65 | €3,319 | €8,298 | +€4,979 | +150% |
| Profit (loss) for the period before taxes | 9903 | -€17,387 | €209,271 | +€226,658 | |
| Income taxes | 67/77 | - | €57,640 | +€57,640 | |
| Profit (loss) for the period | 9904 | -€17,387 | €151,631 | +€169,018 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,387 | €151,631 | +€169,018 |
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 28 October 2026 via checked.be.