BOTT: 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.
BOTT
Largest movements
- Deferred charges and accrued income -€63,093
down €63,093 (-98.0%), from €64,409 to €1,316
- Tangible fixed assets -€20,836
down €20,836 (-3.6%), from €575,528 to €554,692
of which Land and buildings: -€22,125
- Debts after one year -€99,339
down €99,339 (-17.7%), from €559,725 to €460,385
of which Other amounts payable: -€66,449
- Reserves +€16,308
up €16,308 (+5.0%), from €324,652 to €340,960
of which Distributable reserves: +€16,308
- Financial income -€36,124
down €36,124 (-54.2%), from €66,708 to €30,584
- Gross operating margin +€22,742
up €22,742 (+55.5%), from €40,982 to €63,724
- Other operating charges -€8,808
down €8,808 (-82.0%), from €10,737 to €1,929
- Write-downs +€8,388
up €8,388, from -€8,388 to €0
- Depreciation +€6,027
up €6,027 (+35.6%), from €16,914 to €22,941
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 | €969,176 | €890,908 | -€78,268 | -8.1% |
| Fixed assets | 21/28 | €868,999 | €848,163 | -€20,836 | -2.4% |
| Tangible fixed assets | 22/27 | €575,528 | €554,692 | -€20,836 | -3.6% |
| Land and buildings | 22 | €573,815 | €551,690 | -€22,125 | -3.9% |
| Plant, machinery and equipment | 23 | €988 | €359 | -€629 | -63.7% |
| Furniture and vehicles | 24 | €724 | €2,642 | +€1,918 | +265% |
| Financial fixed assets | 28 | €293,471 | €293,471 | = | 0.0% |
| Current assets | 29/58 | €100,177 | €42,745 | -€57,432 | -57.3% |
| Amounts receivable within one year | 40/41 | €20,891 | €21,166 | +€275 | +1.3% |
| Trade receivables | 40 | €20,852 | €20,696 | -€156 | -0.7% |
| Other amounts receivable | 41 | €39 | €470 | +€431 | +1,104% |
| Cash at bank and in hand | 54/58 | €14,877 | €20,263 | +€5,385 | +36.2% |
| Deferred charges and accrued income | 490/1 | €64,409 | €1,316 | -€63,093 | -98.0% |
| Total equity and liabilities | 10/49 | €969,176 | €890,908 | -€78,268 | -8.1% |
| Equity | 10/15 | €330,852 | €347,160 | +€16,308 | +4.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €324,652 | €340,960 | +€16,308 | +5.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €324,652 | €340,960 | +€16,308 | +5.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €638,324 | €543,748 | -€94,576 | -14.8% |
| Amounts payable after more than one year | 17 | €559,725 | €460,385 | -€99,339 | -17.7% |
| Financial debts | 170/4 | €493,276 | €460,385 | -€32,890 | -6.7% |
| Other amounts payable | 178/9 | €66,449 | €0 | -€66,449 | -100% |
| Amounts payable within one year | 42/48 | €75,990 | €79,953 | +€3,962 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €31,809 | €32,890 | +€1,081 | +3.4% |
| Trade debts | 44 | €1,292 | €1,865 | +€573 | +44.4% |
| Suppliers | 440/4 | €1,292 | €1,865 | +€573 | +44.4% |
| Taxes, remuneration and social security | 45 | €5,334 | €7,116 | +€1,782 | +33.4% |
| Taxes | 450/3 | €4,310 | €2,616 | -€1,695 | -39.3% |
| Remuneration and social security | 454/9 | €1,024 | €4,500 | +€3,476 | +340% |
| Other amounts payable | 47/48 | €37,555 | €38,081 | +€526 | +1.4% |
| Accrued charges and deferred income | 492/3 | €2,609 | €3,410 | +€801 | +30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,914 | €22,941 | +€6,027 | +35.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€8,388 | €0 | +€8,388 | |
| Other operating charges | 640/8 | €10,737 | €1,929 | -€8,808 | -82.0% |
| Gross operating margin | 9900 | €40,982 | €63,724 | +€22,742 | +55.5% |
| Operating profit (loss) | 9901 | €21,720 | €38,855 | +€17,135 | +78.9% |
| Financial income | 75/76B | €66,708 | €30,584 | -€36,124 | -54.2% |
| Recurring financial income | 75 | €66,708 | €30,584 | -€36,124 | -54.2% |
| Financial charges | 65/66B | €17,564 | €22,283 | +€4,719 | +26.9% |
| Recurring financial charges | 65 | €17,564 | €22,283 | +€4,719 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €70,863 | €47,156 | -€23,707 | -33.5% |
| Income taxes | 67/77 | €6,677 | €4,532 | -€2,145 | -32.1% |
| Profit (loss) for the period | 9904 | €64,186 | €42,624 | -€21,562 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €64,186 | €42,624 | -€21,562 | -33.6% |
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 15 October 2026 via checked.be.