BOTTARO CONSTRUCTION: 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.
BOTTARO CONSTRUCTION
Largest movements
- Receivables after one year -€33,153
no longer reported in 2026 (was €33,153)
- Stocks and contracts -€15,191
down €15,191 (-38.7%), from €39,206 to €24,016
- Tangible fixed assets -€13,314
down €13,314 (-11.2%), from €118,540 to €105,226
of which Leasing and similar rights: -€30,817
- Deferred charges and accrued income -€10,950
down €10,950 (-76.9%), from €14,245 to €3,295
- Receivables within one year -€6,924
down €6,924 (-4.5%), from €153,137 to €146,213
of which Trade receivables: -€16,370
- Debts after one year -€29,000
down €29,000 (-43.8%), from €66,272 to €37,272
- Tax, wage and social debts -€26,929
down €26,929 (-16.1%), from €166,823 to €139,894
of which Remuneration and social security: -€22,742
- Profit (loss) carried forward -€18,631
down €18,631 (-14.9%), from -€125,043 to -€143,673
- Trade debts +€11,853
up €11,853 (+21.3%), from €55,665 to €67,518
- Current portion of long-term debt -€10,420
down €10,420 (-29.8%), from €35,006 to €24,586
- Staff costs -€203,994
down €203,994 (-34.3%), from €594,926 to €390,932
- Gross operating margin -€137,461
down €137,461 (-24.1%), from €571,307 to €433,847
- Financial charges +€9,433
up €9,433 (+56.2%), from €16,773 to €26,207
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €381,212 | €306,943 | -€74,269 | -19.5% |
| Fixed assets | 21/28 | €118,540 | €105,226 | -€13,314 | -11.2% |
| Tangible fixed assets | 22/27 | €118,540 | €105,226 | -€13,314 | -11.2% |
| Plant, machinery and equipment | 23 | €5,416 | €4,359 | -€1,057 | -19.5% |
| Furniture and vehicles | 24 | €1,190 | €19,749 | +€18,559 | +1560.0% |
| Leasing and similar rights | 25 | €111,934 | €81,118 | -€30,817 | -27.5% |
| Current assets | 29/58 | €262,672 | €201,717 | -€60,955 | -23.2% |
| Amounts receivable after more than one year | 29 | €33,153 | - | -€33,153 | |
| Other amounts receivable | 291 | €33,153 | - | -€33,153 | |
| Stocks and contracts in progress | 3 | €39,206 | €24,016 | -€15,191 | -38.7% |
| Stocks | 30/36 | €39,206 | €24,016 | -€15,191 | -38.7% |
| Amounts receivable within one year | 40/41 | €153,137 | €146,213 | -€6,924 | -4.5% |
| Trade receivables | 40 | €132,179 | €115,809 | -€16,370 | -12.4% |
| Other amounts receivable | 41 | €20,959 | €30,405 | +€9,446 | +45.1% |
| Cash at bank and in hand | 54/58 | €22,930 | €28,192 | +€5,262 | +23.0% |
| Deferred charges and accrued income | 490/1 | €14,245 | €3,295 | -€10,950 | -76.9% |
| Total equity and liabilities | 10/49 | €381,212 | €306,943 | -€74,269 | -19.5% |
| Equity | 10/15 | -€68,697 | -€87,328 | -€18,631 | -27.1% |
| Contributions | 10/11 | €18,549 | €18,549 | = | 0.0% |
| Reserves | 13 | €37,797 | €37,797 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €35,942 | €35,942 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€125,043 | -€143,673 | -€18,631 | -14.9% |
| Amounts payable | 17/49 | €449,909 | €394,271 | -€55,638 | -12.4% |
| Amounts payable after more than one year | 17 | €66,272 | €37,272 | -€29,000 | -43.8% |
| Financial debts | 170/4 | €66,272 | €37,272 | -€29,000 | -43.8% |
| Amounts payable within one year | 42/48 | €383,637 | €356,999 | -€26,638 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €35,006 | €24,586 | -€10,420 | -29.8% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €55,665 | €67,518 | +€11,853 | +21.3% |
| Suppliers | 440/4 | €55,665 | €67,518 | +€11,853 | +21.3% |
| Taxes, remuneration and social security | 45 | €166,823 | €139,894 | -€26,929 | -16.1% |
| Taxes | 450/3 | €11,814 | €7,628 | -€4,187 | -35.4% |
| Remuneration and social security | 454/9 | €155,009 | €132,267 | -€22,742 | -14.7% |
| Other amounts payable | 47/48 | €1,143 | - | -€1,143 | |
| Non-recurring operating income | 76A | €5,321 | €2,362 | -€2,958 | -55.6% |
| Remuneration, social security and pensions | 62 | €594,926 | €390,932 | -€203,994 | -34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,824 | €28,723 | -€102 | -0.4% |
| Other operating charges | 640/8 | €11,983 | €6,998 | -€4,985 | -41.6% |
| Non-recurring operating charges | 66A | €3,091 | - | -€3,091 | |
| Gross operating margin | 9900 | €571,307 | €433,847 | -€137,461 | -24.1% |
| Operating profit (loss) | 9901 | -€67,517 | €7,194 | +€74,711 | |
| Financial income | 75/76B | €2,511 | €382 | -€2,129 | -84.8% |
| Recurring financial income | 75 | €2,511 | €382 | -€2,129 | -84.8% |
| Financial charges | 65/66B | €16,773 | €26,207 | +€9,433 | +56.2% |
| Recurring financial charges | 65 | €16,773 | €26,207 | +€9,433 | +56.2% |
| Profit (loss) for the period before taxes | 9903 | -€81,779 | -€18,631 | +€63,148 | +77.2% |
| Profit (loss) for the period | 9904 | -€81,779 | -€18,631 | +€63,148 | +77.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€81,779 | -€18,631 | +€63,148 | +77.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.