BOTTE & FILS: what changed
What changed
BOTTE & FILS
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€104,851
2024 · €32,727+€72,124
Equity
€686,712
2024 · €581,861+€104,851
Cash
€185,816
2024 · €220,977-€35,161
Balance sheet total
€1.2m
2024 · €1.2m-€24,521
Largest movements
Assets
- Stocks and contracts +€71,315
up €71,315 (+13.0%), from €549,916 to €621,231
- Receivables within one year -€59,671
down €59,671 (-17.0%), from €350,957 to €291,286
of which Trade receivables: -€59,671
- Cash -€35,161
down €35,161 (-15.9%), from €220,977 to €185,816
mainly Trade debts (-€134,815) and Stocks and contracts (-€71,315)
Equity and liabilities
- Trade debts -€134,815
down €134,815 (-33.6%), from €401,773 to €266,958
- Profit (loss) carried forward +€104,851
up €104,851 (+18.5%), from €567,601 to €672,452
Income statement
- Gross operating margin +€123,590
up €123,590 (+35.2%), from €351,342 to €474,932
- Taxes +€21,686
up €21,686 (+240%), from €9,041 to €30,727
- Write-downs +€13,693
no longer reported in 2025 (was -€13,693)
- Staff costs +€12,344
up €12,344 (+4.5%), from €275,480 to €287,824
- Depreciation +€8,077
up €8,077 (+29.4%), from €27,427 to €35,504
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€32,727
Gross operating margin
+€123,590
Staff costs
-€12,344
Depreciation
-€8,077
Write-downs
-€13,693
Other operating charges
+€668
Financial income
+€2,491
Financial charges
+€1,175
Taxes
-€21,686
Result 2025
€104,851
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€6,543
Investment
-€34,500
Financing
+€5,882
Cash 2024
€220,977
From operations (derived)
-€6,543
Net result for the year
+€104,851
Depreciation
+€35,504
Stocks and contracts
-€71,315
Receivables within one year
+€59,671
Trade debts
-€134,815
Tax, wage and social debts
+€5,266
Advances received
-€3,995
Other debts
-€2,779
Accrued charges and deferred income
+€1,069
Investment (derived)
-€34,500
Investment in fixed assets (net)
-€34,500
Financing
+€5,882
Debts after one year
+€6,274
Current portion of long-term debt
-€393
Contributions, distributions and other
+€0
Cash 2025
€185,816
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,238,946 | €1,214,425 | -€24,521 | -2.0% |
| Fixed assets | 21/28 | €117,096 | €116,092 | -€1,004 | -0.9% |
| Tangible fixed assets | 22/27 | €117,096 | €116,092 | -€1,004 | -0.9% |
| Land and buildings | 22 | €54,452 | €44,311 | -€10,141 | -18.6% |
| Plant, machinery and equipment | 23 | €17,264 | €13,857 | -€3,407 | -19.7% |
| Furniture and vehicles | 24 | €45,381 | €57,924 | +€12,543 | +27.6% |
| Current assets | 29/58 | €1,121,849 | €1,098,333 | -€23,516 | -2.1% |
| Stocks and contracts in progress | 3 | €549,916 | €621,231 | +€71,315 | +13.0% |
| Stocks | 30/36 | €549,916 | €621,231 | +€71,315 | +13.0% |
| Amounts receivable within one year | 40/41 | €350,957 | €291,286 | -€59,671 | -17.0% |
| Trade receivables | 40 | €346,558 | €286,887 | -€59,671 | -17.2% |
| Other amounts receivable | 41 | €4,399 | €4,399 | +€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €220,977 | €185,816 | -€35,161 | -15.9% |
| Total equity and liabilities | 10/49 | €1,238,946 | €1,214,425 | -€24,521 | -2.0% |
| Equity | 10/15 | €581,861 | €686,712 | +€104,851 | +18.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €567,601 | €672,452 | +€104,851 | +18.5% |
| Amounts payable | 17/49 | €657,085 | €527,713 | -€129,372 | -19.7% |
| Amounts payable after more than one year | 17 | €35,033 | €41,307 | +€6,274 | +17.9% |
| Financial debts | 170/4 | €35,033 | €41,307 | +€6,274 | +17.9% |
| Amounts payable within one year | 42/48 | €622,053 | €485,337 | -€136,716 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €13,294 | €12,901 | -€393 | -3.0% |
| Trade debts | 44 | €401,773 | €266,958 | -€134,815 | -33.6% |
| Suppliers | 440/4 | €401,773 | €266,958 | -€134,815 | -33.6% |
| Advances received on contracts in progress | 46 | €5,456 | €1,461 | -€3,995 | -73.2% |
| Taxes, remuneration and social security | 45 | €54,216 | €59,482 | +€5,266 | +9.7% |
| Taxes | 450/3 | €24,645 | €32,192 | +€7,547 | +30.6% |
| Remuneration and social security | 454/9 | €29,571 | €27,290 | -€2,281 | -7.7% |
| Other amounts payable | 47/48 | €147,314 | €144,535 | -€2,779 | -1.9% |
| Accrued charges and deferred income | 492/3 | - | €1,069 | +€1,069 | |
| Remuneration, social security and pensions | 62 | €275,480 | €287,824 | +€12,344 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,427 | €35,504 | +€8,077 | +29.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€13,693 | - | +€13,693 | |
| Other operating charges | 640/8 | €8,661 | €7,993 | -€668 | -7.7% |
| Gross operating margin | 9900 | €351,342 | €474,932 | +€123,590 | +35.2% |
| Operating profit (loss) | 9901 | €53,468 | €143,611 | +€90,143 | +169% |
| Financial income | 75/76B | €3,963 | €6,454 | +€2,491 | +62.9% |
| Recurring financial income | 75 | €3,963 | €6,454 | +€2,491 | +62.9% |
| Financial charges | 65/66B | €15,662 | €14,487 | -€1,175 | -7.5% |
| Recurring financial charges | 65 | €15,662 | €14,487 | -€1,175 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €41,768 | €135,578 | +€93,810 | +225% |
| Income taxes | 67/77 | €9,041 | €30,727 | +€21,686 | +240% |
| Profit (loss) for the period | 9904 | €32,727 | €104,851 | +€72,124 | +220% |
| Profit (loss) for the period to be appropriated | 9905 | €32,727 | €104,851 | +€72,124 | +220% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.