BOTTI: 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.
What changed
BOTTI
NACE 46.140, Agents in the wholesale of industrial machinery, ships and aircraft
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€129,358
2024 · €4,450-€133,808
Equity
€389,881
2024 · €19,239+€370,642
Cash
€58,084
2024 · €7,503+€50,581
Balance sheet total
€1.5m
2024 · €27,753+€1.4m
Largest movements
Assets
- Receivables within one year +€575,541
up €575,541 (+2,842%), from €20,250 to €595,791
of which Trade receivables: +€571,732
- Current investments +€340,000
new in 2025: €340,000
- Stocks and contracts +€243,319
up €243,319, from €0 to €243,319
- Tangible fixed assets +€227,730
new in 2025: €227,730
- Cash +€50,581
up €50,581 (+674%), from €7,503 to €58,084
mainly Trade debts (+€632,960) and Contributions, distributions and other (+€500,000)
Equity and liabilities
- Trade debts +€632,960
up €632,960 (+29,341%), from €2,157 to €635,117
- Contributions +€500,000
up €500,000 (+3,333%), from €15,000 to €515,000
- Debts after one year +€184,320
new in 2025: €184,320
- Advances received +€177,000
new in 2025: €177,000
- Profit (loss) carried forward -€129,358
down €129,358, from €4,239 to -€125,119
Income statement
- Turnover +€223,268
up €223,268 (+893%), from €25,000 to €248,268
- Services and other goods +€168,454
up €168,454 (+956%), from €17,612 to €186,066
- Goods and materials +€154,016
new in 2025: €154,016
of which Purchases: +€397,335
- Staff costs +€26,043
up €26,043 (+5,193%), from €502 to €26,545
- Depreciation +€8,326
new in 2025: €8,326
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.
Result 2024
€4,450
Turnover
+€223,268
Other operating income
+€573
Goods and materials
-€154,016
Services and other goods
-€168,454
Staff costs
-€26,043
Depreciation
-€8,326
Other operating charges
-€205
Financial income
+€2,585
Financial charges
-€4,743
Taxes
+€1,552
Result 2025
-€129,358
raises the resultlowers the result
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.
From operations
-€103,011
Investment
-€577,951
Financing
+€731,543
Cash 2024
€7,503
From operations (derived)
-€103,011
Net result for the year
-€129,358
Depreciation
+€8,326
Stocks and contracts
-€243,319
Receivables within one year
-€575,541
Deferred charges and accrued income
-€5,818
Trade debts
+€632,960
Tax, wage and social debts
+€32,740
Advances received
+€177,000
Investment (derived)
-€577,951
Investment in fixed assets (net)
-€237,951
Current investments
-€340,000
Financing
+€731,543
Debts after one year
+€184,320
Current portion of long-term debt
+€47,223
Contributions, distributions and other
+€500,000
Cash 2025
€58,084
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,753 | €1,472,638 | +€1.4m | +5,206% |
| Fixed assets | 21/28 | - | €229,625 | +€229,625 | |
| Intangible fixed assets | 21 | - | €1,895 | +€1,895 | |
| Tangible fixed assets | 22/27 | - | €227,730 | +€227,730 | |
| Plant, machinery and equipment | 23 | - | €89,939 | +€89,939 | |
| Furniture and vehicles | 24 | - | €84,969 | +€84,969 | |
| Other tangible fixed assets | 26 | - | €52,822 | +€52,822 | |
| Current assets | 29/58 | €27,753 | €1,243,013 | +€1.2m | +4,379% |
| Stocks and contracts in progress | 3 | €0 | €243,319 | +€243,319 | |
| Stocks | 30/36 | - | €243,319 | +€243,319 | |
| Goods purchased for resale | 34 | - | €243,319 | +€243,319 | |
| Amounts receivable within one year | 40/41 | €20,250 | €595,791 | +€575,541 | +2,842% |
| Trade receivables | 40 | €20,250 | €591,982 | +€571,732 | +2,823% |
| Other amounts receivable | 41 | - | €3,810 | +€3,810 | |
| Current investments | 50/53 | - | €340,000 | +€340,000 | |
| Other investments | 51/53 | - | €340,000 | +€340,000 | |
| Cash at bank and in hand | 54/58 | €7,503 | €58,084 | +€50,581 | +674% |
| Deferred charges and accrued income | 490/1 | €0 | €5,818 | +€5,818 | |
| Total equity and liabilities | 10/49 | €27,753 | €1,472,638 | +€1.4m | +5,206% |
| Equity | 10/15 | €19,239 | €389,881 | +€370,642 | +1,927% |
| Contributions | 10/11 | €15,000 | €515,000 | +€500,000 | +3,333% |
| Profit (loss) carried forward | 14 | €4,239 | -€125,119 | -€129,358 | |
| Amounts payable | 17/49 | €8,514 | €1,082,757 | +€1.1m | +12,617% |
| Amounts payable after more than one year | 17 | - | €184,320 | +€184,320 | |
| Financial debts | 170/4 | - | €184,320 | +€184,320 | |
| Credit institutions | 173 | - | €184,320 | +€184,320 | |
| Amounts payable within one year | 42/48 | €8,514 | €898,437 | +€889,923 | +10,452% |
| Current portion of amounts payable after more than one year | 42 | - | €47,223 | +€47,223 | |
| Trade debts | 44 | €2,157 | €635,117 | +€632,960 | +29,341% |
| Suppliers | 440/4 | €2,157 | €635,117 | +€632,960 | +29,341% |
| Advances received on contracts in progress | 46 | - | €177,000 | +€177,000 | |
| Taxes, remuneration and social security | 45 | €6,357 | €39,097 | +€32,740 | +515% |
| Taxes | 450/3 | €6,357 | €36,072 | +€29,715 | +467% |
| Remuneration and social security | 454/9 | €0 | €3,025 | +€3,025 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Operating income | 70/76A | €25,000 | €248,841 | +€223,841 | +895% |
| Turnover | 70 | €25,000 | €248,268 | +€223,268 | +893% |
| Other operating income | 74 | €0 | €573 | +€573 | |
| Operating charges | 60/66A | €18,780 | €375,824 | +€357,044 | +1,901% |
| Goods for resale, raw materials and consumables | 60 | - | €154,016 | +€154,016 | |
| Purchases | 600/8 | - | €397,335 | +€397,335 | |
| Change in stocks: decrease (increase) | 609 | - | -€243,319 | -€243,319 | |
| Services and other goods | 61 | €17,612 | €186,066 | +€168,454 | +956% |
| Remuneration, social security and pensions | 62 | €502 | €26,545 | +€26,043 | +5,193% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,326 | +€8,326 | |
| Other operating charges | 640/8 | €667 | €872 | +€205 | +30.8% |
| Operating profit (loss) | 9901 | €6,220 | -€126,983 | -€133,203 | |
| Financial income | 75/76B | €0 | €2,585 | +€2,585 | |
| Recurring financial income | 75 | €0 | €2,585 | +€2,585 | |
| Income from current assets | 751 | - | €2,188 | +€2,188 | |
| Other financial income | 752/9 | €0 | €397 | +€397 | |
| Financial charges | 65/66B | €170 | €4,912 | +€4,743 | +2,796% |
| Recurring financial charges | 65 | €170 | €4,912 | +€4,743 | +2,796% |
| Debt charges | 650 | €1 | €1,513 | +€1,512 | +132,631% |
| Other financial charges | 652/9 | €169 | €3,399 | +€3,231 | +1,917% |
| Profit (loss) for the period before taxes | 9903 | €6,050 | -€129,310 | -€135,360 | |
| Income taxes | 67/77 | €1,600 | €48 | -€1,552 | -97.0% |
| Taxes | 670/3 | €1,600 | €56 | -€1,544 | -96.5% |
| Tax adjustments and reversals of tax provisions | 77 | - | €9 | +€9 | |
| Profit (loss) for the period | 9904 | €4,450 | -€129,358 | -€133,808 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,450 | -€129,358 | -€133,808 |
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 23 October 2026 via checked.be.