BOTTI ISABELLE: what changed
Two fiscal 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.
BOTTI ISABELLE
Largest movements
- Cash +€24,152
up €24,152 (+123.2%), from €19,599 to €43,750
mainly Net result for the year (+€20,088) and Depreciation (+€5,090)
- Tangible fixed assets -€4,290
down €4,290 (-65.3%), from €6,565 to €2,275
- Receivables within one year +€947
up €947 (+90.0%), from €1,053 to €2,000
of which Other amounts receivable: +€2,000
- Deferred charges and accrued income +€875
up €875 (+72.5%), from €1,207 to €2,083
- Intangible fixed assets -€800
down €800 (-11.8%), from €6,800 to €6,000
- Profit (loss) carried forward +€20,088
up €20,088 (+125.4%), from €16,016 to €36,103
- Gross operating margin +€15,821
up €15,821 (+93.3%), from €16,965 to €32,787
- Taxes +€2,884
up €2,884 (+92.3%), from €3,126 to €6,010
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.
Cash bridge derived
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 | €35,224 | €56,108 | +€20,884 | +59.3% |
| Fixed assets | 21/28 | €13,365 | €8,275 | -€5,090 | -38.1% |
| Intangible fixed assets | 21 | €6,800 | €6,000 | -€800 | -11.8% |
| Tangible fixed assets | 22/27 | €6,565 | €2,275 | -€4,290 | -65.3% |
| Furniture and vehicles | 24 | €6,565 | €2,275 | -€4,290 | -65.3% |
| Current assets | 29/58 | €21,859 | €47,833 | +€25,974 | +118.8% |
| Amounts receivable within one year | 40/41 | €1,053 | €2,000 | +€947 | +90.0% |
| Trade receivables | 40 | €1,053 | €0 | -€1,053 | -100.0% |
| Other amounts receivable | 41 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €19,599 | €43,750 | +€24,152 | +123.2% |
| Deferred charges and accrued income | 490/1 | €1,207 | €2,083 | +€875 | +72.5% |
| Total equity and liabilities | 10/49 | €35,224 | €56,108 | +€20,884 | +59.3% |
| Equity | 10/15 | €18,016 | €38,103 | +€20,088 | +111.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,016 | €36,103 | +€20,088 | +125.4% |
| Amounts payable | 17/49 | €17,208 | €18,004 | +€796 | +4.6% |
| Amounts payable within one year | 42/48 | €17,208 | €18,004 | +€796 | +4.6% |
| Trade debts | 44 | €176 | €193 | +€17 | +9.5% |
| Suppliers | 440/4 | €176 | €193 | +€17 | +9.5% |
| Taxes, remuneration and social security | 45 | €8,136 | €8,447 | +€311 | +3.8% |
| Taxes | 450/3 | €8,136 | €5,897 | -€2,239 | -27.5% |
| Remuneration and social security | 454/9 | €0 | €2,550 | +€2,550 | |
| Other amounts payable | 47/48 | €8,896 | €9,364 | +€468 | +5.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,090 | €5,090 | = | 0.0% |
| Other operating charges | 640/8 | €622 | €899 | +€277 | +44.6% |
| Gross operating margin | 9900 | €16,965 | €32,787 | +€15,821 | +93.3% |
| Operating profit (loss) | 9901 | €11,254 | €26,798 | +€15,544 | +138.1% |
| Financial income | 75/76B | €0 | €4 | +€4 | |
| Recurring financial income | 75 | €0 | €4 | +€4 | |
| Financial charges | 65/66B | €814 | €704 | -€110 | -13.5% |
| Recurring financial charges | 65 | €814 | €704 | -€110 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €10,439 | €26,097 | +€15,658 | +150.0% |
| Income taxes | 67/77 | €3,126 | €6,010 | +€2,884 | +92.3% |
| Profit (loss) for the period | 9904 | €7,314 | €20,088 | +€12,774 | +174.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,314 | €20,088 | +€12,774 | +174.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.