BOTTU.BE: 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.
BOTTU.BE
Largest movements
- Tangible fixed assets +€38,590
up €38,590 (+12.2%), from €316,104 to €354,694
of which Land and buildings: +€41,496
- Receivables within one year +€27,596
up €27,596 (+37.5%), from €73,566 to €101,162
of which Trade receivables: +€64,606
- Trade debts +€67,142
up €67,142 (+1,136%), from €5,910 to €73,051
- Profit (loss) carried forward -€54,107
down €54,107 (-74.3%), from -€72,854 to -€126,961
- Debts after one year +€40,509
up €40,509 (+18.6%), from €217,229 to €257,738
- Gross operating margin +€26,927
up €26,927 (+82.3%), from -€32,721 to -€5,794
- Financial income -€7,365
down €7,365 (-85.3%), from €8,630 to €1,265
- Depreciation +€3,327
up €3,327 (+10.1%), from €33,099 to €36,426
- Write-downs -€1,767
no longer reported in 2025 (was €1,767)
- Financial charges -€1,134
down €1,134 (-10.4%), from €10,890 to €9,757
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 | €569,657 | €629,751 | +€60,094 | +10.5% |
| Fixed assets | 21/28 | €316,104 | €354,694 | +€38,590 | +12.2% |
| Tangible fixed assets | 22/27 | €316,104 | €354,694 | +€38,590 | +12.2% |
| Land and buildings | 22 | €287,771 | €329,266 | +€41,496 | +14.4% |
| Plant, machinery and equipment | 23 | €4,396 | €1,662 | -€2,734 | -62.2% |
| Furniture and vehicles | 24 | €23,937 | €18,142 | -€5,795 | -24.2% |
| Other tangible fixed assets | 26 | - | €5,624 | +€5,624 | |
| Current assets | 29/58 | €253,553 | €275,056 | +€21,503 | +8.5% |
| Stocks and contracts in progress | 3 | €23,734 | €19,094 | -€4,640 | -19.6% |
| Stocks | 30/36 | €23,734 | €19,094 | -€4,640 | -19.6% |
| Amounts receivable within one year | 40/41 | €73,566 | €101,162 | +€27,596 | +37.5% |
| Trade receivables | 40 | €19,452 | €84,059 | +€64,606 | +332% |
| Other amounts receivable | 41 | €54,113 | €17,103 | -€37,010 | -68.4% |
| Current investments | 50/53 | €115,374 | €120,374 | +€5,000 | +4.3% |
| Cash at bank and in hand | 54/58 | €25,250 | €20,551 | -€4,699 | -18.6% |
| Deferred charges and accrued income | 490/1 | €15,629 | €13,876 | -€1,753 | -11.2% |
| Total equity and liabilities | 10/49 | €569,657 | €629,751 | +€60,094 | +10.5% |
| Equity | 10/15 | €223,982 | €169,875 | -€54,107 | -24.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €284,437 | €284,437 | = | 0.0% |
| Distributable reserves | 133 | €284,437 | €284,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,854 | -€126,961 | -€54,107 | -74.3% |
| Amounts payable | 17/49 | €345,675 | €459,875 | +€114,201 | +33.0% |
| Amounts payable after more than one year | 17 | €217,229 | €257,738 | +€40,509 | +18.6% |
| Financial debts | 170/4 | €217,229 | €257,738 | +€40,509 | +18.6% |
| Amounts payable within one year | 42/48 | €128,396 | €202,138 | +€73,742 | +57.4% |
| Current portion of amounts payable after more than one year | 42 | €20,288 | €25,090 | +€4,801 | +23.7% |
| Trade debts | 44 | €5,910 | €73,051 | +€67,142 | +1,136% |
| Suppliers | 440/4 | €5,910 | €73,051 | +€67,142 | +1,136% |
| Taxes, remuneration and social security | 45 | €3,605 | €4,187 | +€583 | +16.2% |
| Taxes | 450/3 | €3,605 | €2,687 | -€917 | -25.4% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €98,594 | €99,809 | +€1,216 | +1.2% |
| Accrued charges and deferred income | 492/3 | €50 | - | -€50 | |
| Non-recurring operating income | 76A | €14,640 | - | -€14,640 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,099 | €36,426 | +€3,327 | +10.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,767 | - | -€1,767 | |
| Other operating charges | 640/8 | €2,720 | €3,108 | +€388 | +14.3% |
| Gross operating margin | 9900 | -€32,721 | -€5,794 | +€26,927 | +82.3% |
| Operating profit (loss) | 9901 | -€70,307 | -€45,328 | +€24,979 | +35.5% |
| Financial income | 75/76B | €8,630 | €1,265 | -€7,365 | -85.3% |
| Recurring financial income | 75 | €8,630 | €1,265 | -€7,365 | -85.3% |
| Financial charges | 65/66B | €10,890 | €9,757 | -€1,134 | -10.4% |
| Recurring financial charges | 65 | €10,890 | €9,757 | -€1,134 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | -€72,567 | -€53,820 | +€18,747 | +25.8% |
| Income taxes | 67/77 | €287 | €287 | +€0 | +0.1% |
| Profit (loss) for the period | 9904 | -€72,854 | -€54,107 | +€18,747 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€72,854 | -€54,107 | +€18,747 | +25.7% |
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.