De Bot: 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.
De Bot
Largest movements
- Receivables within one year +€37,264
up €37,264 (+22.5%), from €165,420 to €202,684
- Tangible fixed assets -€20,501
down €20,501 (-18.9%), from €108,386 to €87,885
of which Land and buildings: -€17,485
- Cash -€14,844
down €14,844 (-90.3%), from €16,435 to €1,592
mainly Receivables within one year (-€37,264) and Tax, wage and social debts (-€24,769)
- Other debts +€27,812
up €27,812 (+556.2%), from €5,000 to €32,812
- Tax, wage and social debts -€24,769
down €24,769 (-87.3%), from €28,373 to €3,604
- Reserves +€10,682
up €10,682 (+6.3%), from €169,550 to €180,232
- Debts after one year -€8,077
down €8,077 (-17.8%), from €45,364 to €37,287
- Trade debts -€3,516
down €3,516 (-96.5%), from €3,642 to €126
of which Suppliers: -€2,499
- Gross operating margin -€27,326
down €27,326 (-37.7%), from €72,509 to €45,183
- Taxes -€13,502
down €13,502 (-69.6%), from €19,400 to €5,898
- Other operating charges +€4,324
up €4,324 (+281.7%), from €1,535 to €5,858
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 | €290,242 | €292,162 | +€1,920 | +0.7% |
| Fixed assets | 21/28 | €108,386 | €87,885 | -€20,501 | -18.9% |
| Tangible fixed assets | 22/27 | €108,386 | €87,885 | -€20,501 | -18.9% |
| Land and buildings | 22 | €103,389 | €85,904 | -€17,485 | -16.9% |
| Plant, machinery and equipment | 23 | €4,940 | €1,981 | -€2,959 | -59.9% |
| Furniture and vehicles | 24 | €57 | - | -€57 | |
| Current assets | 29/58 | €181,856 | €204,276 | +€22,421 | +12.3% |
| Amounts receivable within one year | 40/41 | €165,420 | €202,684 | +€37,264 | +22.5% |
| Other amounts receivable | 41 | €165,420 | €202,684 | +€37,264 | +22.5% |
| Cash at bank and in hand | 54/58 | €16,435 | €1,592 | -€14,844 | -90.3% |
| Total equity and liabilities | 10/49 | €290,242 | €292,162 | +€1,920 | +0.7% |
| Equity | 10/15 | €199,147 | €209,828 | +€10,682 | +5.4% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Capital | 10 | €12,500 | €12,500 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,100 | €6,100 | = | 0.0% |
| Reserves | 13 | €169,550 | €180,232 | +€10,682 | +6.3% |
| Distributable reserves | 133 | €169,550 | €180,232 | +€10,682 | +6.3% |
| Profit (loss) carried forward | 14 | €17,097 | €17,097 | = | 0.0% |
| Amounts payable | 17/49 | €91,095 | €82,333 | -€8,762 | -9.6% |
| Amounts payable after more than one year | 17 | €45,364 | €37,287 | -€8,077 | -17.8% |
| Financial debts | 170/4 | €45,364 | €37,287 | -€8,077 | -17.8% |
| Amounts payable within one year | 42/48 | €45,731 | €45,046 | -€685 | -1.5% |
| Financial debts | 43 | €8,716 | €8,505 | -€212 | -2.4% |
| Credit institutions | 430/8 | €8,716 | €8,505 | -€212 | -2.4% |
| Trade debts | 44 | €3,642 | €126 | -€3,516 | -96.5% |
| Suppliers | 440/4 | €2,625 | €126 | -€2,499 | -95.2% |
| Bills of exchange payable | 441 | €1,017 | - | -€1,017 | |
| Taxes, remuneration and social security | 45 | €28,373 | €3,604 | -€24,769 | -87.3% |
| Taxes | 450/3 | €28,373 | €3,604 | -€24,769 | -87.3% |
| Other amounts payable | 47/48 | €5,000 | €32,812 | +€27,812 | +556.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,079 | €20,501 | -€578 | -2.7% |
| Other operating charges | 640/8 | €1,535 | €5,858 | +€4,324 | +281.7% |
| Gross operating margin | 9900 | €72,509 | €45,183 | -€27,326 | -37.7% |
| Operating profit (loss) | 9901 | €49,896 | €18,824 | -€31,072 | -62.3% |
| Financial income | 75/76B | €288 | €5 | -€282 | -98.2% |
| Recurring financial income | 75 | €288 | €5 | -€282 | -98.2% |
| Financial charges | 65/66B | €1,528 | €2,250 | +€722 | +47.2% |
| Recurring financial charges | 65 | €1,528 | €2,250 | +€722 | +47.2% |
| Profit (loss) for the period before taxes | 9903 | €48,656 | €16,580 | -€32,076 | -65.9% |
| Income taxes | 67/77 | €19,400 | €5,898 | -€13,502 | -69.6% |
| Profit (loss) for the period | 9904 | €29,256 | €10,682 | -€18,574 | -63.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,256 | €10,682 | -€18,574 | -63.5% |
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 10 October 2026 via checked.be.