LA BOTÉ: 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.
LA BOTÉ
Largest movements
- Receivables within one year -€12,181
down €12,181 (-34.8%), from €35,000 to €22,819
of which Trade receivables: -€35,000
- Deferred charges and accrued income +€565
up €565, from €0 to €565
- Debts after one year +€53,187
up €53,187 (+18.8%), from €282,673 to €335,859
of which Other amounts payable: +€335,859
- Profit (loss) carried forward -€30,596
down €30,596 (-7.2%), from -€425,052 to -€455,649
- Short-term financial debts -€20,867
down €20,867 (-76.0%), from €27,444 to €6,577
of which Credit institutions: -€21,579
- Trade debts -€13,430
down €13,430 (-75.6%), from €17,756 to €4,327
- Other debts +€5,644
up €5,644 (+7.7%), from €73,316 to €78,960
- Gross operating margin -€18,375
down €18,375 (-1516.4%), from -€1,212 to -€19,587
- Financial charges +€3,915
up €3,915 (+40.4%), from €9,702 to €13,617
- Other operating charges +€2,869
up €2,869 (+804.7%), from €357 to €3,225
- Financial income +€809
up €809 (+3511.9%), from €23 to €832
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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,125 | €23,384 | -€11,741 | -33.4% |
| Fixed assets | 21/28 | €125 | €0 | -€125 | -100.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €125 | €0 | -€125 | -100.0% |
| Current assets | 29/58 | €35,000 | €23,384 | -€11,616 | -33.2% |
| Amounts receivable within one year | 40/41 | €35,000 | €22,819 | -€12,181 | -34.8% |
| Trade receivables | 40 | €35,000 | €0 | -€35,000 | -100.0% |
| Other amounts receivable | 41 | - | €22,819 | +€22,819 | |
| Deferred charges and accrued income | 490/1 | €0 | €565 | +€565 | |
| Total equity and liabilities | 10/49 | €35,125 | €23,384 | -€11,741 | -33.4% |
| Equity | 10/15 | -€370,052 | -€405,649 | -€35,596 | -9.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €0 | -€5,000 | -100.0% |
| Non-distributable reserves | 130/1 | €5,000 | €0 | -€5,000 | -100.0% |
| Reserves not available under the articles | 1311 | €5,000 | €0 | -€5,000 | -100.0% |
| Profit (loss) carried forward | 14 | -€425,052 | -€455,649 | -€30,596 | -7.2% |
| Amounts payable | 17/49 | €405,177 | €429,032 | +€23,855 | +5.9% |
| Amounts payable after more than one year | 17 | €282,673 | €335,859 | +€53,187 | +18.8% |
| Financial debts | 170/4 | €282,673 | €0 | -€282,673 | -100.0% |
| Other amounts payable | 178/9 | - | €335,859 | +€335,859 | |
| Amounts payable within one year | 42/48 | €122,505 | €93,173 | -€29,332 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | €2,149 | +€2,149 | |
| Financial debts | 43 | €27,444 | €6,577 | -€20,867 | -76.0% |
| Credit institutions | 430/8 | €27,444 | €5,864 | -€21,579 | -78.6% |
| Other loans | 439 | - | €713 | +€713 | |
| Trade debts | 44 | €17,756 | €4,327 | -€13,430 | -75.6% |
| Suppliers | 440/4 | €17,756 | €4,327 | -€13,430 | -75.6% |
| Taxes, remuneration and social security | 45 | €3,989 | €1,161 | -€2,828 | -70.9% |
| Taxes | 450/3 | €3,989 | €1,161 | -€2,828 | -70.9% |
| Other amounts payable | 47/48 | €73,316 | €78,960 | +€5,644 | +7.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €357 | €3,225 | +€2,869 | +804.7% |
| Non-recurring operating charges | 66A | €1,420 | - | -€1,420 | |
| Gross operating margin | 9900 | -€1,212 | -€19,587 | -€18,375 | -1516.4% |
| Operating profit (loss) | 9901 | -€2,988 | -€22,812 | -€19,824 | -663.5% |
| Financial income | 75/76B | €23 | €832 | +€809 | +3511.9% |
| Recurring financial income | 75 | €23 | €832 | +€809 | +3511.9% |
| Financial charges | 65/66B | €9,702 | €13,617 | +€3,915 | +40.4% |
| Recurring financial charges | 65 | €9,702 | €13,617 | +€3,915 | +40.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,667 | -€35,596 | -€22,930 | -181.0% |
| Profit (loss) for the period | 9904 | -€12,667 | -€35,596 | -€22,930 | -181.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,667 | -€35,596 | -€22,930 | -181.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.