Le Botaniste Development: 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.
Le Botaniste Development
Largest movements
- Deferred charges and accrued income -€146,737
down €146,737 (-14.7%), from €997,775 to €851,038
- Profit (loss) carried forward -€106,163
down €106,163, from €35,436 to -€70,727
- Financial income -€53,178
down €53,178 (-100.0%), from €53,184 to €7
- Gross operating margin +€36,585
up €36,585 (+41.8%), from -€87,530 to -€50,944
- Financial charges +€31,958
up €31,958 (+192.3%), from €16,618 to €48,576
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 | €6,694,056 | €6,603,610 | -€90,447 | -1.4% |
| Fixed assets | 21/28 | €5,604,449 | €5,623,269 | +€18,820 | +0.3% |
| Intangible fixed assets | 21 | €6,386 | €4,433 | -€1,953 | -30.6% |
| Tangible fixed assets | 22/27 | €8,656 | €5,133 | -€3,523 | -40.7% |
| Furniture and vehicles | 24 | €8,656 | €5,133 | -€3,523 | -40.7% |
| Financial fixed assets | 28 | €5,589,407 | €5,613,703 | +€24,296 | +0.4% |
| Current assets | 29/58 | €1,089,607 | €980,341 | -€109,267 | -10.0% |
| Amounts receivable within one year | 40/41 | €89,317 | €126,367 | +€37,050 | +41.5% |
| Other amounts receivable | 41 | €89,317 | €126,367 | +€37,050 | +41.5% |
| Cash at bank and in hand | 54/58 | €2,516 | €2,936 | +€420 | +16.7% |
| Deferred charges and accrued income | 490/1 | €997,775 | €851,038 | -€146,737 | -14.7% |
| Total equity and liabilities | 10/49 | €6,694,056 | €6,603,610 | -€90,447 | -1.4% |
| Equity | 10/15 | €6,498,561 | €6,392,398 | -€106,163 | -1.6% |
| Contributions | 10/11 | €6,456,852 | €6,456,852 | = | 0.0% |
| Capital | 10 | €6,456,852 | €6,456,852 | = | 0.0% |
| Issued capital | 100 | €6,456,852 | €6,456,852 | = | 0.0% |
| Reserves | 13 | €6,273 | €6,273 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,273 | €6,273 | = | 0.0% |
| Legal reserve | 130 | €6,273 | €6,273 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,436 | -€70,727 | -€106,163 | |
| Amounts payable | 17/49 | €195,495 | €211,212 | +€15,717 | +8.0% |
| Amounts payable within one year | 42/48 | €195,495 | €211,212 | +€15,717 | +8.0% |
| Trade debts | 44 | €5,022 | €20,739 | +€15,717 | +313.0% |
| Suppliers | 440/4 | €5,022 | €20,739 | +€15,717 | +313.0% |
| Other amounts payable | 47/48 | €190,474 | €190,474 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,023 | €5,476 | -€547 | -9.1% |
| Other operating charges | 640/8 | €1,087 | €1,174 | +€88 | +8.1% |
| Gross operating margin | 9900 | -€87,530 | -€50,944 | +€36,585 | +41.8% |
| Operating profit (loss) | 9901 | -€94,639 | -€57,594 | +€37,045 | +39.1% |
| Financial income | 75/76B | €53,184 | €7 | -€53,178 | -100.0% |
| Recurring financial income | 75 | €53,184 | €7 | -€53,178 | -100.0% |
| Financial charges | 65/66B | €16,618 | €48,576 | +€31,958 | +192.3% |
| Recurring financial charges | 65 | €16,618 | €48,576 | +€31,958 | +192.3% |
| Profit (loss) for the period before taxes | 9903 | -€58,073 | -€106,163 | -€48,091 | -82.8% |
| Income taxes | 67/77 | €613 | - | -€613 | |
| Profit (loss) for the period | 9904 | -€58,685 | -€106,163 | -€47,478 | -80.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€58,685 | -€106,163 | -€47,478 | -80.9% |
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.