LE PETIT BOTANIQUE: 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 PETIT BOTANIQUE
Largest movements
- Cash +€88,239
up €88,239 (+548%), from €16,088 to €104,327
mainly Net result for the year (+€124,089) and Debts after one year (+€44,273)
- Tangible fixed assets +€83,293
up €83,293 (+584%), from €14,266 to €97,559
of which Furniture and vehicles: +€82,627
- Receivables within one year +€42,589
up €42,589 (+79.2%), from €53,802 to €96,390
of which Trade receivables: +€56,267
- Stocks and contracts -€36,057
down €36,057 (-6.8%), from €531,617 to €495,561
- Profit (loss) carried forward +€124,089
up €124,089 (+49.0%), from €253,236 to €377,325
- Debts after one year +€44,273
up €44,273 (+210%), from €21,051 to €65,324
- Trade debts -€29,149
down €29,149 (-64.4%), from €45,277 to €16,128
- Tax, wage and social debts +€18,570
up €18,570 (+70.4%), from €26,361 to €44,931
of which Taxes: +€24,996
- Current portion of long-term debt +€10,522
up €10,522 (+24.7%), from €42,596 to €53,118
- Gross operating margin +€79,811
up €79,811 (+33.5%), from €238,281 to €318,092
- Taxes +€24,158
up €24,158 (+108%), from €22,348 to €46,507
- Staff costs -€24,095
down €24,095 (-16.5%), from €145,953 to €121,858
- Depreciation +€18,516
up €18,516 (+289%), from €6,417 to €24,933
- Financial income +€5,158
up €5,158 (+20,606%), from €25 to €5,183
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 | €617,344 | €795,672 | +€178,328 | +28.9% |
| Fixed assets | 21/28 | €14,266 | €97,559 | +€83,293 | +584% |
| Tangible fixed assets | 22/27 | €14,266 | €97,559 | +€83,293 | +584% |
| Plant, machinery and equipment | 23 | €12,279 | €14,770 | +€2,490 | +20.3% |
| Furniture and vehicles | 24 | €0 | €82,627 | +€82,627 | |
| Other tangible fixed assets | 26 | €1,987 | €163 | -€1,824 | -91.8% |
| Current assets | 29/58 | €603,078 | €698,112 | +€95,035 | +15.8% |
| Stocks and contracts in progress | 3 | €531,617 | €495,561 | -€36,057 | -6.8% |
| Stocks | 30/36 | €531,617 | €495,561 | -€36,057 | -6.8% |
| Amounts receivable within one year | 40/41 | €53,802 | €96,390 | +€42,589 | +79.2% |
| Trade receivables | 40 | €40,039 | €96,306 | +€56,267 | +141% |
| Other amounts receivable | 41 | €13,763 | €84 | -€13,679 | -99.4% |
| Cash at bank and in hand | 54/58 | €16,088 | €104,327 | +€88,239 | +548% |
| Deferred charges and accrued income | 490/1 | €1,571 | €1,835 | +€263 | +16.8% |
| Total equity and liabilities | 10/49 | €617,344 | €795,672 | +€178,328 | +28.9% |
| Equity | 10/15 | €308,188 | €432,277 | +€124,089 | +40.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €36,360 | €36,360 | = | 0.0% |
| Distributable reserves | 133 | €36,360 | €36,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €253,236 | €377,325 | +€124,089 | +49.0% |
| Amounts payable | 17/49 | €309,156 | €363,395 | +€54,239 | +17.5% |
| Amounts payable after more than one year | 17 | €21,051 | €65,324 | +€44,273 | +210% |
| Financial debts | 170/4 | €21,051 | €65,324 | +€44,273 | +210% |
| Amounts payable within one year | 42/48 | €288,106 | €298,071 | +€9,966 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €42,596 | €53,118 | +€10,522 | +24.7% |
| Trade debts | 44 | €45,277 | €16,128 | -€29,149 | -64.4% |
| Suppliers | 440/4 | €45,277 | €16,128 | -€29,149 | -64.4% |
| Taxes, remuneration and social security | 45 | €26,361 | €44,931 | +€18,570 | +70.4% |
| Taxes | 450/3 | €12,348 | €37,344 | +€24,996 | +202% |
| Remuneration and social security | 454/9 | €14,013 | €7,587 | -€6,426 | -45.9% |
| Other amounts payable | 47/48 | €173,872 | €183,894 | +€10,023 | +5.8% |
| Remuneration, social security and pensions | 62 | €145,953 | €121,858 | -€24,095 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,417 | €24,933 | +€18,516 | +289% |
| Other operating charges | 640/8 | €4,189 | €1,094 | -€3,096 | -73.9% |
| Gross operating margin | 9900 | €238,281 | €318,092 | +€79,811 | +33.5% |
| Operating profit (loss) | 9901 | €81,721 | €170,207 | +€88,485 | +108% |
| Financial income | 75/76B | €25 | €5,183 | +€5,158 | +20,606% |
| Recurring financial income | 75 | €25 | €5,183 | +€5,158 | +20,606% |
| Financial charges | 65/66B | €3,124 | €4,793 | +€1,670 | +53.4% |
| Recurring financial charges | 65 | €3,124 | €4,793 | +€1,670 | +53.4% |
| Profit (loss) for the period before taxes | 9903 | €78,622 | €170,596 | +€91,973 | +117% |
| Income taxes | 67/77 | €22,348 | €46,507 | +€24,158 | +108% |
| Profit (loss) for the period | 9904 | €56,274 | €124,089 | +€67,815 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €56,274 | €124,089 | +€67,815 | +121% |
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 23 October 2026 via checked.be.