NEYBOR 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.
NEYBOR BOTANIQUE
Largest movements
- Tangible fixed assets +€335,960
up €335,960 (+6.7%), from €5.0m to €5.4m
of which Land and buildings: +€349,798
- Debts after one year +€419,086
up €419,086 (+8.4%), from €5.0m to €5.4m
of which Financial debts: +€443,260
- Profit (loss) carried forward -€84,109
down €84,109 (-27.6%), from -€305,203 to -€389,312
- Trade debts +€73,556
up €73,556 (+5,491%), from €1,340 to €74,895
- Accrued charges and deferred income -€66,419
down €66,419 (-100%), from €66,419 to €0
- Depreciation +€40,500
up €40,500 (+19.8%), from €204,439 to €244,940
- Financial charges +€18,771
up €18,771 (+30.8%), from €60,872 to €79,643
- Gross operating margin +€6,528
up €6,528 (+2.7%), from €245,038 to €251,567
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 | €5,046,667 | €5,390,798 | +€344,131 | +6.8% |
| Fixed assets | 21/28 | €5,031,944 | €5,367,905 | +€335,960 | +6.7% |
| Tangible fixed assets | 22/27 | €5,031,944 | €5,367,905 | +€335,960 | +6.7% |
| Land and buildings | 22 | €4,949,937 | €5,299,735 | +€349,798 | +7.1% |
| Furniture and vehicles | 24 | €82,007 | €68,169 | -€13,838 | -16.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €14,723 | €22,893 | +€8,170 | +55.5% |
| Amounts receivable within one year | 40/41 | €2,550 | €18,250 | +€15,700 | +616% |
| Trade receivables | 40 | €2,550 | €8,250 | +€5,700 | +224% |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €11,280 | €4,264 | -€7,016 | -62.2% |
| Deferred charges and accrued income | 490/1 | €893 | €379 | -€514 | -57.5% |
| Total equity and liabilities | 10/49 | €5,046,667 | €5,390,798 | +€344,131 | +6.8% |
| Equity | 10/15 | -€125,203 | -€209,312 | -€84,109 | -67.2% |
| Contributions | 10/11 | €180,000 | €180,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€305,203 | -€389,312 | -€84,109 | -27.6% |
| Amounts payable | 17/49 | €5,171,870 | €5,600,110 | +€428,240 | +8.3% |
| Amounts payable after more than one year | 17 | €4,992,969 | €5,412,055 | +€419,086 | +8.4% |
| Financial debts | 170/4 | €4,948,069 | €5,391,329 | +€443,260 | +9.0% |
| Other amounts payable | 178/9 | €44,900 | €20,726 | -€24,174 | -53.8% |
| Amounts payable within one year | 42/48 | €112,481 | €188,054 | +€75,573 | +67.2% |
| Current portion of amounts payable after more than one year | 42 | €111,142 | €113,159 | +€2,017 | +1.8% |
| Trade debts | 44 | €1,340 | €74,895 | +€73,556 | +5,491% |
| Suppliers | 440/4 | €1,340 | €74,895 | +€73,556 | +5,491% |
| Accrued charges and deferred income | 492/3 | €66,419 | €0 | -€66,419 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €204,439 | €244,940 | +€40,500 | +19.8% |
| Other operating charges | 640/8 | €9,096 | €11,031 | +€1,935 | +21.3% |
| Non-recurring operating charges | 66A | - | €62 | +€62 | |
| Gross operating margin | 9900 | €245,038 | €251,567 | +€6,528 | +2.7% |
| Operating profit (loss) | 9901 | €31,503 | -€4,466 | -€35,969 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €60,872 | €79,643 | +€18,771 | +30.8% |
| Recurring financial charges | 65 | €60,872 | €79,643 | +€18,771 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | -€29,369 | -€84,109 | -€54,740 | -186% |
| Profit (loss) for the period | 9904 | -€29,369 | -€84,109 | -€54,740 | -186% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,369 | -€84,109 | -€54,740 | -186% |
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 25 October 2026 via checked.be.