SHOP BOTA: 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.
SHOP BOTA
Largest movements
- Cash -€76,597
down €76,597 (-10.4%), from €738,619 to €662,022
mainly Trade debts (-€334,679) and Receivables within one year (-€15,902)
- Receivables within one year +€15,902
up €15,902 (+213%), from €7,457 to €23,359
of which Trade receivables: +€21,719
- Stocks and contracts -€15,661
down €15,661 (-14.6%), from €107,581 to €91,920
- Tangible fixed assets -€11,326
down €11,326 (-33.4%), from €33,897 to €22,572
of which Plant, machinery and equipment: -€6,253
- Trade debts -€334,679
down €334,679 (-71.6%), from €467,179 to €132,500
- Other debts +€186,053
up €186,053 (+295%), from €63,071 to €249,124
- Profit (loss) carried forward +€65,990
up €65,990 (+31.9%), from €207,150 to €273,140
- Other operating charges +€12,407
up €12,407 (+761%), from €1,631 to €14,038
- Financial charges +€7,804
up €7,804 (+84.1%), from €9,275 to €17,080
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 | €899,418 | €811,211 | -€88,206 | -9.8% |
| Fixed assets | 21/28 | €39,897 | €28,572 | -€11,326 | -28.4% |
| Tangible fixed assets | 22/27 | €33,897 | €22,572 | -€11,326 | -33.4% |
| Plant, machinery and equipment | 23 | €21,303 | €15,050 | -€6,253 | -29.4% |
| Furniture and vehicles | 24 | €5,836 | €1,601 | -€4,235 | -72.6% |
| Other tangible fixed assets | 26 | €6,758 | €5,920 | -€838 | -12.4% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €859,520 | €782,639 | -€76,881 | -8.9% |
| Stocks and contracts in progress | 3 | €107,581 | €91,920 | -€15,661 | -14.6% |
| Stocks | 30/36 | €107,581 | €91,920 | -€15,661 | -14.6% |
| Amounts receivable within one year | 40/41 | €7,457 | €23,359 | +€15,902 | +213% |
| Trade receivables | 40 | €665 | €22,384 | +€21,719 | +3,267% |
| Other amounts receivable | 41 | €6,792 | €975 | -€5,817 | -85.6% |
| Cash at bank and in hand | 54/58 | €738,619 | €662,022 | -€76,597 | -10.4% |
| Deferred charges and accrued income | 490/1 | €5,863 | €5,339 | -€525 | -8.9% |
| Total equity and liabilities | 10/49 | €899,418 | €811,211 | -€88,206 | -9.8% |
| Equity | 10/15 | €254,951 | €320,941 | +€65,990 | +25.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €17,801 | €17,801 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,801 | €14,801 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €207,150 | €273,140 | +€65,990 | +31.9% |
| Amounts payable | 17/49 | €644,466 | €490,270 | -€154,196 | -23.9% |
| Amounts payable within one year | 42/48 | €644,466 | €490,247 | -€154,220 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €467,179 | €132,500 | -€334,679 | -71.6% |
| Suppliers | 440/4 | €467,179 | €132,500 | -€334,679 | -71.6% |
| Taxes, remuneration and social security | 45 | €114,216 | €108,623 | -€5,593 | -4.9% |
| Taxes | 450/3 | €59,610 | €61,427 | +€1,817 | +3.0% |
| Remuneration and social security | 454/9 | €54,606 | €47,196 | -€7,411 | -13.6% |
| Other amounts payable | 47/48 | €63,071 | €249,124 | +€186,053 | +295% |
| Accrued charges and deferred income | 492/3 | - | €24 | +€24 | |
| Remuneration, social security and pensions | 62 | €200,131 | €199,177 | -€954 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,104 | €11,326 | +€2,222 | +24.4% |
| Other operating charges | 640/8 | €1,631 | €14,038 | +€12,407 | +761% |
| Gross operating margin | 9900 | €341,792 | €343,725 | +€1,933 | +0.6% |
| Operating profit (loss) | 9901 | €130,925 | €119,183 | -€11,742 | -9.0% |
| Financial income | 75/76B | €21 | €12 | -€9 | -43.5% |
| Recurring financial income | 75 | €21 | €12 | -€9 | -43.5% |
| Financial charges | 65/66B | €9,275 | €17,080 | +€7,804 | +84.1% |
| Recurring financial charges | 65 | €9,275 | €17,080 | +€7,804 | +84.1% |
| Profit (loss) for the period before taxes | 9903 | €121,671 | €102,115 | -€19,555 | -16.1% |
| Income taxes | 67/77 | €33,308 | €36,126 | +€2,818 | +8.5% |
| Profit (loss) for the period | 9904 | €88,363 | €65,990 | -€22,373 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €88,363 | €65,990 | -€22,373 | -25.3% |
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 17 October 2026 via checked.be.