272BIO: 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.
272BIO
Largest movements
- Cash -€781,628
down €781,628 (-69.0%), from €1.1m to €350,764
mainly Net result for the year (-€631,558) and Other debts (-€307,907)
- Receivables within one year -€68,284
down €68,284 (-52.3%), from €130,617 to €62,333
of which Trade receivables: -€71,576
- Tangible fixed assets -€45,508
down €45,508 (-14.8%), from €307,113 to €261,604
of which Plant, machinery and equipment: -€58,312
- Profit (loss) carried forward -€631,558
down €631,558 (-78.4%), from -€805,750 to -€1.4m
- Other debts -€307,907
down €307,907 (-33.2%), from €926,462 to €618,555
- Accrued charges and deferred income +€79,167
new in 2025: €79,167
- Trade debts -€44,988
down €44,988 (-22.4%), from €200,776 to €155,788
- Tax, wage and social debts +€33,818
up €33,818 (+71.1%), from €47,581 to €81,399
of which Remuneration and social security: +€30,171
- Staff costs +€184,489
up €184,489 (+45.5%), from €405,850 to €590,340
- Gross operating margin +€86,581
up €86,581 (+490.0%), from €17,671 to €104,252
- Other operating charges +€44,351
up €44,351 (+12967.3%), from €342 to €44,693
- Depreciation +€41,923
up €41,923 (+126.5%), from €33,153 to €75,076
- Financial charges -€9,114
down €9,114 (-25.2%), from €36,149 to €27,035
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 | €1,581,070 | €709,601 | -€871,469 | -55.1% |
| Fixed assets | 21/28 | €315,984 | €280,475 | -€35,508 | -11.2% |
| Tangible fixed assets | 22/27 | €307,113 | €261,604 | -€45,508 | -14.8% |
| Plant, machinery and equipment | 23 | €299,795 | €241,483 | -€58,312 | -19.5% |
| Furniture and vehicles | 24 | €7,318 | €9,055 | +€1,737 | +23.7% |
| Other tangible fixed assets | 26 | - | €11,067 | +€11,067 | |
| Financial fixed assets | 28 | €8,871 | €18,871 | +€10,000 | +112.7% |
| Current assets | 29/58 | €1,265,086 | €429,126 | -€835,960 | -66.1% |
| Amounts receivable within one year | 40/41 | €130,617 | €62,333 | -€68,284 | -52.3% |
| Trade receivables | 40 | €96,174 | €24,598 | -€71,576 | -74.4% |
| Other amounts receivable | 41 | €34,443 | €37,735 | +€3,292 | +9.6% |
| Cash at bank and in hand | 54/58 | €1,132,392 | €350,764 | -€781,628 | -69.0% |
| Deferred charges and accrued income | 490/1 | €2,077 | €16,029 | +€13,952 | +671.6% |
| Total equity and liabilities | 10/49 | €1,581,070 | €709,601 | -€871,469 | -55.1% |
| Equity | 10/15 | €406,250 | -€225,308 | -€631,558 | |
| Contributions | 10/11 | €1,212,000 | €1,212,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€805,750 | -€1,437,308 | -€631,558 | -78.4% |
| Amounts payable | 17/49 | €1,174,819 | €934,909 | -€239,911 | -20.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €1,174,819 | €855,742 | -€319,077 | -27.2% |
| Trade debts | 44 | €200,776 | €155,788 | -€44,988 | -22.4% |
| Suppliers | 440/4 | €200,776 | €155,788 | -€44,988 | -22.4% |
| Taxes, remuneration and social security | 45 | €47,581 | €81,399 | +€33,818 | +71.1% |
| Taxes | 450/3 | €3,443 | €7,090 | +€3,647 | +105.9% |
| Remuneration and social security | 454/9 | €44,139 | €74,309 | +€30,171 | +68.4% |
| Other amounts payable | 47/48 | €926,462 | €618,555 | -€307,907 | -33.2% |
| Accrued charges and deferred income | 492/3 | - | €79,167 | +€79,167 | |
| Remuneration, social security and pensions | 62 | €405,850 | €590,340 | +€184,489 | +45.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,153 | €75,076 | +€41,923 | +126.5% |
| Other operating charges | 640/8 | €342 | €44,693 | +€44,351 | +12967.3% |
| Gross operating margin | 9900 | €17,671 | €104,252 | +€86,581 | +490.0% |
| Operating profit (loss) | 9901 | -€421,675 | -€605,857 | -€184,182 | -43.7% |
| Financial income | 75/76B | €615 | €3,086 | +€2,471 | +401.7% |
| Recurring financial income | 75 | €615 | €3,086 | +€2,471 | +401.7% |
| Financial charges | 65/66B | €36,149 | €27,035 | -€9,114 | -25.2% |
| Recurring financial charges | 65 | €36,149 | €27,035 | -€9,114 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | -€457,209 | -€629,806 | -€172,597 | -37.8% |
| Income taxes | 67/77 | €0 | €1,752 | +€1,752 | |
| Profit (loss) for the period | 9904 | -€457,209 | -€631,558 | -€174,349 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€457,209 | -€631,558 | -€174,349 | -38.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.