Bio-Perspectives: 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.
Bio-Perspectives
Largest movements
- Cash +€91,820
up €91,820 (+172.4%), from €53,247 to €145,067
mainly Net result for the year (+€79,613) and Receivables within one year (+€35,140)
- Receivables within one year -€35,140
down €35,140 (-48.4%), from €72,658 to €37,517
of which Trade receivables: -€43,077
- Deferred charges and accrued income +€23,965
up €23,965 (+68295.6%), from €35 to €24,000
- Reserves +€58,500
up €58,500 (+54.9%), from €106,500 to €165,000
- Tax, wage and social debts +€22,310
up €22,310 (+170.3%), from €13,099 to €35,408
- Gross operating margin -€31,698
down €31,698 (-23.2%), from €136,555 to €104,857
- Taxes -€7,936
down €7,936 (-27.2%), from €29,187 to €21,251
- Staff costs +€2,379
new in 2025: €2,379
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 | €126,380 | €206,760 | +€80,380 | +63.6% |
| Fixed assets | 21/28 | €441 | €176 | -€264 | -60.0% |
| Tangible fixed assets | 22/27 | €441 | €176 | -€264 | -60.0% |
| Plant, machinery and equipment | 23 | €441 | €176 | -€264 | -60.0% |
| Current assets | 29/58 | €125,939 | €206,584 | +€80,644 | +64.0% |
| Amounts receivable within one year | 40/41 | €72,658 | €37,517 | -€35,140 | -48.4% |
| Trade receivables | 40 | €71,845 | €28,769 | -€43,077 | -60.0% |
| Other amounts receivable | 41 | €813 | €8,749 | +€7,936 | +976.7% |
| Cash at bank and in hand | 54/58 | €53,247 | €145,067 | +€91,820 | +172.4% |
| Deferred charges and accrued income | 490/1 | €35 | €24,000 | +€23,965 | +68295.6% |
| Total equity and liabilities | 10/49 | €126,380 | €206,760 | +€80,380 | +63.6% |
| Equity | 10/15 | €109,993 | €168,178 | +€58,185 | +52.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €106,500 | €165,000 | +€58,500 | +54.9% |
| Distributable reserves | 133 | €106,500 | €165,000 | +€58,500 | +54.9% |
| Profit (loss) carried forward | 14 | €493 | €178 | -€315 | -64.0% |
| Amounts payable | 17/49 | €16,387 | €38,582 | +€22,195 | +135.4% |
| Amounts payable within one year | 42/48 | €16,387 | €38,582 | +€22,195 | +135.4% |
| Trade debts | 44 | €1,799 | €1,615 | -€184 | -10.2% |
| Suppliers | 440/4 | €1,799 | €1,615 | -€184 | -10.2% |
| Taxes, remuneration and social security | 45 | €13,099 | €35,408 | +€22,310 | +170.3% |
| Taxes | 450/3 | €13,099 | €35,408 | +€22,310 | +170.3% |
| Other amounts payable | 47/48 | €1,489 | €1,559 | +€70 | +4.7% |
| Remuneration, social security and pensions | 62 | - | €2,379 | +€2,379 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €220 | €264 | +€44 | +20.0% |
| Other operating charges | 640/8 | €106 | €697 | +€591 | +558.0% |
| Gross operating margin | 9900 | €136,555 | €104,857 | -€31,698 | -23.2% |
| Operating profit (loss) | 9901 | €136,229 | €101,517 | -€34,712 | -25.5% |
| Financial charges | 65/66B | €48 | €653 | +€604 | +1248.7% |
| Recurring financial charges | 65 | €48 | €653 | +€604 | +1248.7% |
| Profit (loss) for the period before taxes | 9903 | €136,180 | €100,864 | -€35,316 | -25.9% |
| Income taxes | 67/77 | €29,187 | €21,251 | -€7,936 | -27.2% |
| Profit (loss) for the period | 9904 | €106,993 | €79,613 | -€27,380 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €106,993 | €79,613 | -€27,380 | -25.6% |
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.