BIO SOLUTION: what changed
BIO SOLUTION
Largest movements
- Current investments +€400,000
up €400,000 (+219%), from €182,720 to €582,720
- Cash -€66,786
down €66,786 (-45.7%), from €146,277 to €79,490
mainly Current investments (-€400,000) and Deferred charges and accrued income (-€4,564)
- Receivables within one year -€43,958
down €43,958 (-94.0%), from €46,750 to €2,792
of which Trade receivables: -€28,504
- Other debts +€201,711
up €201,711 (+13,781%), from €1,464 to €203,175
- Reserves +€71,851
up €71,851 (+23.6%), from €304,063 to €375,913
of which Distributable reserves: +€71,851
- Tax, wage and social debts +€15,758
up €15,758 (+70.0%), from €22,497 to €38,255
- Gross operating margin +€5,495
up €5,495 (+5.1%), from €108,456 to €113,951
- Depreciation -€5,092
down €5,092 (-53.7%), from €9,486 to €4,394
- Taxes +€4,164
up €4,164 (+12.8%), from €32,464 to €36,628
- Financial income +€1,801
up €1,801 (+365%), from €494 to €2,295
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €402,601 | €695,328 | +€292,727 | +72.7% |
| Fixed assets | 21/28 | €24,898 | €23,805 | -€1,093 | -4.4% |
| Tangible fixed assets | 22/27 | €24,898 | €23,805 | -€1,093 | -4.4% |
| Land and buildings | 22 | €16,856 | €18,741 | +€1,885 | +11.2% |
| Plant, machinery and equipment | 23 | €1,041 | €793 | -€248 | -23.8% |
| Furniture and vehicles | 24 | €4,910 | €2,473 | -€2,437 | -49.6% |
| Other tangible fixed assets | 26 | €2,090 | €1,797 | -€293 | -14.0% |
| Current assets | 29/58 | €377,703 | €671,523 | +€293,820 | +77.8% |
| Amounts receivable within one year | 40/41 | €46,750 | €2,792 | -€43,958 | -94.0% |
| Trade receivables | 40 | €31,296 | €2,792 | -€28,504 | -91.1% |
| Other amounts receivable | 41 | €15,454 | €0 | -€15,454 | -100% |
| Current investments | 50/53 | €182,720 | €582,720 | +€400,000 | +219% |
| Cash at bank and in hand | 54/58 | €146,277 | €79,490 | -€66,786 | -45.7% |
| Deferred charges and accrued income | 490/1 | €1,957 | €6,521 | +€4,564 | +233% |
| Total equity and liabilities | 10/49 | €402,601 | €695,328 | +€292,727 | +72.7% |
| Equity | 10/15 | €377,855 | €449,706 | +€71,851 | +19.0% |
| Reserves | 13 | €304,063 | €375,913 | +€71,851 | +23.6% |
| Non-distributable reserves | 130/1 | €182,720 | €182,720 | = | 0.0% |
| Own shares acquired | 1312 | €182,720 | €182,720 | = | 0.0% |
| Distributable reserves | 133 | €121,343 | €193,193 | +€71,851 | +59.2% |
| Profit (loss) carried forward | 14 | €73,793 | €73,793 | = | 0.0% |
| Amounts payable | 17/49 | €24,746 | €245,622 | +€220,876 | +893% |
| Amounts payable within one year | 42/48 | €24,710 | €244,892 | +€220,182 | +891% |
| Trade debts | 44 | €750 | €3,462 | +€2,712 | +362% |
| Suppliers | 440/4 | €750 | €3,462 | +€2,712 | +362% |
| Taxes, remuneration and social security | 45 | €22,497 | €38,255 | +€15,758 | +70.0% |
| Taxes | 450/3 | €22,497 | €38,255 | +€15,758 | +70.0% |
| Other amounts payable | 47/48 | €1,464 | €203,175 | +€201,711 | +13,781% |
| Accrued charges and deferred income | 492/3 | €35 | €729 | +€694 | +1,973% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,486 | €4,394 | -€5,092 | -53.7% |
| Other operating charges | 640/8 | €2,613 | €3,129 | +€515 | +19.7% |
| Gross operating margin | 9900 | €108,456 | €113,951 | +€5,495 | +5.1% |
| Operating profit (loss) | 9901 | €96,357 | €106,429 | +€10,072 | +10.5% |
| Financial income | 75/76B | €494 | €2,295 | +€1,801 | +365% |
| Recurring financial income | 75 | €494 | €2,295 | +€1,801 | +365% |
| Financial charges | 65/66B | €256 | €245 | -€11 | -4.2% |
| Recurring financial charges | 65 | €256 | €245 | -€11 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €96,595 | €108,479 | +€11,883 | +12.3% |
| Income taxes | 67/77 | €32,464 | €36,628 | +€4,164 | +12.8% |
| Profit (loss) for the period | 9904 | €64,132 | €71,851 | +€7,719 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €64,132 | €71,851 | +€7,719 | +12.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.