Bio-Tech-Business: 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-Tech-Business
Largest movements
- Receivables within one year -€18,453
down €18,453 (-28.6%), from €64,462 to €46,009
of which Trade receivables: -€20,725
- Receivables after one year -€1,291
down €1,291 (-20.9%), from €6,182 to €4,891
- Cash +€858
up €858 (+165%), from €519 to €1,377
mainly Receivables within one year (+€18,453) and Trade debts (+€9,115)
- Profit (loss) carried forward -€15,494
down €15,494 (-673%), from -€2,304 to -€17,798
- Tax, wage and social debts -€12,416
down €12,416 (-98.9%), from €12,550 to €134
- Trade debts +€9,115
up €9,115 (+70.9%), from €12,863 to €21,978
- Gross operating margin -€32,019
down €32,019, from €4,521 to -€27,498
- Taxes -€12,315
down €12,315, from €74 to -€12,240
- Financial income -€1,750
down €1,750 (-57.6%), from €3,035 to €1,286
- Write-downs -€1,649
no longer reported in 2025 (was €1,649)
- Financial charges -€1,441
down €1,441 (-67.0%), from €2,151 to €709
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 | €71,169 | €52,374 | -€18,795 | -26.4% |
| Fixed assets | 21/28 | €6 | - | -€6 | |
| Tangible fixed assets | 22/27 | €6 | - | -€6 | |
| Furniture and vehicles | 24 | €6 | - | -€6 | |
| Current assets | 29/58 | €71,163 | €52,374 | -€18,789 | -26.4% |
| Amounts receivable after more than one year | 29 | €6,182 | €4,891 | -€1,291 | -20.9% |
| Other amounts receivable | 291 | €6,182 | €4,891 | -€1,291 | -20.9% |
| Amounts receivable within one year | 40/41 | €64,462 | €46,009 | -€18,453 | -28.6% |
| Trade receivables | 40 | €29,826 | €9,101 | -€20,725 | -69.5% |
| Other amounts receivable | 41 | €34,636 | €36,908 | +€2,272 | +6.6% |
| Cash at bank and in hand | 54/58 | €519 | €1,377 | +€858 | +165% |
| Deferred charges and accrued income | 490/1 | - | €97 | +€97 | |
| Total equity and liabilities | 10/49 | €71,169 | €52,374 | -€18,795 | -26.4% |
| Equity | 10/15 | €45,756 | €30,262 | -€15,494 | -33.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,860 | €41,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,304 | -€17,798 | -€15,494 | -673% |
| Amounts payable | 17/49 | €25,413 | €22,112 | -€3,301 | -13.0% |
| Amounts payable within one year | 42/48 | €25,413 | €22,112 | -€3,301 | -13.0% |
| Trade debts | 44 | €12,863 | €21,978 | +€9,115 | +70.9% |
| Suppliers | 440/4 | €12,863 | €21,978 | +€9,115 | +70.9% |
| Taxes, remuneration and social security | 45 | €12,550 | €134 | -€12,416 | -98.9% |
| Taxes | 450/3 | €12,550 | €134 | -€12,416 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66 | €6 | -€59 | -90.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,649 | - | -€1,649 | |
| Other operating charges | 640/8 | €1,493 | €807 | -€686 | -45.9% |
| Gross operating margin | 9900 | €4,521 | -€27,498 | -€32,019 | |
| Operating profit (loss) | 9901 | €1,314 | -€28,311 | -€29,625 | |
| Financial income | 75/76B | €3,035 | €1,286 | -€1,750 | -57.6% |
| Recurring financial income | 75 | €3,035 | €1,286 | -€1,750 | -57.6% |
| Financial charges | 65/66B | €2,151 | €709 | -€1,441 | -67.0% |
| Recurring financial charges | 65 | €2,151 | €709 | -€1,441 | -67.0% |
| Profit (loss) for the period before taxes | 9903 | €2,199 | -€27,734 | -€29,933 | |
| Income taxes | 67/77 | €74 | -€12,240 | -€12,315 | |
| Profit (loss) for the period | 9904 | €2,125 | -€15,494 | -€17,619 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,125 | -€15,494 | -€17,619 |
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 18 October 2026 via checked.be.