BIO'TY ATTITUDE: 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'TY ATTITUDE
Largest movements
- Tangible fixed assets -€26,800
down €26,800 (-47.1%), from €56,957 to €30,157
- Receivables within one year +€17,289
up €17,289 (+214%), from €8,087 to €25,377
of which Trade receivables: +€18,844
- Cash +€9,258
up €9,258 (+160%), from €5,781 to €15,039
mainly Depreciation (+€27,208) and Trade debts (+€23,087)
- Stocks and contracts +€2,379
up €2,379 (+151%), from €1,576 to €3,955
- Trade debts +€23,087
up €23,087 (+432%), from €5,346 to €28,433
- Debts after one year -€10,897
down €10,897 (-7.1%), from €152,464 to €141,568
of which Financial debts: -€10,897
- Profit (loss) carried forward -€6,818
down €6,818 (-4.6%), from -€147,830 to -€154,648
- Other debts -€4,921
down €4,921 (-26.5%), from €18,550 to €13,629
- Tax, wage and social debts +€1,524
up €1,524 (+5.6%), from €27,060 to €28,583
of which Remuneration and social security: +€4,378
- Staff costs +€11,213
up €11,213 (+11.8%), from €94,751 to €105,964
- Other operating charges +€2,238
up €2,238 (+817%), from €274 to €2,511
- Gross operating margin +€2,165
up €2,165 (+1.7%), from €130,909 to €133,074
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 | €72,487 | €74,661 | +€2,175 | +3.0% |
| Fixed assets | 21/28 | €56,957 | €30,157 | -€26,800 | -47.1% |
| Tangible fixed assets | 22/27 | €56,957 | €30,157 | -€26,800 | -47.1% |
| Plant, machinery and equipment | 23 | €16,850 | €6,819 | -€10,031 | -59.5% |
| Furniture and vehicles | 24 | €6,008 | €2,628 | -€3,381 | -56.3% |
| Other tangible fixed assets | 26 | €34,099 | €20,710 | -€13,389 | -39.3% |
| Current assets | 29/58 | €15,529 | €44,504 | +€28,975 | +187% |
| Stocks and contracts in progress | 3 | €1,576 | €3,955 | +€2,379 | +151% |
| Stocks | 30/36 | €1,576 | €3,955 | +€2,379 | +151% |
| Amounts receivable within one year | 40/41 | €8,087 | €25,377 | +€17,289 | +214% |
| Trade receivables | 40 | €6,532 | €25,377 | +€18,844 | +288% |
| Other amounts receivable | 41 | €1,555 | - | -€1,555 | |
| Cash at bank and in hand | 54/58 | €5,781 | €15,039 | +€9,258 | +160% |
| Deferred charges and accrued income | 490/1 | €85 | €133 | +€48 | +56.7% |
| Total equity and liabilities | 10/49 | €72,487 | €74,661 | +€2,175 | +3.0% |
| Equity | 10/15 | -€141,630 | -€148,448 | -€6,818 | -4.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€147,830 | -€154,648 | -€6,818 | -4.6% |
| Amounts payable | 17/49 | €214,116 | €223,109 | +€8,993 | +4.2% |
| Amounts payable after more than one year | 17 | €152,464 | €141,568 | -€10,897 | -7.1% |
| Financial debts | 170/4 | €52,464 | €41,568 | -€10,897 | -20.8% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €61,561 | €81,541 | +€19,980 | +32.5% |
| Current portion of amounts payable after more than one year | 42 | €10,605 | €10,897 | +€292 | +2.8% |
| Trade debts | 44 | €5,346 | €28,433 | +€23,087 | +432% |
| Suppliers | 440/4 | €5,346 | €28,433 | +€23,087 | +432% |
| Taxes, remuneration and social security | 45 | €27,060 | €28,583 | +€1,524 | +5.6% |
| Taxes | 450/3 | €14,367 | €11,513 | -€2,854 | -19.9% |
| Remuneration and social security | 454/9 | €12,692 | €17,070 | +€4,378 | +34.5% |
| Other amounts payable | 47/48 | €18,550 | €13,629 | -€4,921 | -26.5% |
| Accrued charges and deferred income | 492/3 | €91 | - | -€91 | |
| Non-recurring operating income | 76A | - | €1,774 | +€1,774 | |
| Remuneration, social security and pensions | 62 | €94,751 | €105,964 | +€11,213 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,553 | €27,208 | -€344 | -1.2% |
| Other operating charges | 640/8 | €274 | €2,511 | +€2,238 | +817% |
| Non-recurring operating charges | 66A | - | €610 | +€610 | |
| Gross operating margin | 9900 | €130,909 | €133,074 | +€2,165 | +1.7% |
| Operating profit (loss) | 9901 | €8,331 | -€3,221 | -€11,552 | |
| Financial income | 75/76B | €0 | €11 | +€11 | +14,013% |
| Recurring financial income | 75 | €0 | €11 | +€11 | +14,013% |
| Financial charges | 65/66B | €3,110 | €3,609 | +€498 | +16.0% |
| Recurring financial charges | 65 | €2,862 | €2,158 | -€704 | -24.6% |
| Non-recurring financial charges | 66B | €248 | €1,451 | +€1,202 | +484% |
| Profit (loss) for the period before taxes | 9903 | €5,221 | -€6,818 | -€12,039 | |
| Profit (loss) for the period | 9904 | €5,221 | -€6,818 | -€12,039 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,221 | -€6,818 | -€12,039 |
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 27 October 2026 via checked.be.