BIOBIS: 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.
BIOBIS
Largest movements
- Current investments +€17,500
up €17,500 (+12.8%), from €137,000 to €154,500
- Cash -€11,742
down €11,742 (-12.7%), from €92,529 to €80,786
mainly Current investments (-€17,500) and Tax, wage and social debts (-€8,385)
- Receivables within one year -€3,935
down €3,935 (-56.6%), from €6,958 to €3,023
of which Other amounts receivable: -€6,839
- Reserves +€12,029
up €12,029 (+5.6%), from €216,600 to €228,629
- Tax, wage and social debts -€8,385
down €8,385 (-95.3%), from €8,798 to €413
of which Taxes: -€8,535
- Gross operating margin +€4,739
up €4,739 (+28.8%), from €16,436 to €21,175
- Taxes +€3,237
up €3,237 (+107%), from €3,026 to €6,263
- Financial charges +€288
new in 2025: €288
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 | €241,693 | €242,839 | +€1,146 | +0.5% |
| Fixed assets | 21/28 | €5,206 | €3,848 | -€1,358 | -26.1% |
| Tangible fixed assets | 22/27 | €5,206 | €3,848 | -€1,358 | -26.1% |
| Furniture and vehicles | 24 | €5,206 | €3,848 | -€1,358 | -26.1% |
| Current assets | 29/58 | €236,486 | €238,991 | +€2,504 | +1.1% |
| Amounts receivable within one year | 40/41 | €6,958 | €3,023 | -€3,935 | -56.6% |
| Trade receivables | 40 | - | €2,904 | +€2,904 | |
| Other amounts receivable | 41 | €6,958 | €119 | -€6,839 | -98.3% |
| Current investments | 50/53 | €137,000 | €154,500 | +€17,500 | +12.8% |
| Cash at bank and in hand | 54/58 | €92,529 | €80,786 | -€11,742 | -12.7% |
| Deferred charges and accrued income | 490/1 | - | €682 | +€682 | |
| Total equity and liabilities | 10/49 | €241,693 | €242,839 | +€1,146 | +0.5% |
| Equity | 10/15 | €229,000 | €241,029 | +€12,029 | +5.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €216,600 | €228,629 | +€12,029 | +5.6% |
| Distributable reserves | 133 | €216,600 | €228,629 | +€12,029 | +5.6% |
| Amounts payable | 17/49 | €12,693 | €1,810 | -€10,883 | -85.7% |
| Amounts payable within one year | 42/48 | €12,693 | €1,810 | -€10,883 | -85.7% |
| Financial debts | 43 | €1,590 | - | -€1,590 | |
| Other loans | 439 | €1,590 | - | -€1,590 | |
| Trade debts | 44 | €1,471 | €355 | -€1,117 | -75.9% |
| Suppliers | 440/4 | €1,471 | €355 | -€1,117 | -75.9% |
| Taxes, remuneration and social security | 45 | €8,798 | €413 | -€8,385 | -95.3% |
| Taxes | 450/3 | €8,798 | €263 | -€8,535 | -97.0% |
| Remuneration and social security | 454/9 | - | €150 | +€150 | |
| Other amounts payable | 47/48 | €833 | €1,042 | +€209 | +25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,358 | €1,358 | = | 0.0% |
| Other operating charges | 640/8 | €235 | €403 | +€168 | +71.5% |
| Gross operating margin | 9900 | €16,436 | €21,175 | +€4,739 | +28.8% |
| Operating profit (loss) | 9901 | €14,843 | €19,414 | +€4,571 | +30.8% |
| Financial charges | 65/66B | - | €288 | +€288 | |
| Recurring financial charges | 65 | - | €288 | +€288 | |
| Profit (loss) for the period before taxes | 9903 | €14,843 | €19,125 | +€4,283 | +28.9% |
| Income taxes | 67/77 | €3,026 | €6,263 | +€3,237 | +107% |
| Profit (loss) for the period | 9904 | €11,816 | €12,862 | +€1,046 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,816 | €12,862 | +€1,046 | +8.9% |
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.