BIOCIDAL ALTERNATIVE SOLUTIONS: 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.
BIOCIDAL ALTERNATIVE SOLUTIONS
Largest movements
- Cash +€345,278
up €345,278 (+4,140%), from €8,341 to €353,619
mainly Receivables within one year (+€300,987) and Contributions, distributions and other (+€104,007)
- Receivables within one year -€300,987
down €300,987 (-30.8%), from €977,134 to €676,146
of which Trade receivables: -€217,832
- Intangible fixed assets +€165,338
up €165,338 (+2,052%), from €8,059 to €173,396
- Investment grants +€124,007
up €124,007 (+4,274%), from €2,901 to €126,908
- Trade debts +€91,348
up €91,348 (+113%), from €80,991 to €172,339
- Other debts -€73,043
down €73,043 (-26.3%), from €277,618 to €204,574
- Profit (loss) carried forward +€67,058
up €67,058 (+19.8%), from €338,146 to €405,204
- Financial income -€160,445
down €160,445 (-91.7%), from €174,980 to €14,534
- Depreciation -€156,109
down €156,109 (-60.6%), from €257,738 to €101,629
- Gross operating margin +€50,462
up €50,462 (+13.8%), from €365,548 to €416,010
- Staff costs +€12,039
up €12,039 (+5.4%), from €222,259 to €234,298
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 | €1,014,080 | €1,213,340 | +€199,260 | +19.6% |
| Fixed assets | 21/28 | €28,605 | €183,575 | +€154,970 | +542% |
| Intangible fixed assets | 21 | €8,059 | €173,396 | +€165,338 | +2,052% |
| Tangible fixed assets | 22/27 | €20,547 | €10,179 | -€10,368 | -50.5% |
| Plant, machinery and equipment | 23 | €20,547 | €10,179 | -€10,368 | -50.5% |
| Furniture and vehicles | 24 | €0 | €0 | -€0 | -100% |
| Current assets | 29/58 | €985,474 | €1,029,765 | +€44,291 | +4.5% |
| Amounts receivable within one year | 40/41 | €977,134 | €676,146 | -€300,987 | -30.8% |
| Trade receivables | 40 | €656,719 | €438,887 | -€217,832 | -33.2% |
| Other amounts receivable | 41 | €320,414 | €237,259 | -€83,156 | -26.0% |
| Cash at bank and in hand | 54/58 | €8,341 | €353,619 | +€345,278 | +4,140% |
| Total equity and liabilities | 10/49 | €1,014,080 | €1,213,340 | +€199,260 | +19.6% |
| Equity | 10/15 | €593,055 | €785,112 | +€192,057 | +32.4% |
| Contributions | 10/11 | €230,000 | €230,000 | = | 0.0% |
| Capital | 10 | €230,000 | €230,000 | = | 0.0% |
| Issued capital | 100 | €230,000 | €230,000 | = | 0.0% |
| Reserves | 13 | €22,008 | €23,000 | +€992 | +4.5% |
| Non-distributable reserves | 130/1 | €22,008 | €23,000 | +€992 | +4.5% |
| Legal reserve | 130 | €22,008 | €23,000 | +€992 | +4.5% |
| Profit (loss) carried forward | 14 | €338,146 | €405,204 | +€67,058 | +19.8% |
| Investment grants | 15 | €2,901 | €126,908 | +€124,007 | +4,274% |
| Amounts payable | 17/49 | €421,024 | €428,228 | +€7,204 | +1.7% |
| Amounts payable after more than one year | 17 | €17,643 | €5,943 | -€11,700 | -66.3% |
| Financial debts | 170/4 | €17,643 | €5,943 | -€11,700 | -66.3% |
| Amounts payable within one year | 42/48 | €403,381 | €422,285 | +€18,903 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €11,455 | €11,700 | +€245 | +2.1% |
| Trade debts | 44 | €80,991 | €172,339 | +€91,348 | +113% |
| Suppliers | 440/4 | €80,991 | €172,339 | +€91,348 | +113% |
| Taxes, remuneration and social security | 45 | €33,318 | €33,672 | +€353 | +1.1% |
| Taxes | 450/3 | €4,397 | €1,196 | -€3,201 | -72.8% |
| Remuneration and social security | 454/9 | €28,921 | €32,475 | +€3,554 | +12.3% |
| Other amounts payable | 47/48 | €277,618 | €204,574 | -€73,043 | -26.3% |
| Remuneration, social security and pensions | 62 | €222,259 | €234,298 | +€12,039 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €257,738 | €101,629 | -€156,109 | -60.6% |
| Other operating charges | 640/8 | €387 | €998 | +€611 | +158% |
| Gross operating margin | 9900 | €365,548 | €416,010 | +€50,462 | +13.8% |
| Operating profit (loss) | 9901 | -€114,836 | €79,085 | +€193,921 | |
| Financial income | 75/76B | €174,980 | €14,534 | -€160,445 | -91.7% |
| Recurring financial income | 75 | €174,980 | €14,534 | -€160,445 | -91.7% |
| Financial charges | 65/66B | €5,515 | €4,701 | -€814 | -14.8% |
| Recurring financial charges | 65 | €5,515 | €4,701 | -€814 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €54,629 | €88,918 | +€34,289 | +62.8% |
| Income taxes | 67/77 | €563 | €869 | +€306 | +54.3% |
| Profit (loss) for the period | 9904 | €54,066 | €88,050 | +€33,984 | +62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,066 | €88,050 | +€33,984 | +62.9% |
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 15 October 2026 via checked.be.