BIOGRABBIT: what changed
Two fiscal 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.
BIOGRABBIT
Largest movements
- Receivables within one year +€25,378
up €25,378 (+220.8%), from €11,495 to €36,873
of which Trade receivables: +€25,289
- Cash -€21,822
down €21,822 (-87.7%), from €24,889 to €3,067
mainly Receivables within one year (-€25,378) and Receivables after one year (-€20,000)
- Receivables after one year +€20,000
new in 2025: €20,000
- Tangible fixed assets -€872
down €872 (-36.8%), from €2,370 to €1,497
- Reserves +€18,137
up €18,137 (+88.7%), from €20,456 to €38,593
- Other debts +€10,289
new in 2025: €10,289
- Tax, wage and social debts -€5,267
down €5,267 (-36.6%), from €14,397 to €9,130
of which Taxes: -€2,766
- Gross operating margin -€1,867
down €1,867 (-7.1%), from €26,459 to €24,592
- Depreciation +€625
up €625 (+252.1%), from €248 to €872
- Taxes -€508
down €508 (-9.7%), from €5,243 to €4,734
- Financial charges +€373
up €373 (+497.6%), from €75 to €448
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.
Cash bridge derived
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 | €38,797 | €61,503 | +€22,706 | +58.5% |
| Fixed assets | 21/28 | €2,370 | €1,497 | -€872 | -36.8% |
| Tangible fixed assets | 22/27 | €2,370 | €1,497 | -€872 | -36.8% |
| Furniture and vehicles | 24 | €2,370 | €1,497 | -€872 | -36.8% |
| Current assets | 29/58 | €36,428 | €60,006 | +€23,578 | +64.7% |
| Amounts receivable after more than one year | 29 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 291 | - | €20,000 | +€20,000 | |
| Amounts receivable within one year | 40/41 | €11,495 | €36,873 | +€25,378 | +220.8% |
| Trade receivables | 40 | €11,495 | €36,784 | +€25,289 | +220.0% |
| Other amounts receivable | 41 | - | €89 | +€89 | |
| Cash at bank and in hand | 54/58 | €24,889 | €3,067 | -€21,822 | -87.7% |
| Deferred charges and accrued income | 490/1 | €44 | €66 | +€22 | +51.1% |
| Total equity and liabilities | 10/49 | €38,797 | €61,503 | +€22,706 | +58.5% |
| Equity | 10/15 | €23,456 | €41,593 | +€18,137 | +77.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,456 | €38,593 | +€18,137 | +88.7% |
| Distributable reserves | 133 | €20,456 | €38,593 | +€18,137 | +88.7% |
| Amounts payable | 17/49 | €15,341 | €19,910 | +€4,569 | +29.8% |
| Amounts payable within one year | 42/48 | €15,029 | €19,622 | +€4,593 | +30.6% |
| Trade debts | 44 | €632 | €202 | -€430 | -68.0% |
| Suppliers | 440/4 | €632 | €202 | -€430 | -68.0% |
| Taxes, remuneration and social security | 45 | €14,397 | €9,130 | -€5,267 | -36.6% |
| Taxes | 450/3 | €11,897 | €9,130 | -€2,766 | -23.3% |
| Remuneration and social security | 454/9 | €2,501 | €0 | -€2,501 | -100.0% |
| Other amounts payable | 47/48 | - | €10,289 | +€10,289 | |
| Accrued charges and deferred income | 492/3 | €312 | €288 | -€24 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €248 | €872 | +€625 | +252.1% |
| Other operating charges | 640/8 | €437 | €400 | -€38 | -8.6% |
| Gross operating margin | 9900 | €26,459 | €24,592 | -€1,867 | -7.1% |
| Operating profit (loss) | 9901 | €25,774 | €23,320 | -€2,454 | -9.5% |
| Financial charges | 65/66B | €75 | €448 | +€373 | +497.6% |
| Recurring financial charges | 65 | €75 | €448 | +€373 | +497.6% |
| Profit (loss) for the period before taxes | 9903 | €25,699 | €22,872 | -€2,828 | -11.0% |
| Income taxes | 67/77 | €5,243 | €4,734 | -€508 | -9.7% |
| Profit (loss) for the period | 9904 | €20,456 | €18,137 | -€2,319 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,456 | €18,137 | -€2,319 | -11.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.