BIOM: 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.
BIOM
Largest movements
- Cash +€63
new in 2025: €63
mainly Other debts (+€1,709) and Trade debts (+€856)
- Profit (loss) carried forward -€1,850
down €1,850 (-1.0%), from -€182,452 to -€184,302
- Other debts +€1,709
up €1,709 (+19.4%), from €8,800 to €10,509
- Trade debts +€856
new in 2025: €856
- Accrued charges and deferred income -€645
no longer reported in 2025 (was €645)
- Short-term financial debts -€8
no longer reported in 2025 (was €8)
- Other operating charges +€802
new in 2025: €802
- Financial charges +€75
up €75 (+9.0%), from €831 to €906
- Gross operating margin -€3
down €3 (-3.1%), from -€85 to -€88
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 | - | €63 | +€63 | |
| Current assets | 29/58 | - | €63 | +€63 | |
| Cash at bank and in hand | 54/58 | - | €63 | +€63 | |
| Total equity and liabilities | 10/49 | - | €63 | +€63 | |
| Equity | 10/15 | -€9,452 | -€11,302 | -€1,850 | -19.6% |
| Contributions | 10/11 | €173,000 | €173,000 | = | 0.0% |
| Capital | 10 | €173,000 | €173,000 | = | 0.0% |
| Issued capital | 100 | €173,000 | €173,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€182,452 | -€184,302 | -€1,850 | -1.0% |
| Amounts payable | 17/49 | €9,452 | €11,365 | +€1,913 | +20.2% |
| Amounts payable within one year | 42/48 | €8,808 | €11,365 | +€2,557 | +29.0% |
| Financial debts | 43 | €8 | - | -€8 | |
| Credit institutions | 430/8 | €8 | - | -€8 | |
| Trade debts | 44 | - | €856 | +€856 | |
| Suppliers | 440/4 | - | €856 | +€856 | |
| Other amounts payable | 47/48 | €8,800 | €10,509 | +€1,709 | +19.4% |
| Accrued charges and deferred income | 492/3 | €645 | - | -€645 | |
| Other operating charges | 640/8 | - | €802 | +€802 | |
| Non-recurring operating charges | 66A | - | €54 | +€54 | |
| Gross operating margin | 9900 | -€85 | -€88 | -€3 | -3.1% |
| Operating profit (loss) | 9901 | -€85 | -€944 | -€859 | -1009.0% |
| Financial charges | 65/66B | €831 | €906 | +€75 | +9.0% |
| Recurring financial charges | 65 | €831 | €906 | +€75 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | -€917 | -€1,850 | -€933 | -101.8% |
| Profit (loss) for the period | 9904 | -€917 | -€1,850 | -€933 | -101.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€917 | -€1,850 | -€933 | -101.8% |
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 10 October 2026 via checked.be.