BIOME SERVICES: 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.
BIOME SERVICES
Largest movements
- Cash +€9,591
up €9,591 (+24.5%), from €39,094 to €48,685
mainly Receivables within one year (+€8,698) and Depreciation (+€813)
- Receivables within one year -€8,698
down €8,698 (-91.4%), from €9,520 to €822
of which Trade receivables: -€8,106
- Tangible fixed assets -€813
down €813 (-64.3%), from €1,264 to €451
- Trade debts -€772
down €772 (-43.7%), from €1,767 to €995
- Gross operating margin -€16,034
down €16,034 (-89.6%), from €17,889 to €1,855
- Depreciation -€5,735
down €5,735 (-87.6%), from €6,548 to €813
- Taxes -€3,042
down €3,042 (-86.2%), from €3,528 to €487
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 | €50,244 | €50,189 | -€55 | -0.1% |
| Fixed assets | 21/28 | €1,264 | €451 | -€813 | -64.3% |
| Tangible fixed assets | 22/27 | €1,264 | €451 | -€813 | -64.3% |
| Furniture and vehicles | 24 | €1,264 | €451 | -€813 | -64.3% |
| Current assets | 29/58 | €48,980 | €49,738 | +€758 | +1.5% |
| Amounts receivable within one year | 40/41 | €9,520 | €822 | -€8,698 | -91.4% |
| Trade receivables | 40 | €8,928 | €822 | -€8,106 | -90.8% |
| Other amounts receivable | 41 | €592 | - | -€592 | |
| Cash at bank and in hand | 54/58 | €39,094 | €48,685 | +€9,591 | +24.5% |
| Deferred charges and accrued income | 490/1 | €366 | €230 | -€136 | -37.2% |
| Total equity and liabilities | 10/49 | €50,244 | €50,189 | -€55 | -0.1% |
| Equity | 10/15 | €45,518 | €45,513 | -€5 | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,628 | €1,628 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,628 | - | -€1,628 | |
| Reserves not available under the articles | 1311 | €1,628 | - | -€1,628 | |
| Distributable reserves | 133 | - | €1,628 | +€1,628 | |
| Profit (loss) carried forward | 14 | €37,690 | €37,685 | -€5 | 0.0% |
| Amounts payable | 17/49 | €4,726 | €4,676 | -€50 | -1.1% |
| Amounts payable within one year | 42/48 | €4,726 | €4,676 | -€50 | -1.1% |
| Trade debts | 44 | €1,767 | €995 | -€772 | -43.7% |
| Suppliers | 440/4 | €1,767 | €995 | -€772 | -43.7% |
| Advances received on contracts in progress | 46 | - | €490 | +€490 | |
| Taxes, remuneration and social security | 45 | €2,959 | €2,762 | -€197 | -6.7% |
| Taxes | 450/3 | €2,959 | €2,762 | -€197 | -6.7% |
| Other amounts payable | 47/48 | - | €430 | +€430 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,548 | €813 | -€5,735 | -87.6% |
| Other operating charges | 640/8 | €747 | €594 | -€153 | -20.4% |
| Gross operating margin | 9900 | €17,889 | €1,855 | -€16,034 | -89.6% |
| Operating profit (loss) | 9901 | €10,594 | €447 | -€10,147 | -95.8% |
| Financial income | 75/76B | €61 | €152 | +€91 | +149% |
| Recurring financial income | 75 | €61 | €152 | +€91 | +149% |
| Financial charges | 65/66B | €127 | €117 | -€10 | -7.8% |
| Recurring financial charges | 65 | €127 | €117 | -€10 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €10,528 | €481 | -€10,047 | -95.4% |
| Income taxes | 67/77 | €3,528 | €487 | -€3,042 | -86.2% |
| Profit (loss) for the period | 9904 | €7,000 | -€5 | -€7,005 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,000 | -€5 | -€7,005 |
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 17 October 2026 via checked.be.