BIOMERPA: 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.
BIOMERPA
Largest movements
- Cash -€40,916
down €40,916 (-24.8%), from €164,671 to €123,755
mainly Contributions, distributions and other (-€163,775) and Other debts (-€35,826)
- Tangible fixed assets -€11,791
down €11,791 (-26.1%), from €45,200 to €33,409
- Other debts -€35,826
down €35,826 (-19.0%), from €188,077 to €152,251
- Tax, wage and social debts -€18,857
down €18,857 (-77.3%), from €24,403 to €5,546
- Gross operating margin -€47,132
down €47,132 (-17.3%), from €271,793 to €224,662
- Taxes -€12,857
down €12,857 (-21.0%), from €61,168 to €48,311
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 | €239,282 | €184,369 | -€54,913 | -22.9% |
| Fixed assets | 21/28 | €45,200 | €33,409 | -€11,791 | -26.1% |
| Tangible fixed assets | 22/27 | €45,200 | €33,409 | -€11,791 | -26.1% |
| Furniture and vehicles | 24 | €45,200 | €33,409 | -€11,791 | -26.1% |
| Current assets | 29/58 | €194,083 | €150,960 | -€43,122 | -22.2% |
| Amounts receivable within one year | 40/41 | €27,064 | €25,869 | -€1,196 | -4.4% |
| Trade receivables | 40 | €25,673 | €23,233 | -€2,441 | -9.5% |
| Other amounts receivable | 41 | €1,391 | €2,636 | +€1,245 | +89.5% |
| Cash at bank and in hand | 54/58 | €164,671 | €123,755 | -€40,916 | -24.8% |
| Deferred charges and accrued income | 490/1 | €2,347 | €1,336 | -€1,010 | -43.1% |
| Total equity and liabilities | 10/49 | €239,282 | €184,369 | -€54,913 | -22.9% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €218,822 | €163,909 | -€54,913 | -25.1% |
| Amounts payable within one year | 42/48 | €218,822 | €163,909 | -€54,913 | -25.1% |
| Trade debts | 44 | €6,343 | €6,113 | -€230 | -3.6% |
| Suppliers | 440/4 | €6,343 | €6,113 | -€230 | -3.6% |
| Taxes, remuneration and social security | 45 | €24,403 | €5,546 | -€18,857 | -77.3% |
| Taxes | 450/3 | €24,403 | €5,546 | -€18,857 | -77.3% |
| Other amounts payable | 47/48 | €188,077 | €152,251 | -€35,826 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,683 | €11,791 | +€108 | +0.9% |
| Other operating charges | 640/8 | €769 | €632 | -€137 | -17.9% |
| Gross operating margin | 9900 | €271,793 | €224,662 | -€47,132 | -17.3% |
| Operating profit (loss) | 9901 | €259,341 | €212,239 | -€47,102 | -18.2% |
| Financial charges | 65/66B | €501 | €154 | -€347 | -69.3% |
| Recurring financial charges | 65 | €501 | €154 | -€347 | -69.3% |
| Profit (loss) for the period before taxes | 9903 | €258,840 | €212,085 | -€46,755 | -18.1% |
| Income taxes | 67/77 | €61,168 | €48,311 | -€12,857 | -21.0% |
| Profit (loss) for the period | 9904 | €197,673 | €163,775 | -€33,898 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €197,673 | €163,775 | -€33,898 | -17.1% |
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 30 October 2026 via checked.be.