BIOMETRICA: 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.
BIOMETRICA
Largest movements
- Financial fixed assets +€875,885
up €875,885 (+637%), from €137,594 to €1.0m
- Cash -€686,379
down €686,379 (-93.8%), from €731,425 to €45,046
mainly Investment in fixed assets (net) (-€875,885) and Tax, wage and social debts (-€7,178)
- Receivables within one year -€32,267
down €32,267 (-19.7%), from €163,409 to €131,142
of which Trade receivables: -€21,941
- Reserves +€156,067
up €156,067 (+15.4%), from €1.0m to €1.2m
- Gross operating margin +€60,585
up €60,585 (+37.7%), from €160,568 to €221,153
- Taxes +€19,753
up €19,753 (+42.7%), from €46,220 to €65,973
- Financial income +€14,585
up €14,585 (+206%), from €7,096 to €21,681
- Staff costs +€12,081
new in 2025: €12,081
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 | €1,049,616 | €1,202,350 | +€152,733 | +14.6% |
| Fixed assets | 21/28 | €153,009 | €1,024,179 | +€871,171 | +569% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €15,415 | €10,701 | -€4,714 | -30.6% |
| Plant, machinery and equipment | 23 | €424 | €79 | -€345 | -81.4% |
| Furniture and vehicles | 24 | €14,991 | €10,622 | -€4,369 | -29.1% |
| Financial fixed assets | 28 | €137,594 | €1,013,479 | +€875,885 | +637% |
| Current assets | 29/58 | €896,608 | €178,170 | -€718,438 | -80.1% |
| Amounts receivable within one year | 40/41 | €163,409 | €131,142 | -€32,267 | -19.7% |
| Trade receivables | 40 | €148,853 | €126,912 | -€21,941 | -14.7% |
| Other amounts receivable | 41 | €14,556 | €4,230 | -€10,326 | -70.9% |
| Cash at bank and in hand | 54/58 | €731,425 | €45,046 | -€686,379 | -93.8% |
| Deferred charges and accrued income | 490/1 | €1,774 | €1,982 | +€208 | +11.7% |
| Total equity and liabilities | 10/49 | €1,049,616 | €1,202,350 | +€152,733 | +14.6% |
| Equity | 10/15 | €1,017,293 | €1,173,360 | +€156,067 | +15.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,011,093 | €1,167,160 | +€156,067 | +15.4% |
| Distributable reserves | 133 | €1,011,093 | €1,167,160 | +€156,067 | +15.4% |
| Amounts payable | 17/49 | €32,323 | €28,989 | -€3,334 | -10.3% |
| Amounts payable within one year | 42/48 | €32,184 | €28,989 | -€3,195 | -9.9% |
| Trade debts | 44 | €3,354 | €3,513 | +€159 | +4.7% |
| Suppliers | 440/4 | €3,354 | €3,513 | +€159 | +4.7% |
| Taxes, remuneration and social security | 45 | €9,783 | €2,605 | -€7,178 | -73.4% |
| Taxes | 450/3 | €5,323 | - | -€5,323 | |
| Remuneration and social security | 454/9 | €4,460 | €2,605 | -€1,855 | -41.6% |
| Other amounts payable | 47/48 | €19,047 | €22,871 | +€3,824 | +20.1% |
| Accrued charges and deferred income | 492/3 | €139 | - | -€139 | |
| Non-recurring operating income | 76A | €40 | €25 | -€15 | -37.5% |
| Remuneration, social security and pensions | 62 | - | €12,081 | +€12,081 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,011 | €4,714 | +€703 | +17.5% |
| Other operating charges | 640/8 | €1,828 | €113 | -€1,714 | -93.8% |
| Gross operating margin | 9900 | €160,568 | €221,153 | +€60,585 | +37.7% |
| Operating profit (loss) | 9901 | €154,729 | €204,245 | +€49,516 | +32.0% |
| Financial income | 75/76B | €7,096 | €21,681 | +€14,585 | +206% |
| Recurring financial income | 75 | €7,096 | €21,681 | +€14,585 | +206% |
| Financial charges | 65/66B | €2,460 | €3,886 | +€1,426 | +58.0% |
| Recurring financial charges | 65 | €2,460 | €3,886 | +€1,426 | +58.0% |
| Profit (loss) for the period before taxes | 9903 | €159,365 | €222,040 | +€62,675 | +39.3% |
| Income taxes | 67/77 | €46,220 | €65,973 | +€19,753 | +42.7% |
| Profit (loss) for the period | 9904 | €113,145 | €156,067 | +€42,922 | +37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €113,145 | €156,067 | +€42,922 | +37.9% |
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 22 October 2026 via checked.be.