BiometrIQ: 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.
BiometrIQ
Largest movements
- Cash +€454,267
up €454,267 (+158%), from €287,146 to €741,413
- Intangible fixed assets +€331,630
up €331,630 (+88.2%), from €376,000 to €707,630
- Stocks and contracts -€123,094
down €123,094 (-92.2%), from €133,534 to €10,440
of which Contracts in progress: -€126,697
- Receivables within one year -€49,859
down €49,859 (-25.6%), from €194,895 to €145,035
of which Trade receivables: -€60,931
- Contributions +€1.7m
up €1.7m (+8,575%), from €20,000 to €1.7m
- Profit (loss) carried forward -€636,194
down €636,194, from €11,848 to -€624,345
- Debts after one year -€487,378
down €487,378 (-70.1%), from €695,000 to €207,622
- Other debts -€70,475
down €70,475 (-98.7%), from €71,386 to €911
- Trade debts +€62,333
up €62,333 (+39.2%), from €158,992 to €221,325
- Gross operating margin -€384,618
down €384,618, from €311,524 to -€73,094
- Staff costs +€161,527
up €161,527 (+69.6%), from €232,161 to €393,689
- Depreciation +€67,260
up €67,260 (+97.1%), from €69,273 to €136,533
- Financial charges +€16,664
up €16,664 (+69.9%), from €23,833 to €40,496
- Write-downs +€6,824
new in 2025: €6,824
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,035,683 | €1,648,729 | +€613,046 | +59.2% |
| Formation expenses | 20 | €3,607 | €1,516 | -€2,091 | -58.0% |
| Fixed assets | 21/28 | €381,711 | €710,408 | +€328,697 | +86.1% |
| Intangible fixed assets | 21 | €376,000 | €707,630 | +€331,630 | +88.2% |
| Tangible fixed assets | 22/27 | €4,211 | €2,778 | -€1,433 | -34.0% |
| Furniture and vehicles | 24 | €4,211 | €2,778 | -€1,433 | -34.0% |
| Financial fixed assets | 28 | €1,500 | €0 | -€1,500 | -100% |
| Current assets | 29/58 | €650,365 | €936,805 | +€286,440 | +44.0% |
| Stocks and contracts in progress | 3 | €133,534 | €10,440 | -€123,094 | -92.2% |
| Stocks | 30/36 | €6,837 | €10,440 | +€3,603 | +52.7% |
| Contracts in progress | 37 | €126,697 | €0 | -€126,697 | -100% |
| Amounts receivable within one year | 40/41 | €194,895 | €145,035 | -€49,859 | -25.6% |
| Trade receivables | 40 | €194,022 | €133,091 | -€60,931 | -31.4% |
| Other amounts receivable | 41 | €873 | €11,944 | +€11,072 | +1,268% |
| Cash at bank and in hand | 54/58 | €287,146 | €741,413 | +€454,267 | +158% |
| Deferred charges and accrued income | 490/1 | €34,790 | €39,916 | +€5,127 | +14.7% |
| Total equity and liabilities | 10/49 | €1,035,683 | €1,648,729 | +€613,046 | +59.2% |
| Equity | 10/15 | €31,848 | €1,110,743 | +€1.1m | +3,388% |
| Contributions | 10/11 | €20,000 | €1,735,089 | +€1.7m | +8,575% |
| Profit (loss) carried forward | 14 | €11,848 | -€624,345 | -€636,194 | |
| Amounts payable | 17/49 | €1,003,834 | €537,985 | -€465,849 | -46.4% |
| Amounts payable after more than one year | 17 | €695,000 | €207,622 | -€487,378 | -70.1% |
| Financial debts | 170/4 | €695,000 | €207,622 | -€487,378 | -70.1% |
| Amounts payable within one year | 42/48 | €285,038 | €306,368 | +€21,330 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | - | €29,821 | +€29,821 | |
| Financial debts | 43 | - | €5,505 | +€5,505 | |
| Credit institutions | 430/8 | - | €5,505 | +€5,505 | |
| Trade debts | 44 | €158,992 | €221,325 | +€62,333 | +39.2% |
| Suppliers | 440/4 | €158,992 | €221,325 | +€62,333 | +39.2% |
| Taxes, remuneration and social security | 45 | €54,659 | €48,806 | -€5,853 | -10.7% |
| Taxes | 450/3 | €6,753 | €1,088 | -€5,665 | -83.9% |
| Remuneration and social security | 454/9 | €47,906 | €47,718 | -€188 | -0.4% |
| Other amounts payable | 47/48 | €71,386 | €911 | -€70,475 | -98.7% |
| Accrued charges and deferred income | 492/3 | €23,797 | €23,995 | +€199 | +0.8% |
| Remuneration, social security and pensions | 62 | €232,161 | €393,689 | +€161,527 | +69.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,273 | €136,533 | +€67,260 | +97.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,824 | +€6,824 | |
| Other operating charges | 640/8 | €2,962 | €6,332 | +€3,370 | +114% |
| Gross operating margin | 9900 | €311,524 | -€73,094 | -€384,618 | |
| Operating profit (loss) | 9901 | €7,128 | -€616,471 | -€623,599 | |
| Financial income | 75/76B | €2,118 | €7,704 | +€5,586 | +264% |
| Recurring financial income | 75 | €2,118 | €7,704 | +€5,586 | +264% |
| Financial charges | 65/66B | €23,833 | €40,496 | +€16,664 | +69.9% |
| Recurring financial charges | 65 | €23,833 | €40,496 | +€16,664 | +69.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,587 | -€649,263 | -€634,676 | -4,351% |
| Income taxes | 67/77 | -€8,834 | -€13,070 | -€4,235 | -47.9% |
| Profit (loss) for the period | 9904 | -€5,752 | -€636,194 | -€630,441 | -10,959% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,752 | -€636,194 | -€630,441 | -10,959% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.