BIONOTO: what changed
Two fiscal 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.
BIONOTO
Largest movements
- Stocks and contracts +€13,022
up €13,022 (+10.2%), from €127,620 to €140,643
- Cash +€8,986
up €8,986 (+84.9%), from €10,583 to €19,569
mainly Trade debts (+€12,983) and Net result for the year (+€7,038)
- Receivables within one year -€6,304
down €6,304 (-9.2%), from €68,623 to €62,320
of which Other amounts receivable: -€8,187
- Intangible fixed assets -€4,016
down €4,016 (-29.1%), from €13,816 to €9,800
- Trade debts +€12,983
up €12,983 (+41.3%), from €31,433 to €44,415
- Short-term financial debts -€7,562
no longer reported in 2025 (was €7,562)
- Reserves +€7,038
up €7,038 (+8.2%), from €86,042 to €93,080
- Gross operating margin +€7,956
up €7,956 (+94.6%), from €8,413 to €16,370
- Taxes +€3,253
up €3,253 (+756.7%), from €430 to €3,683
- Other operating charges -€2,354
down €2,354 (-62.8%), from €3,749 to €1,396
- Depreciation +€880
up €880 (+28.0%), from €3,136 to €4,016
- Financial income +€750
up €750 (+1413.6%), from €53 to €803
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 | €223,785 | €235,253 | +€11,468 | +5.1% |
| Fixed assets | 21/28 | €13,816 | €9,800 | -€4,016 | -29.1% |
| Intangible fixed assets | 21 | €13,816 | €9,800 | -€4,016 | -29.1% |
| Current assets | 29/58 | €209,969 | €225,453 | +€15,483 | +7.4% |
| Stocks and contracts in progress | 3 | €127,620 | €140,643 | +€13,022 | +10.2% |
| Stocks | 30/36 | €127,620 | €140,643 | +€13,022 | +10.2% |
| Amounts receivable within one year | 40/41 | €68,623 | €62,320 | -€6,304 | -9.2% |
| Trade receivables | 40 | €55,881 | €57,764 | +€1,883 | +3.4% |
| Other amounts receivable | 41 | €12,742 | €4,556 | -€8,187 | -64.2% |
| Cash at bank and in hand | 54/58 | €10,583 | €19,569 | +€8,986 | +84.9% |
| Deferred charges and accrued income | 490/1 | €3,143 | €2,921 | -€221 | -7.0% |
| Total equity and liabilities | 10/49 | €223,785 | €235,253 | +€11,468 | +5.1% |
| Equity | 10/15 | €98,442 | €105,480 | +€7,038 | +7.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €86,042 | €93,080 | +€7,038 | +8.2% |
| Distributable reserves | 133 | €86,042 | €93,080 | +€7,038 | +8.2% |
| Amounts payable | 17/49 | €125,343 | €129,773 | +€4,429 | +3.5% |
| Amounts payable within one year | 42/48 | €125,343 | €129,773 | +€4,429 | +3.5% |
| Financial debts | 43 | €7,562 | - | -€7,562 | |
| Credit institutions | 430/8 | €7,562 | - | -€7,562 | |
| Trade debts | 44 | €31,433 | €44,415 | +€12,983 | +41.3% |
| Suppliers | 440/4 | €31,433 | €44,415 | +€12,983 | +41.3% |
| Taxes, remuneration and social security | 45 | €4,436 | €3,045 | -€1,392 | -31.4% |
| Taxes | 450/3 | €4,436 | €3,045 | -€1,392 | -31.4% |
| Other amounts payable | 47/48 | €81,912 | €82,312 | +€400 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,136 | €4,016 | +€880 | +28.0% |
| Other operating charges | 640/8 | €3,749 | €1,396 | -€2,354 | -62.8% |
| Gross operating margin | 9900 | €8,413 | €16,370 | +€7,956 | +94.6% |
| Operating profit (loss) | 9901 | €1,528 | €10,958 | +€9,430 | +617.3% |
| Financial income | 75/76B | €53 | €803 | +€750 | +1413.6% |
| Recurring financial income | 75 | €53 | €803 | +€750 | +1413.6% |
| Financial charges | 65/66B | €1,017 | €1,040 | +€24 | +2.3% |
| Recurring financial charges | 65 | €1,017 | €1,040 | +€24 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €564 | €10,721 | +€10,157 | +1800.4% |
| Income taxes | 67/77 | €430 | €3,683 | +€3,253 | +756.7% |
| Profit (loss) for the period | 9904 | €134 | €7,038 | +€6,904 | +5140.5% |
| Profit (loss) for the period to be appropriated | 9905 | €134 | €7,038 | +€6,904 | +5140.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.