BioO2: 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.
BioO2
Largest movements
- Tangible fixed assets -€1,841
down €1,841 (-6.9%), from €26,636 to €24,795
of which Furniture and vehicles: -€1,505
- Cash -€1,319
down €1,319 (-62.2%), from €2,122 to €803
mainly Net result for the year (-€5,650) and Investment in fixed assets (net) (-€849)
- Receivables within one year +€542
up €542 (+438%), from €124 to €666
of which Other amounts receivable: +€538
- Profit (loss) carried forward -€5,650
down €5,650 (-464%), from -€1,219 to -€6,869
- Other debts +€3,472
up €3,472 (+38.3%), from €9,065 to €12,538
- Tax, wage and social debts -€805
no longer reported in 2025 (was €805)
- Gross operating margin -€6,142
down €6,142, from €4,762 to -€1,380
- Other operating charges -€494
down €494 (-30.2%), from €1,637 to €1,144
- Depreciation +€396
up €396 (+16.6%), from €2,385 to €2,780
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 | €29,919 | €27,163 | -€2,755 | -9.2% |
| Fixed assets | 21/28 | €26,726 | €24,795 | -€1,931 | -7.2% |
| Tangible fixed assets | 22/27 | €26,636 | €24,795 | -€1,841 | -6.9% |
| Plant, machinery and equipment | 23 | €243 | €935 | +€692 | +285% |
| Furniture and vehicles | 24 | €5,228 | €3,723 | -€1,505 | -28.8% |
| Other tangible fixed assets | 26 | €21,165 | €20,137 | -€1,029 | -4.9% |
| Financial fixed assets | 28 | €90 | - | -€90 | |
| Current assets | 29/58 | €3,192 | €2,369 | -€824 | -25.8% |
| Amounts receivable within one year | 40/41 | €124 | €666 | +€542 | +438% |
| Trade receivables | 40 | - | €4 | +€4 | |
| Other amounts receivable | 41 | €124 | €662 | +€538 | +435% |
| Cash at bank and in hand | 54/58 | €2,122 | €803 | -€1,319 | -62.2% |
| Deferred charges and accrued income | 490/1 | €947 | €900 | -€47 | -4.9% |
| Total equity and liabilities | 10/49 | €29,919 | €27,163 | -€2,755 | -9.2% |
| Equity | 10/15 | €19,319 | €13,669 | -€5,650 | -29.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,338 | €14,338 | = | 0.0% |
| Distributable reserves | 133 | €14,338 | €14,338 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,219 | -€6,869 | -€5,650 | -464% |
| Amounts payable | 17/49 | €10,600 | €13,494 | +€2,895 | +27.3% |
| Amounts payable within one year | 42/48 | €10,600 | €13,494 | +€2,895 | +27.3% |
| Trade debts | 44 | €729 | €957 | +€227 | +31.2% |
| Suppliers | 440/4 | €729 | €957 | +€227 | +31.2% |
| Taxes, remuneration and social security | 45 | €805 | - | -€805 | |
| Taxes | 450/3 | €805 | - | -€805 | |
| Other amounts payable | 47/48 | €9,065 | €12,538 | +€3,472 | +38.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,385 | €2,780 | +€396 | +16.6% |
| Other operating charges | 640/8 | €1,637 | €1,144 | -€494 | -30.2% |
| Gross operating margin | 9900 | €4,762 | -€1,380 | -€6,142 | |
| Operating profit (loss) | 9901 | €740 | -€5,303 | -€6,044 | |
| Financial income | 75/76B | €13 | €2 | -€11 | -86.6% |
| Recurring financial income | 75 | €13 | €2 | -€11 | -86.6% |
| Financial charges | 65/66B | €46 | €48 | +€1 | +2.9% |
| Recurring financial charges | 65 | €46 | €48 | +€1 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €706 | -€5,349 | -€6,056 | |
| Income taxes | 67/77 | €280 | €301 | +€21 | +7.3% |
| Profit (loss) for the period | 9904 | €426 | -€5,650 | -€6,076 | |
| Profit (loss) for the period to be appropriated | 9905 | €426 | -€5,650 | -€6,076 |
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 15 October 2026 via checked.be.