BIOOM: 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.
BIOOM
Largest movements
- Tangible fixed assets -€324,771
down €324,771 (-22.1%), from €1.5m to €1.1m
of which Land and buildings: -€286,588
- Other debts -€213,622
down €213,622 (-63.8%), from €334,617 to €120,995
- Reserves -€95,345
down €95,345 (-6.7%), from €1.4m to €1.3m
of which Distributable reserves: -€95,345
- Taxes -€60,542
no longer reported in 2025 (was €60,542)
- Gross operating margin -€32,754
down €32,754, from €16,390 to -€16,364
- Other operating charges +€17,385
up €17,385 (+125.0%), from €13,907 to €31,291
- Depreciation -€7,020
down €7,020 (-11.0%), from €63,734 to €56,714
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 | €1,835,140 | €1,526,811 | -€308,329 | -16.8% |
| Fixed assets | 21/28 | €1,470,692 | €1,145,921 | -€324,771 | -22.1% |
| Tangible fixed assets | 22/27 | €1,470,692 | €1,145,921 | -€324,771 | -22.1% |
| Land and buildings | 22 | €1,381,749 | €1,095,161 | -€286,588 | -20.7% |
| Plant, machinery and equipment | 23 | €17,613 | €9,140 | -€8,473 | -48.1% |
| Furniture and vehicles | 24 | €71,330 | €41,621 | -€29,710 | -41.7% |
| Current assets | 29/58 | €364,448 | €380,890 | +€16,442 | +4.5% |
| Amounts receivable after more than one year | 29 | €350,000 | €350,000 | = | 0.0% |
| Other amounts receivable | 291 | €350,000 | €350,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,011 | €8,618 | +€4,607 | +114.9% |
| Trade receivables | 40 | €3,960 | €4,050 | +€90 | +2.3% |
| Other amounts receivable | 41 | €51 | €4,568 | +€4,517 | +8930.8% |
| Cash at bank and in hand | 54/58 | €9,817 | €21,652 | +€11,835 | +120.5% |
| Deferred charges and accrued income | 490/1 | €621 | €621 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,835,140 | €1,526,811 | -€308,329 | -16.8% |
| Equity | 10/15 | €1,495,935 | €1,400,590 | -€95,345 | -6.4% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €1,420,935 | €1,325,590 | -€95,345 | -6.7% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €1,413,435 | €1,318,090 | -€95,345 | -6.7% |
| Amounts payable | 17/49 | €339,205 | €126,221 | -€212,984 | -62.8% |
| Amounts payable within one year | 42/48 | €336,940 | €124,621 | -€212,318 | -63.0% |
| Trade debts | 44 | €2,323 | €3,626 | +€1,304 | +56.1% |
| Suppliers | 440/4 | €2,323 | €3,626 | +€1,304 | +56.1% |
| Other amounts payable | 47/48 | €334,617 | €120,995 | -€213,622 | -63.8% |
| Accrued charges and deferred income | 492/3 | €2,266 | €1,600 | -€666 | -29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,734 | €56,714 | -€7,020 | -11.0% |
| Other operating charges | 640/8 | €13,907 | €31,291 | +€17,385 | +125.0% |
| Gross operating margin | 9900 | €16,390 | -€16,364 | -€32,754 | |
| Operating profit (loss) | 9901 | -€61,251 | -€104,370 | -€43,119 | -70.4% |
| Financial income | 75/76B | €9,101 | €9,100 | -€1 | 0.0% |
| Recurring financial income | 75 | €9,101 | €9,100 | -€1 | 0.0% |
| Financial charges | 65/66B | €162 | €76 | -€87 | -53.4% |
| Recurring financial charges | 65 | €162 | €76 | -€87 | -53.4% |
| Profit (loss) for the period before taxes | 9903 | -€52,312 | -€95,345 | -€43,033 | -82.3% |
| Income taxes | 67/77 | €60,542 | - | -€60,542 | |
| Profit (loss) for the period | 9904 | -€112,854 | -€95,345 | +€17,509 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€112,854 | -€95,345 | +€17,509 | +15.5% |
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 29 September 2026 via checked.be.