BioProfect: 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.
BioProfect
Largest movements
- Current investments -€45,833
down €45,833 (-26.3%), from €174,513 to €128,681
- Cash -€39,960
down €39,960 (-8.9%), from €448,780 to €408,820
mainly Contributions, distributions and other (-€68,814) and Net result for the year (-€11,862)
- Receivables within one year +€7,459
up €7,459 (+1,368%), from €545 to €8,004
- Reserves -€68,814
down €68,814 (-11.1%), from €617,922 to €549,107
- Profit (loss) carried forward -€11,862
new in 2025: -€11,862
- Gross operating margin -€129,611
down €129,611 (-73.7%), from €175,767 to €46,156
- Financial income -€70,282
down €70,282 (-99.8%), from €70,419 to €137
- Taxes -€47,862
down €47,862 (-84.2%), from €56,876 to €9,013
- Financial charges +€46,072
new in 2025: €46,072
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 | €628,880 | €548,753 | -€80,127 | -12.7% |
| Fixed assets | 21/28 | €3,618 | €1,800 | -€1,818 | -50.2% |
| Tangible fixed assets | 22/27 | €3,618 | €1,800 | -€1,818 | -50.2% |
| Plant, machinery and equipment | 23 | €3,618 | €1,800 | -€1,818 | -50.2% |
| Current assets | 29/58 | €625,263 | €546,953 | -€78,310 | -12.5% |
| Amounts receivable within one year | 40/41 | €545 | €8,004 | +€7,459 | +1,368% |
| Other amounts receivable | 41 | €545 | €8,004 | +€7,459 | +1,368% |
| Current investments | 50/53 | €174,513 | €128,681 | -€45,833 | -26.3% |
| Cash at bank and in hand | 54/58 | €448,780 | €408,820 | -€39,960 | -8.9% |
| Deferred charges and accrued income | 490/1 | €1,424 | €1,448 | +€24 | +1.7% |
| Total equity and liabilities | 10/49 | €628,880 | €548,753 | -€80,127 | -12.7% |
| Equity | 10/15 | €617,922 | €537,245 | -€80,676 | -13.1% |
| Reserves | 13 | €617,922 | €549,107 | -€68,814 | -11.1% |
| Distributable reserves | 133 | €617,922 | €549,107 | -€68,814 | -11.1% |
| Profit (loss) carried forward | 14 | - | -€11,862 | -€11,862 | |
| Amounts payable | 17/49 | €10,959 | €11,508 | +€549 | +5.0% |
| Amounts payable within one year | 42/48 | €10,959 | €11,508 | +€549 | +5.0% |
| Trade debts | 44 | €1,104 | €1,653 | +€549 | +49.7% |
| Suppliers | 440/4 | €1,104 | €1,653 | +€549 | +49.7% |
| Taxes, remuneration and social security | 45 | €9,576 | €9,576 | = | 0.0% |
| Taxes | 450/3 | €9,576 | €9,576 | = | 0.0% |
| Other amounts payable | 47/48 | €279 | €279 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,069 | €1,818 | -€251 | -12.1% |
| Other operating charges | 640/8 | €1,658 | €1,253 | -€405 | -24.4% |
| Gross operating margin | 9900 | €175,767 | €46,156 | -€129,611 | -73.7% |
| Operating profit (loss) | 9901 | €172,041 | €43,086 | -€128,955 | -75.0% |
| Financial income | 75/76B | €70,419 | €137 | -€70,282 | -99.8% |
| Recurring financial income | 75 | €70,419 | €137 | -€70,282 | -99.8% |
| Financial charges | 65/66B | - | €46,072 | +€46,072 | |
| Recurring financial charges | 65 | - | €46,072 | +€46,072 | |
| Profit (loss) for the period before taxes | 9903 | €242,460 | -€2,849 | -€245,309 | |
| Income taxes | 67/77 | €56,876 | €9,013 | -€47,862 | -84.2% |
| Profit (loss) for the period | 9904 | €185,584 | -€11,862 | -€197,447 | |
| Profit (loss) for the period to be appropriated | 9905 | €185,584 | -€11,862 | -€197,447 |
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.