Biopromaes: 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.
Biopromaes
Largest movements
- Cash +€56,964
up €56,964 (+90.0%), from €63,260 to €120,223
mainly Net result for the year (+€40,255) and Receivables within one year (+€15,010)
- Receivables within one year -€15,010
down €15,010 (-55.5%), from €27,066 to €12,055
of which Trade receivables: -€14,870
- Tangible fixed assets +€8,641
new in 2025: €8,641
- Reserves +€38,857
up €38,857 (+61.1%), from €63,578 to €102,435
- Accrued charges and deferred income +€3,491
up €3,491 (+176%), from €1,980 to €5,471
- Tax, wage and social debts +€2,966
up €2,966 (+15.7%), from €18,885 to €21,850
- Trade debts +€2,872
up €2,872 (+130%), from €2,213 to €5,085
- Other debts +€2,449
up €2,449 (+326%), from €751 to €3,200
- Gross operating margin -€27,098
down €27,098 (-32.2%), from €84,222 to €57,123
- Depreciation -€2,345
down €2,345 (-78.7%), from €2,982 to €637
- Taxes -€1,082
down €1,082 (-6.3%), from €17,120 to €16,038
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 | €90,407 | €141,040 | +€50,633 | +56.0% |
| Fixed assets | 21/28 | - | €8,641 | +€8,641 | |
| Tangible fixed assets | 22/27 | - | €8,641 | +€8,641 | |
| Furniture and vehicles | 24 | - | €8,641 | +€8,641 | |
| Current assets | 29/58 | €90,407 | €132,399 | +€41,992 | +46.4% |
| Amounts receivable within one year | 40/41 | €27,066 | €12,055 | -€15,010 | -55.5% |
| Trade receivables | 40 | €26,921 | €12,051 | -€14,870 | -55.2% |
| Other amounts receivable | 41 | €144 | €4 | -€140 | -97.1% |
| Cash at bank and in hand | 54/58 | €63,260 | €120,223 | +€56,964 | +90.0% |
| Deferred charges and accrued income | 490/1 | €82 | €121 | +€39 | +47.2% |
| Total equity and liabilities | 10/49 | €90,407 | €141,040 | +€50,633 | +56.0% |
| Equity | 10/15 | €66,578 | €105,435 | +€38,857 | +58.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €63,578 | €102,435 | +€38,857 | +61.1% |
| Distributable reserves | 133 | €63,578 | €102,435 | +€38,857 | +61.1% |
| Amounts payable | 17/49 | €23,829 | €35,606 | +€11,777 | +49.4% |
| Amounts payable within one year | 42/48 | €21,849 | €30,135 | +€8,286 | +37.9% |
| Trade debts | 44 | €2,213 | €5,085 | +€2,872 | +130% |
| Suppliers | 440/4 | €2,213 | €5,085 | +€2,872 | +130% |
| Taxes, remuneration and social security | 45 | €18,885 | €21,850 | +€2,966 | +15.7% |
| Taxes | 450/3 | €18,885 | €21,850 | +€2,966 | +15.7% |
| Other amounts payable | 47/48 | €751 | €3,200 | +€2,449 | +326% |
| Accrued charges and deferred income | 492/3 | €1,980 | €5,471 | +€3,491 | +176% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,982 | €637 | -€2,345 | -78.7% |
| Gross operating margin | 9900 | €84,222 | €57,123 | -€27,098 | -32.2% |
| Operating profit (loss) | 9901 | €81,240 | €56,487 | -€24,753 | -30.5% |
| Financial income | 75/76B | €147 | €4 | -€142 | -97.1% |
| Recurring financial income | 75 | €147 | €4 | -€142 | -97.1% |
| Financial charges | 65/66B | €77 | €198 | +€121 | +157% |
| Recurring financial charges | 65 | €77 | €198 | +€121 | +157% |
| Profit (loss) for the period before taxes | 9903 | €81,309 | €56,293 | -€25,016 | -30.8% |
| Income taxes | 67/77 | €17,120 | €16,038 | -€1,082 | -6.3% |
| Profit (loss) for the period | 9904 | €64,189 | €40,255 | -€23,934 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €64,189 | €40,255 | -€23,934 | -37.3% |
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 26 October 2026 via checked.be.