BIOPTEQ: 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.
BIOPTEQ
Largest movements
- Receivables within one year +€43,402
up €43,402 (+13.8%), from €314,812 to €358,214
- Cash +€42,337
up €42,337 (+8.3%), from €509,000 to €551,337
mainly Other debts (+€73,865) and Net result for the year (+€71,292)
- Other debts +€73,865
new in 2025: €73,865
- Tax, wage and social debts +€16,151
up €16,151 (+26.1%), from €61,960 to €78,111
of which Taxes: +€8,969
- Trade debts +€11,015
up €11,015 (+2,309%), from €477 to €11,492
- Gross operating margin +€24,093
up €24,093 (+25.0%), from €96,228 to €120,321
- Taxes +€7,115
up €7,115 (+31.9%), from €22,295 to €29,410
- Depreciation -€1,610
down €1,610 (-29.8%), from €5,396 to €3,786
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 | €879,284 | €972,092 | +€92,808 | +10.6% |
| Fixed assets | 21/28 | €53,444 | €59,999 | +€6,555 | +12.3% |
| Tangible fixed assets | 22/27 | €3,897 | €10,452 | +€6,555 | +168% |
| Furniture and vehicles | 24 | €3,648 | €10,452 | +€6,804 | +187% |
| Other tangible fixed assets | 26 | €249 | - | -€249 | |
| Financial fixed assets | 28 | €49,547 | €49,547 | = | 0.0% |
| Current assets | 29/58 | €825,840 | €912,093 | +€86,253 | +10.4% |
| Amounts receivable within one year | 40/41 | €314,812 | €358,214 | +€43,402 | +13.8% |
| Trade receivables | 40 | €314,812 | €358,214 | +€43,402 | +13.8% |
| Cash at bank and in hand | 54/58 | €509,000 | €551,337 | +€42,337 | +8.3% |
| Deferred charges and accrued income | 490/1 | €2,028 | €2,542 | +€514 | +25.3% |
| Total equity and liabilities | 10/49 | €879,284 | €972,092 | +€92,808 | +10.6% |
| Equity | 10/15 | €816,332 | €808,624 | -€7,708 | -0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €184,860 | €176,360 | -€8,500 | -4.6% |
| Distributable reserves | 133 | €184,860 | €176,360 | -€8,500 | -4.6% |
| Profit (loss) carried forward | 14 | €625,272 | €626,064 | +€792 | +0.1% |
| Amounts payable | 17/49 | €62,952 | €163,468 | +€100,516 | +160% |
| Amounts payable within one year | 42/48 | €62,437 | €163,468 | +€101,031 | +162% |
| Trade debts | 44 | €477 | €11,492 | +€11,015 | +2,309% |
| Suppliers | 440/4 | €477 | €11,492 | +€11,015 | +2,309% |
| Taxes, remuneration and social security | 45 | €61,960 | €78,111 | +€16,151 | +26.1% |
| Taxes | 450/3 | €57,379 | €66,348 | +€8,969 | +15.6% |
| Remuneration and social security | 454/9 | €4,581 | €11,763 | +€7,182 | +157% |
| Other amounts payable | 47/48 | - | €73,865 | +€73,865 | |
| Accrued charges and deferred income | 492/3 | €515 | - | -€515 | |
| Remuneration, social security and pensions | 62 | €17,205 | €17,704 | +€499 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,396 | €3,786 | -€1,610 | -29.8% |
| Other operating charges | 640/8 | €1,815 | €1,688 | -€127 | -7.0% |
| Non-recurring operating charges | 66A | €2 | - | -€2 | |
| Gross operating margin | 9900 | €96,228 | €120,321 | +€24,093 | +25.0% |
| Operating profit (loss) | 9901 | €71,810 | €97,143 | +€25,333 | +35.3% |
| Financial income | 75/76B | €4,213 | €3,659 | -€554 | -13.1% |
| Recurring financial income | 75 | €4,213 | €3,659 | -€554 | -13.1% |
| Financial charges | 65/66B | €96 | €100 | +€4 | +4.2% |
| Recurring financial charges | 65 | €96 | €100 | +€4 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €75,927 | €100,702 | +€24,775 | +32.6% |
| Income taxes | 67/77 | €22,295 | €29,410 | +€7,115 | +31.9% |
| Profit (loss) for the period | 9904 | €53,632 | €71,292 | +€17,660 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €53,632 | €71,292 | +€17,660 | +32.9% |
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 20 October 2026 via checked.be.