BIOPTIS: 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.
What changed
BIOPTIS
NACE 26.510, Manufacture of computer, electronic and optical products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€10,034
2024 · -€17,576+€7,543
Equity
€1.1m
2024 · €1.1m+€2,926
Cash
€21,915
2024 · €15,138+€6,777
Balance sheet total
€1.1m
2024 · €1.1m-€9,069
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Contributions +€49,920
up €49,920 (+19.3%), from €258,680 to €308,600
of which Capital: +€271,640
- Reserves -€36,960
down €36,960 (-88.9%), from €41,585 to €4,625
Income statement
- Gross operating margin +€11,081
up €11,081 (+84.2%), from -€13,157 to -€2,076
- Provisions +€6,351
new in 2025: €6,351
- Depreciation -€2,872
down €2,872 (-84.7%), from €3,391 to €519
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.
Result 2024
-€17,576
Gross operating margin
+€11,081
Depreciation
+€2,872
Provisions
-€6,351
Other operating charges
-€31
Financial income
-€62
Financial charges
+€15
Taxes
+€19
Result 2025
-€10,034
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.
From operations
-€6,183
Investment
€0
Financing
+€12,960
Cash 2024
€15,138
From operations (derived)
-€6,183
Net result for the year
-€10,034
Depreciation
+€519
Stocks and contracts
+€3,800
Receivables within one year
+€10,491
Deferred charges and accrued income
+€1,037
Trade debts
-€4,132
Other debts
-€7,863
Accrued charges and deferred income
-€1
Financing
+€12,960
Contributions, distributions and other
+€12,960
Cash 2025
€21,915
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,082,185 | €1,073,115 | -€9,069 | -0.8% |
| Fixed assets | 21/28 | €1,050,882 | €1,050,363 | -€519 | 0.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €519 | €0 | -€519 | -100.0% |
| Plant, machinery and equipment | 23 | €519 | €0 | -€519 | -100.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,050,363 | €1,050,363 | = | 0.0% |
| Current assets | 29/58 | €31,303 | €22,752 | -€8,551 | -27.3% |
| Stocks and contracts in progress | 3 | €3,800 | - | -€3,800 | |
| Stocks | 30/36 | €3,800 | - | -€3,800 | |
| Amounts receivable within one year | 40/41 | €11,328 | €837 | -€10,491 | -92.6% |
| Trade receivables | 40 | €6,322 | - | -€6,322 | |
| Other amounts receivable | 41 | €5,006 | €837 | -€4,169 | -83.3% |
| Cash at bank and in hand | 54/58 | €15,138 | €21,915 | +€6,777 | +44.8% |
| Deferred charges and accrued income | 490/1 | €1,037 | - | -€1,037 | |
| Total equity and liabilities | 10/49 | €1,082,185 | €1,073,115 | -€9,069 | -0.8% |
| Equity | 10/15 | €1,052,126 | €1,055,052 | +€2,926 | +0.3% |
| Contributions | 10/11 | €258,680 | €308,600 | +€49,920 | +19.3% |
| Capital | 10 | - | €271,640 | +€271,640 | |
| Issued capital | 100 | - | €280,880 | +€280,880 | |
| Uncalled capital | 101 | - | €9,240 | +€9,240 | |
| Outside capital | 11 | - | €36,960 | +€36,960 | |
| Share premium | 1100/10 | - | €36,960 | +€36,960 | |
| Revaluation surpluses | 12 | €1,038,500 | €1,038,500 | = | 0.0% |
| Reserves | 13 | €41,585 | €4,625 | -€36,960 | -88.9% |
| Non-distributable reserves | 130/1 | €41,585 | €4,625 | -€36,960 | -88.9% |
| Legal reserve | 130 | - | €4,625 | +€4,625 | |
| Reserves not available under the articles | 1311 | €36,960 | - | -€36,960 | |
| Other | 1319 | €4,625 | - | -€4,625 | |
| Profit (loss) carried forward | 14 | -€286,639 | -€296,673 | -€10,034 | -3.5% |
| Amounts payable | 17/49 | €30,059 | €18,063 | -€11,996 | -39.9% |
| Amounts payable within one year | 42/48 | €30,058 | €18,063 | -€11,995 | -39.9% |
| Trade debts | 44 | €22,195 | €18,063 | -€4,132 | -18.6% |
| Suppliers | 440/4 | €22,195 | €18,063 | -€4,132 | -18.6% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,863 | - | -€7,863 | |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,391 | €519 | -€2,872 | -84.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €6,351 | +€6,351 | |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | -€13,157 | -€2,076 | +€11,081 | +84.2% |
| Operating profit (loss) | 9901 | -€17,515 | -€9,944 | +€7,571 | +43.2% |
| Financial income | 75/76B | €113 | €51 | -€62 | -54.7% |
| Recurring financial income | 75 | €113 | €51 | -€62 | -54.7% |
| Financial charges | 65/66B | €141 | €125 | -€15 | -11.0% |
| Recurring financial charges | 65 | €141 | €125 | -€15 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | -€17,542 | -€10,018 | +€7,524 | +42.9% |
| Income taxes | 67/77 | €34 | €15 | -€19 | -54.7% |
| Profit (loss) for the period | 9904 | -€17,576 | -€10,034 | +€7,543 | +42.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,576 | -€10,034 | +€7,543 | +42.9% |
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 6 October 2026 via checked.be.