BIORACER MOTION: 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.
BIORACER MOTION
Largest movements
- Receivables within one year -€21,699
down €21,699 (-37.8%), from €57,336 to €35,637
of which Trade receivables: -€12,581
- Stocks and contracts -€9,302
down €9,302 (-14.5%), from €64,055 to €54,754
- Tangible fixed assets -€1,629
no longer reported in 2025 (was €1,629)
- Profit (loss) carried forward -€31,789
down €31,789 (-11.0%), from -€288,940 to -€320,730
- Accrued charges and deferred income +€2,806
up €2,806 (+5.2%), from €54,253 to €57,058
- Trade debts -€2,249
down €2,249 (-2.3%), from €96,625 to €94,376
- Gross operating margin -€65,661
down €65,661 (-97.5%), from €67,376 to €1,715
- Write-downs +€15,318
up €15,318 (+122%), from €12,554 to €27,872
- Financial charges -€11,002
down €11,002 (-75.6%), from €14,543 to €3,541
- Depreciation -€4,056
down €4,056 (-71.3%), from €5,685 to €1,629
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 | €145,785 | €114,553 | -€31,233 | -21.4% |
| Fixed assets | 21/28 | €1,629 | - | -€1,629 | |
| Tangible fixed assets | 22/27 | €1,629 | - | -€1,629 | |
| Plant, machinery and equipment | 23 | €1,629 | - | -€1,629 | |
| Current assets | 29/58 | €144,156 | €114,553 | -€29,604 | -20.5% |
| Stocks and contracts in progress | 3 | €64,055 | €54,754 | -€9,302 | -14.5% |
| Stocks | 30/36 | €64,055 | €54,754 | -€9,302 | -14.5% |
| Amounts receivable within one year | 40/41 | €57,336 | €35,637 | -€21,699 | -37.8% |
| Trade receivables | 40 | €48,218 | €35,637 | -€12,581 | -26.1% |
| Other amounts receivable | 41 | €9,118 | - | -€9,118 | |
| Cash at bank and in hand | 54/58 | €22,765 | €24,162 | +€1,397 | +6.1% |
| Deferred charges and accrued income | 490/1 | - | €0 | +€0 | |
| Total equity and liabilities | 10/49 | €145,785 | €114,553 | -€31,233 | -21.4% |
| Equity | 10/15 | -€270,340 | -€302,130 | -€31,789 | -11.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€288,940 | -€320,730 | -€31,789 | -11.0% |
| Amounts payable | 17/49 | €416,126 | €416,682 | +€557 | +0.1% |
| Amounts payable after more than one year | 17 | €262,000 | €262,000 | = | 0.0% |
| Financial debts | 170/4 | €262,000 | €262,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €99,873 | €97,624 | -€2,249 | -2.3% |
| Trade debts | 44 | €96,625 | €94,376 | -€2,249 | -2.3% |
| Suppliers | 440/4 | €96,625 | €94,376 | -€2,249 | -2.3% |
| Taxes, remuneration and social security | 45 | - | €0 | +€0 | |
| Taxes | 450/3 | - | €0 | +€0 | |
| Other amounts payable | 47/48 | €3,248 | €3,248 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €54,253 | €57,058 | +€2,806 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,685 | €1,629 | -€4,056 | -71.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,554 | €27,872 | +€15,318 | +122% |
| Other operating charges | 640/8 | €660 | €462 | -€198 | -30.0% |
| Gross operating margin | 9900 | €67,376 | €1,715 | -€65,661 | -97.5% |
| Operating profit (loss) | 9901 | €48,477 | -€28,248 | -€76,725 | |
| Financial charges | 65/66B | €14,543 | €3,541 | -€11,002 | -75.6% |
| Recurring financial charges | 65 | €14,543 | €3,541 | -€11,002 | -75.6% |
| Profit (loss) for the period before taxes | 9903 | €33,934 | -€31,789 | -€65,723 | |
| Profit (loss) for the period | 9904 | €33,934 | -€31,789 | -€65,723 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,934 | -€31,789 | -€65,723 |
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 15 October 2026 via checked.be.