BIORES: 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.
BIORES
Largest movements
- Cash +€137,741
up €137,741 (+1232.4%), from €11,176 to €148,917
mainly Other debts (+€113,839) and Net result for the year (+€77,536)
- Receivables within one year -€46,893
down €46,893 (-43.0%), from €108,939 to €62,046
of which Trade receivables: -€65,570
- Tangible fixed assets -€12,513
down €12,513 (-29.2%), from €42,896 to €30,383
of which Other tangible fixed assets: -€8,930
- Stocks and contracts +€8,369
up €8,369 (+49.1%), from €17,041 to €25,410
- Other debts +€113,839
new in 2025: €113,839
- Reserves -€78,839
down €78,839 (-56.3%), from €140,039 to €61,200
of which Distributable reserves: -€78,839
- Profit (loss) carried forward +€42,536
up €42,536, from -€42,151 to €386
- Trade debts +€9,241
up €9,241 (+36.9%), from €25,036 to €34,277
- Gross operating margin +€86,131
up €86,131 (+2563.2%), from €3,360 to €89,491
- Staff costs -€28,432
no longer reported in 2025 (was €28,432)
- Financial income +€6,275
up €6,275 (+608.5%), from €1,031 to €7,306
of which Non-recurring financial income: +€6,652
- Taxes +€3,435
up €3,435 (+8923.1%), from €38 to €3,473
- Financial charges -€1,387
down €1,387 (-47.8%), from €2,902 to €1,515
of which Non-recurring financial charges: -€1,289
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €184,897 | €271,675 | +€86,777 | +46.9% |
| Fixed assets | 21/28 | €43,204 | €30,383 | -€12,821 | -29.7% |
| Tangible fixed assets | 22/27 | €42,896 | €30,383 | -€12,513 | -29.2% |
| Plant, machinery and equipment | 23 | - | €310 | +€310 | |
| Furniture and vehicles | 24 | €8,518 | €4,624 | -€3,894 | -45.7% |
| Other tangible fixed assets | 26 | €34,379 | €25,449 | -€8,930 | -26.0% |
| Financial fixed assets | 28 | €308 | - | -€308 | |
| Current assets | 29/58 | €141,693 | €241,292 | +€99,598 | +70.3% |
| Stocks and contracts in progress | 3 | €17,041 | €25,410 | +€8,369 | +49.1% |
| Stocks | 30/36 | €17,041 | €25,410 | +€8,369 | +49.1% |
| Amounts receivable within one year | 40/41 | €108,939 | €62,046 | -€46,893 | -43.0% |
| Trade receivables | 40 | €92,677 | €27,107 | -€65,570 | -70.8% |
| Other amounts receivable | 41 | €16,262 | €34,939 | +€18,677 | +114.9% |
| Current investments | 50/53 | €3,401 | €3,439 | +€39 | +1.1% |
| Cash at bank and in hand | 54/58 | €11,176 | €148,917 | +€137,741 | +1232.4% |
| Deferred charges and accrued income | 490/1 | €1,137 | €1,479 | +€342 | +30.1% |
| Total equity and liabilities | 10/49 | €184,897 | €271,675 | +€86,777 | +46.9% |
| Equity | 10/15 | €159,861 | €123,559 | -€36,303 | -22.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €140,039 | €61,200 | -€78,839 | -56.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €113,839 | €35,000 | -€78,839 | -69.3% |
| Profit (loss) carried forward | 14 | -€42,151 | €386 | +€42,536 | |
| Amounts payable | 17/49 | €25,036 | €148,116 | +€123,080 | +491.6% |
| Amounts payable within one year | 42/48 | €25,036 | €148,116 | +€123,080 | +491.6% |
| Trade debts | 44 | €25,036 | €34,277 | +€9,241 | +36.9% |
| Suppliers | 440/4 | €25,036 | €34,277 | +€9,241 | +36.9% |
| Other amounts payable | 47/48 | - | €113,839 | +€113,839 | |
| Remuneration, social security and pensions | 62 | €28,432 | - | -€28,432 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,824 | €12,826 | +€3 | 0.0% |
| Other operating charges | 640/8 | €2,346 | €1,446 | -€900 | -38.3% |
| Gross operating margin | 9900 | €3,360 | €89,491 | +€86,131 | +2563.2% |
| Operating profit (loss) | 9901 | -€40,242 | €75,218 | +€115,460 | |
| Financial income | 75/76B | €1,031 | €7,306 | +€6,275 | +608.5% |
| Recurring financial income | 75 | €857 | €480 | -€377 | -44.0% |
| Non-recurring financial income | 76B | €174 | €6,826 | +€6,652 | +3822.8% |
| Financial charges | 65/66B | €2,902 | €1,515 | -€1,387 | -47.8% |
| Recurring financial charges | 65 | €1,000 | €903 | -€98 | -9.8% |
| Non-recurring financial charges | 66B | €1,901 | €612 | -€1,289 | -67.8% |
| Profit (loss) for the period before taxes | 9903 | -€42,112 | €81,009 | +€123,122 | |
| Income taxes | 67/77 | €38 | €3,473 | +€3,435 | +8923.1% |
| Profit (loss) for the period | 9904 | -€42,151 | €77,536 | +€119,687 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,151 | €77,536 | +€119,687 |
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 5 October 2026 via checked.be.