Bioresolutions: 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.
Bioresolutions
Largest movements
- Cash -€55,127
down €55,127 (-67.1%), from €82,162 to €27,035
mainly Receivables after one year (-€40,000) and Contributions, distributions and other (-€20,000)
- Receivables after one year +€40,000
up €40,000 (+57.1%), from €70,000 to €110,000
- Receivables within one year -€14,147
down €14,147 (-51.2%), from €27,634 to €13,487
of which Other amounts receivable: -€14,379
- Tangible fixed assets +€7,803
up €7,803 (+122.3%), from €6,378 to €14,181
of which Furniture and vehicles: +€8,011
- Reserves -€20,000
down €20,000 (-8.8%), from €226,632 to €206,632
- Other debts +€5,215
new in 2025: €5,215
- Profit (loss) carried forward -€4,068
new in 2025: -€4,068
- Trade debts -€2,857
down €2,857 (-80.9%), from €3,530 to €673
- Gross operating margin +€5,650
up €5,650, from -€5,491 to €159
- Financial income -€1,413
down €1,413 (-100.0%), from €1,413 to €0
- Other operating charges +€246
up €246 (+34.9%), from €705 to €951
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 | €242,371 | €219,616 | -€22,755 | -9.4% |
| Formation expenses | 20 | €189 | €0 | -€189 | -100.0% |
| Fixed assets | 21/28 | €27,313 | €35,116 | +€7,803 | +28.6% |
| Tangible fixed assets | 22/27 | €6,378 | €14,181 | +€7,803 | +122.3% |
| Plant, machinery and equipment | 23 | €1,482 | €1,274 | -€208 | -14.1% |
| Furniture and vehicles | 24 | €4,896 | €12,907 | +€8,011 | +163.6% |
| Financial fixed assets | 28 | €20,934 | €20,934 | = | 0.0% |
| Current assets | 29/58 | €214,869 | €184,500 | -€30,369 | -14.1% |
| Amounts receivable after more than one year | 29 | €70,000 | €110,000 | +€40,000 | +57.1% |
| Trade receivables | 290 | €70,000 | €110,000 | +€40,000 | +57.1% |
| Amounts receivable within one year | 40/41 | €27,634 | €13,487 | -€14,147 | -51.2% |
| Trade receivables | 40 | €6,042 | €6,274 | +€233 | +3.9% |
| Other amounts receivable | 41 | €21,592 | €7,213 | -€14,379 | -66.6% |
| Current investments | 50/53 | €32,400 | €32,400 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €82,162 | €27,035 | -€55,127 | -67.1% |
| Deferred charges and accrued income | 490/1 | €2,673 | €1,578 | -€1,095 | -41.0% |
| Total equity and liabilities | 10/49 | €242,371 | €219,616 | -€22,755 | -9.4% |
| Equity | 10/15 | €237,632 | €213,564 | -€24,068 | -10.1% |
| Contributions | 10/11 | €11,000 | €11,000 | = | 0.0% |
| Reserves | 13 | €226,632 | €206,632 | -€20,000 | -8.8% |
| Distributable reserves | 133 | €226,632 | €206,632 | -€20,000 | -8.8% |
| Profit (loss) carried forward | 14 | - | -€4,068 | -€4,068 | |
| Amounts payable | 17/49 | €4,739 | €6,052 | +€1,313 | +27.7% |
| Amounts payable within one year | 42/48 | €4,739 | €6,052 | +€1,313 | +27.7% |
| Financial debts | 43 | €17 | €0 | -€17 | -100.0% |
| Credit institutions | 430/8 | €17 | €0 | -€17 | -100.0% |
| Trade debts | 44 | €3,530 | €673 | -€2,857 | -80.9% |
| Suppliers | 440/4 | €3,530 | €673 | -€2,857 | -80.9% |
| Taxes, remuneration and social security | 45 | €1,193 | €165 | -€1,028 | -86.2% |
| Taxes | 450/3 | €1,193 | €165 | -€1,028 | -86.2% |
| Other amounts payable | 47/48 | - | €5,215 | +€5,215 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,904 | €2,911 | +€8 | +0.3% |
| Other operating charges | 640/8 | €705 | €951 | +€246 | +34.9% |
| Gross operating margin | 9900 | -€5,491 | €159 | +€5,650 | |
| Operating profit (loss) | 9901 | -€9,099 | -€3,703 | +€5,396 | +59.3% |
| Financial income | 75/76B | €1,413 | €0 | -€1,413 | -100.0% |
| Recurring financial income | 75 | €1,413 | €0 | -€1,413 | -100.0% |
| Financial charges | 65/66B | €216 | €233 | +€16 | +7.6% |
| Recurring financial charges | 65 | €216 | €233 | +€16 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,903 | -€3,936 | +€3,966 | +50.2% |
| Income taxes | 67/77 | €140 | €132 | -€8 | -5.4% |
| Profit (loss) for the period | 9904 | -€8,042 | -€4,068 | +€3,974 | +49.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,042 | -€4,068 | +€3,974 | +49.4% |
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 30 September 2026 via checked.be.