BIORIUS: 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.
BIORIUS
Largest movements
- Intangible fixed assets +€376,367
up €376,367 (+26.0%), from €1.4m to €1.8m
- Receivables within one year -€371,190
down €371,190 (-15.4%), from €2.4m to €2.0m
of which Trade receivables: -€231,495
- Cash +€211,409
up €211,409 (+6.9%), from €3.0m to €3.3m
mainly Net result for the year (+€2.1m) and Depreciation (+€951,778)
- Debts after one year +€745,785
up €745,785, from €0 to €745,785
of which Other amounts payable: +€745,785
- Accrued charges and deferred income +€490,872
up €490,872 (+10.6%), from €4.6m to €5.1m
- Other debts -€466,584
down €466,584 (-18.9%), from €2.5m to €2.0m
- Trade debts -€344,689
down €344,689 (-26.1%), from €1.3m to €975,886
- Current portion of long-term debt -€317,781
down €317,781 (-100.0%), from €317,781 to €0
- Gross operating margin +€473,001
up €473,001 (+10.1%), from €4.7m to €5.1m
- Depreciation +€325,640
up €325,640 (+52.0%), from €626,138 to €951,778
- Staff costs +€258,697
up €258,697 (+17.7%), from €1.5m to €1.7m
- Financial charges +€118,306
up €118,306 (+128.6%), from €91,991 to €210,297
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 | €10,166,584 | €10,364,612 | +€198,028 | +1.9% |
| Fixed assets | 21/28 | €4,699,330 | €5,062,852 | +€363,522 | +7.7% |
| Intangible fixed assets | 21 | €1,445,195 | €1,821,562 | +€376,367 | +26.0% |
| Tangible fixed assets | 22/27 | €24,702 | €11,858 | -€12,844 | -52.0% |
| Plant, machinery and equipment | 23 | €391 | €0 | -€391 | -100.0% |
| Furniture and vehicles | 24 | €24,312 | €11,858 | -€12,454 | -51.2% |
| Financial fixed assets | 28 | €3,229,433 | €3,229,433 | = | 0.0% |
| Current assets | 29/58 | €5,467,254 | €5,301,760 | -€165,495 | -3.0% |
| Amounts receivable within one year | 40/41 | €2,405,817 | €2,034,627 | -€371,190 | -15.4% |
| Trade receivables | 40 | €1,440,151 | €1,208,656 | -€231,495 | -16.1% |
| Other amounts receivable | 41 | €965,666 | €825,971 | -€139,695 | -14.5% |
| Cash at bank and in hand | 54/58 | €3,046,608 | €3,258,017 | +€211,409 | +6.9% |
| Deferred charges and accrued income | 490/1 | €14,829 | €9,116 | -€5,714 | -38.5% |
| Total equity and liabilities | 10/49 | €10,166,584 | €10,364,612 | +€198,028 | +1.9% |
| Equity | 10/15 | €1,282,018 | €1,350,358 | +€68,340 | +5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,263,418 | €1,263,418 | = | 0.0% |
| Distributable reserves | 133 | €1,263,418 | €1,263,418 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €68,340 | +€68,340 | |
| Amounts payable | 17/49 | €8,884,566 | €9,014,254 | +€129,688 | +1.5% |
| Amounts payable after more than one year | 17 | €0 | €745,785 | +€745,785 | |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | - | €745,785 | +€745,785 | |
| Amounts payable within one year | 42/48 | €4,267,371 | €3,160,401 | -€1.1m | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €317,781 | €0 | -€317,781 | -100.0% |
| Trade debts | 44 | €1,320,575 | €975,886 | -€344,689 | -26.1% |
| Suppliers | 440/4 | €1,320,575 | €975,886 | -€344,689 | -26.1% |
| Taxes, remuneration and social security | 45 | €162,432 | €184,515 | +€22,083 | +13.6% |
| Remuneration and social security | 454/9 | €162,432 | €184,515 | +€22,083 | +13.6% |
| Other amounts payable | 47/48 | €2,466,584 | €2,000,000 | -€466,584 | -18.9% |
| Accrued charges and deferred income | 492/3 | €4,617,195 | €5,108,067 | +€490,872 | +10.6% |
| Remuneration, social security and pensions | 62 | €1,462,575 | €1,721,272 | +€258,697 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €626,138 | €951,778 | +€325,640 | +52.0% |
| Other operating charges | 640/8 | €6,252 | €41,177 | +€34,925 | +558.7% |
| Gross operating margin | 9900 | €4,660,667 | €5,133,667 | +€473,001 | +10.1% |
| Operating profit (loss) | 9901 | €2,565,702 | €2,419,441 | -€146,261 | -5.7% |
| Financial income | 75/76B | €116,267 | €71,468 | -€44,799 | -38.5% |
| Recurring financial income | 75 | €116,267 | €71,468 | -€44,799 | -38.5% |
| Financial charges | 65/66B | €91,991 | €210,297 | +€118,306 | +128.6% |
| Recurring financial charges | 65 | €91,991 | €210,297 | +€118,306 | +128.6% |
| Profit (loss) for the period before taxes | 9903 | €2,589,978 | €2,280,612 | -€309,366 | -11.9% |
| Income taxes | 67/77 | €263,443 | €212,272 | -€51,171 | -19.4% |
| Profit (loss) for the period | 9904 | €2,326,536 | €2,068,340 | -€258,195 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,326,536 | €2,068,340 | -€258,195 | -11.1% |
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.