BIORTHO: 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
BIORTHO
NACE 96.220, Beauty care and other beauty treatments
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€3,234
2024 · -€351-€2,883
Equity
-€44,175
2024 · -€40,940-€3,235
Cash
€2,117
2024 · €3,435-€1,318
Balance sheet total
€4,185
2024 · €4,239-€54
Largest movements
Assets
- Receivables within one year +€1,428
new in 2025: €1,428
of which Trade receivables: +€1,428
- Cash -€1,318
down €1,318 (-38.4%), from €3,435 to €2,117
mainly Net result for the year (-€3,234) and Receivables within one year (-€1,428)
- Deferred charges and accrued income -€164
down €164 (-20.4%), from €804 to €640
Equity and liabilities
- Other debts +€3,274
up €3,274 (+7.3%), from €45,085 to €48,359
- Profit (loss) carried forward -€3,234
down €3,234 (-2.8%), from -€116,548 to -€119,782
- Trade debts -€94
down €94 (-100.0%), from €94 to €0
of which Suppliers: -€94
Income statement
- Purchases and services +€6,154
new in 2025: €6,154
- Turnover +€3,609
new in 2025: €3,609
- Gross operating margin -€2,991
down €2,991, from €446 to -€2,545
- Taxes -€125
down €125 (-100.0%), from €125 to €0
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
-€351
Gross operating margin
-€2,991
Staff costs
-€13
Other operating charges
-€4
Financial charges
-€0
Taxes
+€125
Result 2025
-€3,234
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
-€1,318
Investment
€0
Financing
-€1
Cash 2024
€3,435
From operations (derived)
-€1,318
Net result for the year
-€3,234
Receivables within one year
-€1,428
Deferred charges and accrued income
+€164
Trade debts
-€94
Other debts
+€3,274
Financing
-€1
Contributions, distributions and other
-€1
Cash 2025
€2,117
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,239 | €4,185 | -€54 | -1.3% |
| Fixed assets | 21/28 | - | €0 | = | |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €4,239 | €4,185 | -€54 | -1.3% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Stocks | 30/36 | - | €0 | = | |
| Contracts in progress | 37 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | - | €1,428 | +€1,428 | |
| Trade receivables | 40 | - | €1,428 | +€1,428 | |
| Other amounts receivable | 41 | - | €0 | = | |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €3,435 | €2,117 | -€1,318 | -38.4% |
| Deferred charges and accrued income | 490/1 | €804 | €640 | -€164 | -20.4% |
| Total equity and liabilities | 10/49 | €4,239 | €4,185 | -€54 | -1.3% |
| Equity | 10/15 | -€40,940 | -€44,175 | -€3,235 | -7.9% |
| Contributions | 10/11 | €75,608 | €75,608 | -€0 | 0.0% |
| Capital | 10 | €75,608 | €75,608 | -€0 | 0.0% |
| Issued capital | 100 | €75,608 | €75,608 | -€0 | 0.0% |
| Uncalled capital | 101 | - | €0 | = | |
| Outside capital | 11 | - | €0 | = | |
| Share premium | 1100/10 | - | €0 | = | |
| Other | 1109/19 | - | €0 | = | |
| Revaluation surpluses | 12 | - | €0 | = | |
| Reserves | 13 | - | €0 | = | |
| Non-distributable reserves | 130/1 | - | €0 | = | |
| Legal reserve | 130 | - | €0 | = | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Own shares acquired | 1312 | - | €0 | = | |
| Financial assistance | 1313 | - | €0 | = | |
| Other | 1319 | - | €0 | = | |
| Tax-exempt reserves | 132 | - | €0 | = | |
| Distributable reserves | 133 | - | €0 | = | |
| Profit (loss) carried forward | 14 | -€116,548 | -€119,782 | -€3,234 | -2.8% |
| Investment grants | 15 | - | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | - | €0 | = | |
| Provisions and deferred taxes | 16 | - | €0 | = | |
| Provisions for liabilities and charges | 160/5 | - | €0 | = | |
| Pensions and similar obligations | 160 | - | €0 | = | |
| Taxes | 161 | - | €0 | = | |
| Major repairs and maintenance | 162 | - | €0 | = | |
| Environmental obligations | 163 | - | €0 | = | |
| Other liabilities and charges | 164/5 | - | €0 | = | |
| Deferred taxes | 168 | - | €0 | = | |
| Amounts payable | 17/49 | €45,179 | €48,359 | +€3,180 | +7.0% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Financial debts | 170/4 | - | €0 | = | |
| Trade debts | 175 | - | €0 | = | |
| Advances received on contracts in progress | 176 | - | €0 | = | |
| Other amounts payable | 178/9 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €45,179 | €48,359 | +€3,180 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €94 | €0 | -€94 | -100.0% |
| Suppliers | 440/4 | €94 | €0 | -€94 | -100.0% |
| Bills of exchange payable | 441 | - | €0 | = | |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | - | €0 | = | |
| Taxes | 450/3 | - | €0 | = | |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €45,085 | €48,359 | +€3,274 | +7.3% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Turnover | 70 | - | €3,609 | +€3,609 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €6,154 | +€6,154 | |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€13 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €0 | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €0 | = | |
| Other operating charges | 640/8 | €239 | €243 | +€4 | +1.8% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €446 | -€2,545 | -€2,991 | |
| Operating profit (loss) | 9901 | -€180 | -€3,188 | -€3,008 | -1671.0% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €46 | €46 | +€0 | +0.7% |
| Recurring financial charges | 65 | €46 | €46 | +€0 | +0.7% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | -€226 | -€3,234 | -€3,008 | -1331.0% |
| Transfer from deferred taxes | 780 | - | €0 | = | |
| Transfer to deferred taxes | 680 | - | €0 | = | |
| Income taxes | 67/77 | €125 | €0 | -€125 | -100.0% |
| Profit (loss) for the period | 9904 | -€351 | -€3,234 | -€2,883 | -821.4% |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Transfer to tax-exempt reserves | 689 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€351 | -€3,234 | -€2,883 | -821.4% |
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 7 October 2026 via checked.be.