BIOSFEER LT: 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.
BIOSFEER LT
Largest movements
- Tangible fixed assets -€20,400
down €20,400 (-3.6%), from €570,937 to €550,537
- Cash -€12,152
down €12,152 (-70.0%), from €17,352 to €5,201
mainly Debts after one year (-€46,016) and Trade debts (-€10,772)
- Receivables within one year -€8,295
down €8,295 (-67.2%), from €12,348 to €4,053
- Debts after one year -€46,016
down €46,016 (-11.7%), from €392,414 to €346,397
- Other debts +€18,498
up €18,498 (+13.8%), from €134,150 to €152,648
- Trade debts -€10,772
no longer reported in 2025 (was €10,772)
- Gross operating margin +€3,266
up €3,266 (+9.2%), from €35,476 to €38,742
- Purchases and services -€3,266
down €3,266 (-65.0%), from €5,024 to €1,758
- Financial charges -€736
down €736 (-4.0%), from €18,210 to €17,474
- Taxes -€465
down €465, from €178 to -€287
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 | €600,637 | €559,790 | -€40,847 | -6.8% |
| Fixed assets | 21/28 | €570,937 | €550,537 | -€20,400 | -3.6% |
| Tangible fixed assets | 22/27 | €570,937 | €550,537 | -€20,400 | -3.6% |
| Land and buildings | 22 | €570,937 | €550,537 | -€20,400 | -3.6% |
| Current assets | 29/58 | €29,700 | €9,253 | -€20,447 | -68.8% |
| Amounts receivable within one year | 40/41 | €12,348 | €4,053 | -€8,295 | -67.2% |
| Trade receivables | 40 | €12,348 | €4,053 | -€8,295 | -67.2% |
| Cash at bank and in hand | 54/58 | €17,352 | €5,201 | -€12,152 | -70.0% |
| Total equity and liabilities | 10/49 | €600,637 | €559,790 | -€40,847 | -6.8% |
| Equity | 10/15 | €14,605 | €12,637 | -€1,968 | -13.5% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €6,250 | €6,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€116,645 | -€118,613 | -€1,968 | -1.7% |
| Amounts payable | 17/49 | €586,032 | €547,153 | -€38,879 | -6.6% |
| Amounts payable after more than one year | 17 | €392,414 | €346,397 | -€46,016 | -11.7% |
| Financial debts | 170/4 | €392,414 | €346,397 | -€46,016 | -11.7% |
| Amounts payable within one year | 42/48 | €193,619 | €200,756 | +€7,137 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €44,280 | €46,016 | +€1,736 | +3.9% |
| Trade debts | 44 | €10,772 | - | -€10,772 | |
| Suppliers | 440/4 | €10,772 | - | -€10,772 | |
| Taxes, remuneration and social security | 45 | €4,417 | €2,092 | -€2,325 | -52.6% |
| Taxes | 450/3 | €4,417 | €2,092 | -€2,325 | -52.6% |
| Other amounts payable | 47/48 | €134,150 | €152,648 | +€18,498 | +13.8% |
| Turnover | 70 | €40,500 | €40,500 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,024 | €1,758 | -€3,266 | -65.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,400 | €20,400 | = | 0.0% |
| Other operating charges | 640/8 | €2,940 | €3,123 | +€183 | +6.2% |
| Gross operating margin | 9900 | €35,476 | €38,742 | +€3,266 | +9.2% |
| Operating profit (loss) | 9901 | €12,135 | €15,219 | +€3,083 | +25.4% |
| Financial charges | 65/66B | €18,210 | €17,474 | -€736 | -4.0% |
| Recurring financial charges | 65 | €18,210 | €17,474 | -€736 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,074 | -€2,255 | +€3,819 | +62.9% |
| Income taxes | 67/77 | €178 | -€287 | -€465 | |
| Profit (loss) for the period | 9904 | -€6,252 | -€1,968 | +€4,284 | +68.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,252 | -€1,968 | +€4,284 | +68.5% |
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 8 October 2026 via checked.be.