BIOSHOPPING: what changed
Two financial 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.
BIOSHOPPING
Largest movements
- Tangible fixed assets -€34,955
down €34,955 (-17.9%), from €194,847 to €159,891
of which Furniture and vehicles: -€24,988
- Receivables within one year -€23,925
down €23,925 (-68.5%), from €34,920 to €10,995
of which Other amounts receivable: -€15,509
- Deferred charges and accrued income +€7,373
up €7,373 (+112%), from €6,573 to €13,946
- Trade debts -€33,420
down €33,420 (-46.1%), from €72,465 to €39,045
- Accrued charges and deferred income -€13,560
down €13,560 (-100%), from €13,560 to €0
- Debts after one year -€12,793
down €12,793 (-12.0%), from €106,173 to €93,380
- Provisions +€7,675
up €7,675 (+36.5%), from €21,039 to €28,714
- Gross operating margin +€23,355
up €23,355 (+9.9%), from €236,411 to €259,766
- Depreciation +€19,407
up €19,407 (+125%), from €15,548 to €34,955
- Staff costs +€9,843
up €9,843 (+4.9%), from €201,613 to €211,456
- Other operating charges -€8,640
down €8,640 (-87.7%), from €9,849 to €1,209
- Financial charges +€7,594
up €7,594 (+212%), from €3,587 to €11,181
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.
Derived cash bridge
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 | €472,807 | €423,205 | -€49,602 | -10.5% |
| Fixed assets | 21/28 | €194,947 | €159,991 | -€34,955 | -17.9% |
| Tangible fixed assets | 22/27 | €194,847 | €159,891 | -€34,955 | -17.9% |
| Plant, machinery and equipment | 23 | €5,836 | €4,434 | -€1,401 | -24.0% |
| Furniture and vehicles | 24 | €114,988 | €90,000 | -€24,988 | -21.7% |
| Other tangible fixed assets | 26 | €74,023 | €65,457 | -€8,566 | -11.6% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €277,860 | €263,214 | -€14,646 | -5.3% |
| Stocks and contracts in progress | 3 | €100,456 | €99,277 | -€1,179 | -1.2% |
| Stocks | 30/36 | €100,456 | €99,277 | -€1,179 | -1.2% |
| Amounts receivable within one year | 40/41 | €34,920 | €10,995 | -€23,925 | -68.5% |
| Trade receivables | 40 | €13,022 | €4,607 | -€8,415 | -64.6% |
| Other amounts receivable | 41 | €21,898 | €6,388 | -€15,509 | -70.8% |
| Cash at bank and in hand | 54/58 | €135,911 | €138,995 | +€3,084 | +2.3% |
| Deferred charges and accrued income | 490/1 | €6,573 | €13,946 | +€7,373 | +112% |
| Total equity and liabilities | 10/49 | €472,807 | €423,205 | -€49,602 | -10.5% |
| Equity | 10/15 | €213,617 | €214,620 | +€1,003 | +0.5% |
| Contributions | 10/11 | €37,500 | €37,500 | = | 0.0% |
| Reserves | 13 | €176,117 | €177,120 | +€1,003 | +0.6% |
| Distributable reserves | 133 | €176,117 | €177,120 | +€1,003 | +0.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €21,039 | €28,714 | +€7,675 | +36.5% |
| Provisions for liabilities and charges | 160/5 | €21,039 | €28,714 | +€7,675 | +36.5% |
| Environmental obligations | 163 | €21,039 | €28,714 | +€7,675 | +36.5% |
| Amounts payable | 17/49 | €238,151 | €179,872 | -€58,280 | -24.5% |
| Amounts payable after more than one year | 17 | €106,173 | €93,380 | -€12,793 | -12.0% |
| Other amounts payable | 178/9 | €106,173 | €93,380 | -€12,793 | -12.0% |
| Amounts payable within one year | 42/48 | €118,418 | €86,492 | -€31,927 | -27.0% |
| Trade debts | 44 | €72,465 | €39,045 | -€33,420 | -46.1% |
| Suppliers | 440/4 | €72,465 | €39,045 | -€33,420 | -46.1% |
| Taxes, remuneration and social security | 45 | €45,953 | €47,447 | +€1,494 | +3.3% |
| Taxes | 450/3 | €1,423 | €13,390 | +€11,966 | +841% |
| Remuneration and social security | 454/9 | €44,530 | €34,057 | -€10,472 | -23.5% |
| Accrued charges and deferred income | 492/3 | €13,560 | €0 | -€13,560 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €201,613 | €211,456 | +€9,843 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,548 | €34,955 | +€19,407 | +125% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1,177 | €7,675 | +€6,498 | +552% |
| Other operating charges | 640/8 | €9,849 | €1,209 | -€8,640 | -87.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €236,411 | €259,766 | +€23,355 | +9.9% |
| Operating profit (loss) | 9901 | €8,224 | €4,471 | -€3,754 | -45.6% |
| Financial income | 75/76B | €7,531 | €7,713 | +€182 | +2.4% |
| Recurring financial income | 75 | €7,531 | €7,713 | +€182 | +2.4% |
| Financial charges | 65/66B | €3,587 | €11,181 | +€7,594 | +212% |
| Recurring financial charges | 65 | €3,587 | €11,181 | +€7,594 | +212% |
| Profit (loss) for the period before taxes | 9903 | €12,168 | €1,003 | -€11,166 | -91.8% |
| Income taxes | 67/77 | €1,106 | €0 | -€1,106 | -100% |
| Profit (loss) for the period | 9904 | €11,062 | €1,003 | -€10,059 | -90.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,062 | €1,003 | -€10,059 | -90.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.