BIOSKILLS: 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.
BIOSKILLS
Largest movements
- Cash +€96,321
up €96,321 (+21.2%), from €455,059 to €551,380
mainly Other debts (+€276,548) and Net result for the year (+€108,981)
- Financial fixed assets +€13,296
up €13,296 (+25.9%), from €51,319 to €64,615
- Other debts +€276,548
new in 2025: €276,548
- Reserves -€187,693
down €187,693 (-34.0%), from €551,407 to €363,714
- Tax, wage and social debts +€30,075
up €30,075 (+131%), from €22,879 to €52,955
- Gross operating margin -€96,046
down €96,046 (-42.7%), from €225,150 to €129,104
- Taxes -€40,253
down €40,253 (-60.9%), from €66,084 to €25,831
- Financial income +€11,227
up €11,227 (+541%), from €2,074 to €13,301
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 | €595,963 | €713,926 | +€117,962 | +19.8% |
| Fixed assets | 21/28 | €56,885 | €68,997 | +€12,112 | +21.3% |
| Tangible fixed assets | 22/27 | €5,566 | €4,382 | -€1,184 | -21.3% |
| Furniture and vehicles | 24 | €5,566 | €4,382 | -€1,184 | -21.3% |
| Financial fixed assets | 28 | €51,319 | €64,615 | +€13,296 | +25.9% |
| Current assets | 29/58 | €539,078 | €644,929 | +€105,850 | +19.6% |
| Amounts receivable within one year | 40/41 | €84,019 | €91,049 | +€7,030 | +8.4% |
| Trade receivables | 40 | €83,761 | €91,049 | +€7,288 | +8.7% |
| Other amounts receivable | 41 | €259 | €0 | -€259 | -100% |
| Cash at bank and in hand | 54/58 | €455,059 | €551,380 | +€96,321 | +21.2% |
| Deferred charges and accrued income | 490/1 | - | €2,499 | +€2,499 | |
| Total equity and liabilities | 10/49 | €595,963 | €713,926 | +€117,962 | +19.8% |
| Equity | 10/15 | €565,662 | €377,969 | -€187,693 | -33.2% |
| Contributions | 10/11 | €14,255 | €14,255 | = | 0.0% |
| Reserves | 13 | €551,407 | €363,714 | -€187,693 | -34.0% |
| Distributable reserves | 133 | €551,407 | €363,714 | -€187,693 | -34.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €30,301 | €335,956 | +€305,655 | +1,009% |
| Amounts payable within one year | 42/48 | €30,301 | €335,956 | +€305,655 | +1,009% |
| Trade debts | 44 | €7,422 | €6,454 | -€968 | -13.0% |
| Suppliers | 440/4 | €7,422 | €6,454 | -€968 | -13.0% |
| Taxes, remuneration and social security | 45 | €22,879 | €52,955 | +€30,075 | +131% |
| Taxes | 450/3 | €22,879 | €52,955 | +€30,075 | +131% |
| Other amounts payable | 47/48 | - | €276,548 | +€276,548 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,659 | €2,521 | +€861 | +51.9% |
| Other operating charges | 640/8 | €1,764 | €635 | -€1,129 | -64.0% |
| Gross operating margin | 9900 | €225,150 | €129,104 | -€96,046 | -42.7% |
| Operating profit (loss) | 9901 | €221,726 | €125,947 | -€95,779 | -43.2% |
| Financial income | 75/76B | €2,074 | €13,301 | +€11,227 | +541% |
| Recurring financial income | 75 | €2,074 | €13,301 | +€11,227 | +541% |
| Financial charges | 65/66B | €5,624 | €4,436 | -€1,188 | -21.1% |
| Recurring financial charges | 65 | €5,624 | €4,436 | -€1,188 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €218,176 | €134,812 | -€83,364 | -38.2% |
| Income taxes | 67/77 | €66,084 | €25,831 | -€40,253 | -60.9% |
| Profit (loss) for the period | 9904 | €152,092 | €108,981 | -€43,111 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €152,092 | €108,981 | -€43,111 | -28.3% |
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 13 October 2026 via checked.be.