BIOSkoop: 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.
BIOSkoop
Largest movements
- Receivables within one year -€33,889
down €33,889 (-61.1%), from €55,474 to €21,585
of which Other amounts receivable: -€30,017
- Tangible fixed assets -€29,769
down €29,769 (-26.4%), from €112,890 to €83,120
of which Furniture and vehicles: -€28,104
- Current investments +€24,882
up €24,882 (+27.8%), from €89,475 to €114,357
- Cash +€19,800
up €19,800 (+27.5%), from €71,874 to €91,674
mainly Other debts (+€131,917) and Net result for the year (+€50,067)
- Reserves -€190,007
down €190,007 (-63.3%), from €300,133 to €110,126
of which Distributable reserves: -€190,007
- Other debts +€131,917
up €131,917 (+520%), from €25,374 to €157,290
- Profit (loss) carried forward +€50,067
up €50,067 (+56.1%), from -€89,288 to -€39,221
- Debts after one year -€22,475
down €22,475 (-38.4%), from €58,602 to €36,126
- Tax, wage and social debts +€6,994
up €6,994 (+95.6%), from €7,315 to €14,310
- Financial charges -€112,955
down €112,955 (-67.3%), from €167,822 to €54,868
- Financial income +€55,279
up €55,279 (+1,057%), from €5,228 to €60,508
- Gross operating margin -€35,254
down €35,254 (-27.7%), from €127,379 to €92,124
- Taxes -€7,100
down €7,100 (-34.5%), from €20,552 to €13,452
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 | €334,019 | €317,633 | -€16,386 | -4.9% |
| Fixed assets | 21/28 | €112,890 | €86,120 | -€26,769 | -23.7% |
| Tangible fixed assets | 22/27 | €112,890 | €83,120 | -€29,769 | -26.4% |
| Furniture and vehicles | 24 | €103,921 | €75,817 | -€28,104 | -27.0% |
| Other tangible fixed assets | 26 | €8,968 | €7,303 | -€1,665 | -18.6% |
| Financial fixed assets | 28 | €0 | €3,000 | +€3,000 | |
| Current assets | 29/58 | €221,130 | €231,513 | +€10,383 | +4.7% |
| Amounts receivable within one year | 40/41 | €55,474 | €21,585 | -€33,889 | -61.1% |
| Trade receivables | 40 | €3,872 | €0 | -€3,872 | -100% |
| Other amounts receivable | 41 | €51,602 | €21,585 | -€30,017 | -58.2% |
| Current investments | 50/53 | €89,475 | €114,357 | +€24,882 | +27.8% |
| Cash at bank and in hand | 54/58 | €71,874 | €91,674 | +€19,800 | +27.5% |
| Deferred charges and accrued income | 490/1 | €4,306 | €3,897 | -€409 | -9.5% |
| Total equity and liabilities | 10/49 | €334,019 | €317,633 | -€16,386 | -4.9% |
| Equity | 10/15 | €219,845 | €79,905 | -€139,940 | -63.7% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €300,133 | €110,126 | -€190,007 | -63.3% |
| Tax-exempt reserves | 132 | €3,592 | €3,592 | = | 0.0% |
| Distributable reserves | 133 | €296,542 | €106,534 | -€190,007 | -64.1% |
| Profit (loss) carried forward | 14 | -€89,288 | -€39,221 | +€50,067 | +56.1% |
| Amounts payable | 17/49 | €114,175 | €237,728 | +€123,554 | +108% |
| Amounts payable after more than one year | 17 | €58,602 | €36,126 | -€22,475 | -38.4% |
| Financial debts | 170/4 | €58,602 | €36,126 | -€22,475 | -38.4% |
| Amounts payable within one year | 42/48 | €55,573 | €195,812 | +€140,239 | +252% |
| Current portion of amounts payable after more than one year | 42 | €21,676 | €22,475 | +€799 | +3.7% |
| Trade debts | 44 | €1,208 | €1,737 | +€529 | +43.8% |
| Suppliers | 440/4 | €1,208 | €1,737 | +€529 | +43.8% |
| Taxes, remuneration and social security | 45 | €7,315 | €14,310 | +€6,994 | +95.6% |
| Taxes | 450/3 | €7,315 | €14,310 | +€6,994 | +95.6% |
| Other amounts payable | 47/48 | €25,374 | €157,290 | +€131,917 | +520% |
| Accrued charges and deferred income | 492/3 | - | €5,790 | +€5,790 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,904 | €32,815 | -€90 | -0.3% |
| Other operating charges | 640/8 | €616 | €1,430 | +€814 | +132% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €127,379 | €92,124 | -€35,254 | -27.7% |
| Operating profit (loss) | 9901 | €93,858 | €57,879 | -€35,979 | -38.3% |
| Financial income | 75/76B | €5,228 | €60,508 | +€55,279 | +1,057% |
| Recurring financial income | 75 | €5,228 | €60,508 | +€55,279 | +1,057% |
| Financial charges | 65/66B | €167,822 | €54,868 | -€112,955 | -67.3% |
| Recurring financial charges | 65 | €167,822 | €54,868 | -€112,955 | -67.3% |
| Profit (loss) for the period before taxes | 9903 | -€68,736 | €63,520 | +€132,256 | |
| Income taxes | 67/77 | €20,552 | €13,452 | -€7,100 | -34.5% |
| Profit (loss) for the period | 9904 | -€89,288 | €50,067 | +€139,356 | |
| Profit (loss) for the period to be appropriated | 9905 | -€89,288 | €50,067 | +€139,356 |
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 25 October 2026 via checked.be.