BIOST: 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.
BIOST
Largest movements
- Tangible fixed assets -€9,525
down €9,525 (-28.3%), from €33,634 to €24,109
- Cash -€2,173
down €2,173 (-95.9%), from €2,267 to €93
mainly Debts after one year (-€5,680) and Net result for the year (-€5,450)
- Receivables within one year -€1,040
down €1,040 (-18.0%), from €5,765 to €4,725
of which Other amounts receivable: -€2,016
- Debts after one year -€5,680
down €5,680 (-25.8%), from €22,021 to €16,341
- Profit (loss) carried forward -€5,450
down €5,450 (-50.3%), from -€10,825 to -€16,275
- Trade debts -€3,487
no longer reported in 2024 (was €3,487)
- Current portion of long-term debt -€2,427
down €2,427 (-27.7%), from €8,774 to €6,346
- Short-term financial debts +€2,355
new in 2024: €2,355
- Depreciation -€5,743
down €5,743 (-37.6%), from €15,268 to €9,525
- Gross operating margin +€4,137
up €4,137 (+73.9%), from €5,599 to €9,737
- Other operating charges +€1,805
up €1,805 (+469.6%), from €384 to €2,190
- Financial charges +€1,326
up €1,326 (+63.9%), from €2,077 to €3,403
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,949 | €28,986 | -€12,963 | -30.9% |
| Fixed assets | 21/28 | €33,634 | €24,109 | -€9,525 | -28.3% |
| Tangible fixed assets | 22/27 | €33,634 | €24,109 | -€9,525 | -28.3% |
| Land and buildings | 22 | €26,821 | €22,287 | -€4,533 | -16.9% |
| Plant, machinery and equipment | 23 | €609 | - | -€609 | |
| Furniture and vehicles | 24 | €6,205 | €1,822 | -€4,383 | -70.6% |
| Current assets | 29/58 | €8,315 | €4,877 | -€3,438 | -41.3% |
| Amounts receivable within one year | 40/41 | €5,765 | €4,725 | -€1,040 | -18.0% |
| Trade receivables | 40 | - | €976 | +€976 | |
| Other amounts receivable | 41 | €5,765 | €3,749 | -€2,016 | -35.0% |
| Cash at bank and in hand | 54/58 | €2,267 | €93 | -€2,173 | -95.9% |
| Deferred charges and accrued income | 490/1 | €284 | €59 | -€225 | -79.2% |
| Total equity and liabilities | 10/49 | €41,949 | €28,986 | -€12,963 | -30.9% |
| Equity | 10/15 | -€4,125 | -€9,575 | -€5,450 | -132.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,825 | -€16,275 | -€5,450 | -50.3% |
| Amounts payable | 17/49 | €46,074 | €38,561 | -€7,513 | -16.3% |
| Amounts payable after more than one year | 17 | €22,021 | €16,341 | -€5,680 | -25.8% |
| Financial debts | 170/4 | €22,021 | €16,341 | -€5,680 | -25.8% |
| Amounts payable within one year | 42/48 | €24,054 | €22,220 | -€1,834 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €8,774 | €6,346 | -€2,427 | -27.7% |
| Financial debts | 43 | - | €2,355 | +€2,355 | |
| Credit institutions | 430/8 | - | €2,355 | +€2,355 | |
| Trade debts | 44 | €3,487 | - | -€3,487 | |
| Suppliers | 440/4 | €3,487 | - | -€3,487 | |
| Other amounts payable | 47/48 | €11,793 | €13,519 | +€1,726 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,268 | €9,525 | -€5,743 | -37.6% |
| Other operating charges | 640/8 | €384 | €2,190 | +€1,805 | +469.6% |
| Gross operating margin | 9900 | €5,599 | €9,737 | +€4,137 | +73.9% |
| Operating profit (loss) | 9901 | -€10,053 | -€1,979 | +€8,074 | +80.3% |
| Financial income | 75/76B | - | €61 | +€61 | |
| Recurring financial income | 75 | €0 | €61 | +€61 | |
| Financial charges | 65/66B | €2,077 | €3,403 | +€1,326 | +63.9% |
| Recurring financial charges | 65 | €2,077 | €3,403 | +€1,326 | +63.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,130 | -€5,321 | +€6,809 | +56.1% |
| Income taxes | 67/77 | €123 | €129 | +€6 | +4.7% |
| Profit (loss) for the period | 9904 | -€12,253 | -€5,450 | +€6,803 | +55.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,253 | -€5,450 | +€6,803 | +55.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.