BioSweet: 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.
BioSweet
Largest movements
- Cash +€42,241
up €42,241 (+49.8%), from €84,828 to €127,069
mainly Net result for the year (+€51,136) and Depreciation (+€15,356)
- Tangible fixed assets -€13,756
down €13,756 (-21.5%), from €64,012 to €50,256
- Receivables within one year -€9,512
down €9,512 (-55.9%), from €17,012 to €7,500
of which Other amounts receivable: -€6,462
- Profit (loss) carried forward +€21,686
up €21,686 (+19.7%), from €109,900 to €131,586
- Debts after one year -€10,094
down €10,094 (-34.6%), from €29,142 to €19,048
- Tax, wage and social debts +€7,559
up €7,559 (+54.9%), from €13,766 to €21,325
- Gross operating margin +€10,344
up €10,344 (+14.1%), from €73,603 to €83,948
- Taxes +€2,075
up €2,075 (+15.6%), from €13,301 to €15,376
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 | €168,997 | €188,630 | +€19,633 | +11.6% |
| Fixed assets | 21/28 | €64,012 | €50,256 | -€13,756 | -21.5% |
| Tangible fixed assets | 22/27 | €64,012 | €50,256 | -€13,756 | -21.5% |
| Land and buildings | 22 | €14,264 | €12,611 | -€1,654 | -11.6% |
| Plant, machinery and equipment | 23 | €18,207 | €14,567 | -€3,640 | -20.0% |
| Furniture and vehicles | 24 | €9,215 | €4,565 | -€4,650 | -50.5% |
| Other tangible fixed assets | 26 | €22,325 | €18,513 | -€3,812 | -17.1% |
| Current assets | 29/58 | €104,984 | €138,374 | +€33,390 | +31.8% |
| Stocks and contracts in progress | 3 | €500 | €1,100 | +€600 | +120.0% |
| Stocks | 30/36 | €500 | €1,100 | +€600 | +120.0% |
| Amounts receivable within one year | 40/41 | €17,012 | €7,500 | -€9,512 | -55.9% |
| Trade receivables | 40 | €3,050 | - | -€3,050 | |
| Other amounts receivable | 41 | €13,962 | €7,500 | -€6,462 | -46.3% |
| Cash at bank and in hand | 54/58 | €84,828 | €127,069 | +€42,241 | +49.8% |
| Deferred charges and accrued income | 490/1 | €2,644 | €2,705 | +€62 | +2.3% |
| Total equity and liabilities | 10/49 | €168,997 | €188,630 | +€19,633 | +11.6% |
| Equity | 10/15 | €114,900 | €136,586 | +€21,686 | +18.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,900 | €131,586 | +€21,686 | +19.7% |
| Amounts payable | 17/49 | €54,097 | €52,044 | -€2,052 | -3.8% |
| Amounts payable after more than one year | 17 | €29,142 | €19,048 | -€10,094 | -34.6% |
| Financial debts | 170/4 | €29,142 | €19,048 | -€10,094 | -34.6% |
| Amounts payable within one year | 42/48 | €24,955 | €32,997 | +€8,042 | +32.2% |
| Current portion of amounts payable after more than one year | 42 | €9,584 | €10,074 | +€490 | +5.1% |
| Trade debts | 44 | €1,605 | €1,598 | -€7 | -0.4% |
| Suppliers | 440/4 | €1,605 | €1,598 | -€7 | -0.4% |
| Taxes, remuneration and social security | 45 | €13,766 | €21,325 | +€7,559 | +54.9% |
| Taxes | 450/3 | €13,766 | €21,325 | +€7,559 | +54.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,845 | €15,356 | +€511 | +3.4% |
| Other operating charges | 640/8 | €316 | €239 | -€78 | -24.6% |
| Non-recurring operating charges | 66A | €15 | - | -€15 | |
| Gross operating margin | 9900 | €73,603 | €83,948 | +€10,344 | +14.1% |
| Operating profit (loss) | 9901 | €58,427 | €68,353 | +€9,926 | +17.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,205 | €1,840 | -€365 | -16.5% |
| Recurring financial charges | 65 | €2,205 | €1,840 | -€365 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €56,221 | €66,512 | +€10,291 | +18.3% |
| Income taxes | 67/77 | €13,301 | €15,376 | +€2,075 | +15.6% |
| Profit (loss) for the period | 9904 | €42,920 | €51,136 | +€8,216 | +19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,920 | €51,136 | +€8,216 | +19.1% |
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 3 October 2026 via checked.be.