BIOT-ALTERNATIVES: 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.
BIOT-ALTERNATIVES
Largest movements
- Cash +€10,678
up €10,678 (+239%), from €4,471 to €15,149
mainly Net result for the year (+€11,347) and Tax, wage and social debts (+€1,872)
- Tangible fixed assets +€1,334
up €1,334 (+126%), from €1,057 to €2,391
of which Furniture and vehicles: +€1,713
- Profit (loss) carried forward +€11,347
up €11,347 (+227%), from €4,992 to €16,340
- Tax, wage and social debts +€1,872
new in 2025: €1,872
- Other debts -€1,200
down €1,200 (-55.8%), from €2,149 to €949
- Gross operating margin +€9,757
up €9,757 (+314%), from €3,106 to €12,863
- Depreciation +€201
up €201 (+53.0%), from €379 to €580
- Financial charges +€136
up €136 (+39.0%), from €348 to €484
of which Financial charges: +€252
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 | €15,482 | €27,511 | +€12,029 | +77.7% |
| Fixed assets | 21/28 | €10,940 | €12,273 | +€1,334 | +12.2% |
| Tangible fixed assets | 22/27 | €1,057 | €2,391 | +€1,334 | +126% |
| Plant, machinery and equipment | 23 | €1,057 | €678 | -€379 | -35.9% |
| Furniture and vehicles | 24 | - | €1,713 | +€1,713 | |
| Financial fixed assets | 28 | €9,882 | €9,882 | = | 0.0% |
| Current assets | 29/58 | €4,542 | €15,237 | +€10,695 | +235% |
| Amounts receivable within one year | 40/41 | €71 | €88 | +€17 | +24.0% |
| Other amounts receivable | 41 | €71 | €88 | +€17 | +24.0% |
| Cash at bank and in hand | 54/58 | €4,471 | €15,149 | +€10,678 | +239% |
| Total equity and liabilities | 10/49 | €15,482 | €27,511 | +€12,029 | +77.7% |
| Equity | 10/15 | €13,212 | €24,560 | +€11,347 | +85.9% |
| Contributions | 10/11 | €7,900 | €7,900 | = | 0.0% |
| Contributions outside capital | 11 | €7,900 | €7,900 | = | 0.0% |
| Other | 1109/19 | €7,900 | €7,900 | = | 0.0% |
| Reserves | 13 | €320 | €320 | = | 0.0% |
| Non-distributable reserves | 130/1 | €320 | €320 | = | 0.0% |
| Reserves not available under the articles | 1311 | €320 | €320 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,992 | €16,340 | +€11,347 | +227% |
| Amounts payable | 17/49 | €2,269 | €2,951 | +€682 | +30.0% |
| Amounts payable within one year | 42/48 | €2,269 | €2,951 | +€682 | +30.0% |
| Trade debts | 44 | €120 | €130 | +€10 | +8.2% |
| Suppliers | 440/4 | €120 | €130 | +€10 | +8.2% |
| Taxes, remuneration and social security | 45 | - | €1,872 | +€1,872 | |
| Taxes | 450/3 | - | €1,872 | +€1,872 | |
| Other amounts payable | 47/48 | €2,149 | €949 | -€1,200 | -55.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €379 | €580 | +€201 | +53.0% |
| Other operating charges | 640/8 | €568 | €453 | -€115 | -20.3% |
| Gross operating margin | 9900 | €3,106 | €12,863 | +€9,757 | +314% |
| Operating profit (loss) | 9901 | €2,158 | €11,829 | +€9,671 | +448% |
| Financial income | 75/76B | €0 | €2 | +€2 | +950% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +950% |
| Financial charges | 65/66B | €348 | €484 | +€136 | +39.0% |
| Recurring financial charges | 65 | €232 | €484 | +€252 | +109% |
| Non-recurring financial charges | 66B | €116 | - | -€116 | |
| Profit (loss) for the period before taxes | 9903 | €1,810 | €11,347 | +€9,537 | +527% |
| Profit (loss) for the period | 9904 | €1,810 | €11,347 | +€9,537 | +527% |
| Profit (loss) for the period to be appropriated | 9905 | €1,810 | €11,347 | +€9,537 | +527% |
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 20 October 2026 via checked.be.