BIOT MANAGEMENT: 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 MANAGEMENT
Largest movements
- Tangible fixed assets -€14,991
down €14,991 (-3.3%), from €456,222 to €441,231
of which Land and buildings: -€14,668
- Cash -€7,492
down €7,492 (-18.3%), from €40,974 to €33,482
mainly Debts after one year (-€34,125) and Other debts (-€18,311)
- Debts after one year -€34,125
down €34,125 (-12.9%), from €265,295 to €231,169
- Reserves +€26,800
up €26,800 (+21.7%), from €123,782 to €150,582
- Other debts -€18,311
down €18,311 (-18.4%), from €99,316 to €81,005
- Gross operating margin -€3,643
down €3,643 (-5.3%), from €68,955 to €65,311
- Taxes -€1,568
down €1,568 (-11.1%), from €14,065 to €12,497
- Financial charges -€841
down €841 (-10.1%), from €8,357 to €7,516
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 | €547,485 | €525,263 | -€22,222 | -4.1% |
| Fixed assets | 21/28 | €456,222 | €441,231 | -€14,991 | -3.3% |
| Tangible fixed assets | 22/27 | €456,222 | €441,231 | -€14,991 | -3.3% |
| Land and buildings | 22 | €455,387 | €440,719 | -€14,668 | -3.2% |
| Furniture and vehicles | 24 | €835 | €512 | -€323 | -38.7% |
| Current assets | 29/58 | €91,263 | €84,032 | -€7,231 | -7.9% |
| Amounts receivable within one year | 40/41 | - | €387 | +€387 | |
| Trade receivables | 40 | - | €387 | +€387 | |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €40,974 | €33,482 | -€7,492 | -18.3% |
| Deferred charges and accrued income | 490/1 | €288 | €162 | -€126 | -43.8% |
| Total equity and liabilities | 10/49 | €547,485 | €525,263 | -€22,222 | -4.1% |
| Equity | 10/15 | €145,538 | €172,062 | +€26,524 | +18.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €123,782 | €150,582 | +€26,800 | +21.7% |
| Distributable reserves | 133 | €123,782 | €150,582 | +€26,800 | +21.7% |
| Profit (loss) carried forward | 14 | €1,296 | €1,020 | -€276 | -21.3% |
| Amounts payable | 17/49 | €401,947 | €353,201 | -€48,746 | -12.1% |
| Amounts payable after more than one year | 17 | €265,295 | €231,169 | -€34,125 | -12.9% |
| Financial debts | 170/4 | €265,295 | €231,169 | -€34,125 | -12.9% |
| Amounts payable within one year | 42/48 | €136,652 | €122,031 | -€14,621 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €33,239 | €34,125 | +€887 | +2.7% |
| Trade debts | 44 | €33 | €339 | +€306 | +927% |
| Suppliers | 440/4 | €33 | €339 | +€306 | +927% |
| Taxes, remuneration and social security | 45 | €4,065 | €6,562 | +€2,497 | +61.4% |
| Taxes | 450/3 | €4,065 | €6,562 | +€2,497 | +61.4% |
| Other amounts payable | 47/48 | €99,316 | €81,005 | -€18,311 | -18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,802 | €14,991 | +€189 | +1.3% |
| Other operating charges | 640/8 | €3,278 | €3,483 | +€205 | +6.2% |
| Non-recurring operating charges | 66A | €64 | - | -€64 | |
| Gross operating margin | 9900 | €68,955 | €65,311 | -€3,643 | -5.3% |
| Operating profit (loss) | 9901 | €50,811 | €46,838 | -€3,973 | -7.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €8,357 | €7,516 | -€841 | -10.1% |
| Recurring financial charges | 65 | €8,357 | €7,516 | -€841 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €42,454 | €39,321 | -€3,132 | -7.4% |
| Income taxes | 67/77 | €14,065 | €12,497 | -€1,568 | -11.1% |
| Profit (loss) for the period | 9904 | €28,389 | €26,824 | -€1,565 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,389 | €26,824 | -€1,565 | -5.5% |
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 16 October 2026 via checked.be.