BIOT SALVATORE: 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 SALVATORE
Largest movements
- Receivables within one year -€26,247
down €26,247 (-73.4%), from €35,774 to €9,527
of which Trade receivables: -€19,504
- Tangible fixed assets -€10,262
down €10,262 (-34.9%), from €29,388 to €19,126
of which Furniture and vehicles: -€7,953
- Financial fixed assets +€6,000
new in 2025: €6,000
- Deferred charges and accrued income -€4,399
down €4,399 (-97.8%), from €4,498 to €99
- Cash -€1,309
down €1,309 (-41.9%), from €3,126 to €1,817
mainly Tax, wage and social debts (-€15,053) and Net result for the year (-€9,180)
- Tax, wage and social debts -€15,053
down €15,053 (-81.7%), from €18,426 to €3,373
of which Remuneration and social security: -€14,723
- Profit (loss) carried forward -€9,180
down €9,180 (-81.5%), from €11,269 to €2,089
- Debts after one year -€8,102
down €8,102 (-56.8%), from €14,258 to €6,156
- Trade debts -€4,003
down €4,003 (-60.7%), from €6,593 to €2,590
- Purchases and services -€315,346
down €315,346 (-62.7%), from €502,993 to €187,647
- Turnover -€254,879
down €254,879 (-45.9%), from €554,724 to €299,845
- Staff costs +€69,432
up €69,432 (+167%), from €41,675 to €111,107
- Gross operating margin +€61,719
up €61,719 (+119%), from €51,916 to €113,635
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 | €72,787 | €36,569 | -€36,217 | -49.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €29,388 | €25,126 | -€4,262 | -14.5% |
| Tangible fixed assets | 22/27 | €29,388 | €19,126 | -€10,262 | -34.9% |
| Land and buildings | 22 | €6,348 | €5,217 | -€1,131 | -17.8% |
| Plant, machinery and equipment | 23 | €1,662 | €485 | -€1,177 | -70.8% |
| Furniture and vehicles | 24 | €21,377 | €13,424 | -€7,953 | -37.2% |
| Financial fixed assets | 28 | - | €6,000 | +€6,000 | |
| Current assets | 29/58 | €43,399 | €11,443 | -€31,955 | -73.6% |
| Amounts receivable within one year | 40/41 | €35,774 | €9,527 | -€26,247 | -73.4% |
| Trade receivables | 40 | €25,200 | €5,696 | -€19,504 | -77.4% |
| Other amounts receivable | 41 | €10,574 | €3,831 | -€6,742 | -63.8% |
| Cash at bank and in hand | 54/58 | €3,126 | €1,817 | -€1,309 | -41.9% |
| Deferred charges and accrued income | 490/1 | €4,498 | €99 | -€4,399 | -97.8% |
| Total equity and liabilities | 10/49 | €72,787 | €36,569 | -€36,217 | -49.8% |
| Equity | 10/15 | €25,529 | €16,349 | -€9,180 | -36.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,269 | €2,089 | -€9,180 | -81.5% |
| Amounts payable | 17/49 | €47,258 | €20,220 | -€27,038 | -57.2% |
| Amounts payable after more than one year | 17 | €14,258 | €6,156 | -€8,102 | -56.8% |
| Financial debts | 170/4 | €14,258 | €6,156 | -€8,102 | -56.8% |
| Amounts payable within one year | 42/48 | €33,000 | €14,064 | -€18,936 | -57.4% |
| Current portion of amounts payable after more than one year | 42 | €7,982 | €8,102 | +€120 | +1.5% |
| Trade debts | 44 | €6,593 | €2,590 | -€4,003 | -60.7% |
| Suppliers | 440/4 | €6,593 | €2,590 | -€4,003 | -60.7% |
| Taxes, remuneration and social security | 45 | €18,426 | €3,373 | -€15,053 | -81.7% |
| Taxes | 450/3 | €3,702 | €3,373 | -€329 | -8.9% |
| Remuneration and social security | 454/9 | €14,723 | - | -€14,723 | |
| Other amounts payable | 47/48 | - | €0 | = | |
| Turnover | 70 | €554,724 | €299,845 | -€254,879 | -45.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €502,993 | €187,647 | -€315,346 | -62.7% |
| Remuneration, social security and pensions | 62 | €41,675 | €111,107 | +€69,432 | +167% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,510 | €10,263 | -€248 | -2.4% |
| Other operating charges | 640/8 | €586 | €612 | +€26 | +4.5% |
| Non-recurring operating charges | 66A | - | €482 | +€482 | |
| Gross operating margin | 9900 | €51,916 | €113,635 | +€61,719 | +119% |
| Operating profit (loss) | 9901 | -€854 | -€8,829 | -€7,974 | -933% |
| Financial income | 75/76B | €11 | €95 | +€84 | +770% |
| Recurring financial income | 75 | €11 | €95 | +€84 | +770% |
| Financial charges | 65/66B | €505 | €376 | -€129 | -25.6% |
| Recurring financial charges | 65 | €505 | €376 | -€129 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,349 | -€9,109 | -€7,760 | -575% |
| Income taxes | 67/77 | €267 | €71 | -€197 | -73.6% |
| Profit (loss) for the period | 9904 | -€1,616 | -€9,180 | -€7,564 | -468% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,616 | -€9,180 | -€7,564 | -468% |
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 26 October 2026 via checked.be.