BIOTA: 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.
BIOTA
Largest movements
- Cash +€694
up €694 (+236.3%), from €294 to €988
mainly Other debts (+€819) and Tax, wage and social debts (+€617)
- Receivables within one year -€394
down €394 (-34.3%), from €1,147 to €753
of which Other amounts receivable: -€475
- Tangible fixed assets -€291
down €291 (-66.2%), from €440 to €149
of which Plant, machinery and equipment: -€209
- Stocks and contracts -€55
down €55 (-23.9%), from €228 to €173
- Profit (loss) carried forward -€1,419
down €1,419 (-2.4%), from -€59,495 to -€60,914
- Other debts +€819
up €819 (+2.0%), from €41,598 to €42,417
- Tax, wage and social debts +€617
up €617, from €0 to €617
- Trade debts -€60
down €60 (-36.1%), from €165 to €105
- Gross operating margin +€1,677
up €1,677 (+75.5%), from -€2,221 to -€544
- Other operating charges -€754
down €754 (-58.1%), from €1,298 to €544
- Depreciation -€332
down €332 (-53.3%), from €623 to €291
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 | €2,269 | €2,226 | -€43 | -1.9% |
| Fixed assets | 21/28 | €440 | €149 | -€291 | -66.2% |
| Tangible fixed assets | 22/27 | €440 | €149 | -€291 | -66.2% |
| Plant, machinery and equipment | 23 | €335 | €126 | -€209 | -62.4% |
| Furniture and vehicles | 24 | €105 | €23 | -€82 | -78.3% |
| Current assets | 29/58 | €1,829 | €2,077 | +€248 | +13.6% |
| Stocks and contracts in progress | 3 | €228 | €173 | -€55 | -23.9% |
| Stocks | 30/36 | €228 | €173 | -€55 | -23.9% |
| Amounts receivable within one year | 40/41 | €1,147 | €753 | -€394 | -34.3% |
| Trade receivables | 40 | €8 | €89 | +€81 | +950.4% |
| Other amounts receivable | 41 | €1,139 | €664 | -€475 | -41.7% |
| Cash at bank and in hand | 54/58 | €294 | €988 | +€694 | +236.3% |
| Deferred charges and accrued income | 490/1 | €160 | €163 | +€3 | +2.0% |
| Total equity and liabilities | 10/49 | €2,269 | €2,226 | -€43 | -1.9% |
| Equity | 10/15 | -€39,495 | -€40,914 | -€1,419 | -3.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,495 | -€60,914 | -€1,419 | -2.4% |
| Amounts payable | 17/49 | €41,763 | €43,140 | +€1,376 | +3.3% |
| Amounts payable within one year | 42/48 | €41,763 | €43,140 | +€1,376 | +3.3% |
| Trade debts | 44 | €165 | €105 | -€60 | -36.1% |
| Suppliers | 440/4 | €165 | €105 | -€60 | -36.1% |
| Taxes, remuneration and social security | 45 | €0 | €617 | +€617 | |
| Taxes | 450/3 | €0 | €617 | +€617 | |
| Other amounts payable | 47/48 | €41,598 | €42,417 | +€819 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €623 | €291 | -€332 | -53.3% |
| Other operating charges | 640/8 | €1,298 | €544 | -€754 | -58.1% |
| Gross operating margin | 9900 | -€2,221 | -€544 | +€1,677 | +75.5% |
| Operating profit (loss) | 9901 | -€4,142 | -€1,379 | +€2,763 | +66.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.4% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,181 | -€1,419 | +€2,762 | +66.1% |
| Profit (loss) for the period | 9904 | -€4,181 | -€1,419 | +€2,762 | +66.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,181 | -€1,419 | +€2,762 | +66.1% |
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 12 October 2026 via checked.be.