BIOTAMRA: 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.
BIOTAMRA
Largest movements
- Receivables within one year +€34,813
up €34,813 (+43.5%), from €80,006 to €114,818
of which Trade receivables: +€37,131
- Stocks and contracts -€26,909
down €26,909 (-26.7%), from €100,935 to €74,026
- Cash -€22,929
down €22,929 (-32.1%), from €71,339 to €48,410
mainly Receivables within one year (-€34,813) and Other debts (-€20,023)
- Reserves +€24,181
up €24,181 (+23.4%), from €103,515 to €127,696
of which Distributable reserves: +€24,181
- Other debts -€20,023
down €20,023 (-51.9%), from €38,554 to €18,531
- Trade debts -€13,858
down €13,858 (-16.1%), from €86,079 to €72,221
- Profit (loss) carried forward -€10,115
no longer reported in 2024 (was €10,115)
- Write-downs -€12,295
down €12,295 (-52.2%), from €23,546 to €11,251
- Gross operating margin +€8,107
up €8,107 (+16.1%), from €50,491 to €58,599
- Taxes +€5,163
up €5,163 (+94.0%), from €5,491 to €10,654
- Depreciation -€1,488
down €1,488 (-34.1%), from €4,363 to €2,875
- Other operating charges +€1,220
up €1,220 (+76.2%), from €1,602 to €2,822
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €258,263 | €240,955 | -€17,308 | -6.7% |
| Fixed assets | 21/28 | €5,662 | €3,419 | -€2,243 | -39.6% |
| Intangible fixed assets | 21 | €1,575 | €1,374 | -€201 | -12.8% |
| Tangible fixed assets | 22/27 | €3,412 | €1,370 | -€2,042 | -59.8% |
| Plant, machinery and equipment | 23 | €1,377 | €786 | -€590 | -42.9% |
| Furniture and vehicles | 24 | €2,035 | €583 | -€1,451 | -71.3% |
| Financial fixed assets | 28 | €675 | €675 | = | 0.0% |
| Current assets | 29/58 | €252,601 | €237,536 | -€15,065 | -6.0% |
| Stocks and contracts in progress | 3 | €100,935 | €74,026 | -€26,909 | -26.7% |
| Stocks | 30/36 | €100,935 | €74,026 | -€26,909 | -26.7% |
| Amounts receivable within one year | 40/41 | €80,006 | €114,818 | +€34,813 | +43.5% |
| Trade receivables | 40 | €73,179 | €110,309 | +€37,131 | +50.7% |
| Other amounts receivable | 41 | €6,827 | €4,509 | -€2,318 | -34.0% |
| Cash at bank and in hand | 54/58 | €71,339 | €48,410 | -€22,929 | -32.1% |
| Deferred charges and accrued income | 490/1 | €322 | €282 | -€40 | -12.3% |
| Total equity and liabilities | 10/49 | €258,263 | €240,955 | -€17,308 | -6.7% |
| Equity | 10/15 | €133,630 | €147,696 | +€14,066 | +10.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €103,515 | €127,696 | +€24,181 | +23.4% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,260 | €15,260 | = | 0.0% |
| Distributable reserves | 133 | €86,255 | €110,436 | +€24,181 | +28.0% |
| Profit (loss) carried forward | 14 | €10,115 | - | -€10,115 | |
| Amounts payable | 17/49 | €124,633 | €93,259 | -€31,374 | -25.2% |
| Amounts payable within one year | 42/48 | €124,633 | €93,259 | -€31,374 | -25.2% |
| Financial debts | 43 | - | €422 | +€422 | |
| Credit institutions | 430/8 | - | €422 | +€422 | |
| Trade debts | 44 | €86,079 | €72,221 | -€13,858 | -16.1% |
| Suppliers | 440/4 | €86,079 | €72,221 | -€13,858 | -16.1% |
| Advances received on contracts in progress | 46 | - | €706 | +€706 | |
| Taxes, remuneration and social security | 45 | - | €1,379 | +€1,379 | |
| Taxes | 450/3 | - | €1,379 | +€1,379 | |
| Other amounts payable | 47/48 | €38,554 | €18,531 | -€20,023 | -51.9% |
| Remuneration, social security and pensions | 62 | €73 | €62 | -€11 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,363 | €2,875 | -€1,488 | -34.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €23,546 | €11,251 | -€12,295 | -52.2% |
| Other operating charges | 640/8 | €1,602 | €2,822 | +€1,220 | +76.2% |
| Gross operating margin | 9900 | €50,491 | €58,599 | +€8,107 | +16.1% |
| Operating profit (loss) | 9901 | €20,908 | €41,590 | +€20,682 | +98.9% |
| Financial income | 75/76B | €81 | €796 | +€715 | +883.6% |
| Recurring financial income | 75 | €81 | €796 | +€715 | +883.6% |
| Financial charges | 65/66B | €1,128 | €1,783 | +€655 | +58.1% |
| Recurring financial charges | 65 | €1,128 | €1,783 | +€655 | +58.1% |
| Profit (loss) for the period before taxes | 9903 | €19,861 | €40,603 | +€20,742 | +104.4% |
| Income taxes | 67/77 | €5,491 | €10,654 | +€5,163 | +94.0% |
| Profit (loss) for the period | 9904 | €14,370 | €29,949 | +€15,579 | +108.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,370 | €29,949 | +€15,579 | +108.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.