BIOTEMPO: 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.
BIOTEMPO
Largest movements
- Receivables within one year -€13,397
down €13,397 (-25.5%), from €52,533 to €39,135
of which Trade receivables: -€15,606
- Cash +€4,865
up €4,865 (+603.8%), from €806 to €5,670
mainly Receivables within one year (+€13,397) and Net result for the year (+€8,529)
- Intangible fixed assets -€1,467
down €1,467 (-46.6%), from €3,147 to €1,680
- Trade debts -€23,898
down €23,898 (-80.8%), from €29,593 to €5,695
- Profit (loss) carried forward +€8,529
up €8,529 (+8.1%), from -€105,806 to -€97,277
- Other debts +€5,790
up €5,790 (+24.9%), from €23,226 to €29,016
- Gross operating margin +€3,206
up €3,206 (+40.6%), from €7,889 to €11,095
- Staff costs -€1,499
no longer reported in 2025 (was €1,499)
- Financial charges -€1,112
down €1,112 (-61.7%), from €1,803 to €690
- Depreciation +€621
up €621 (+73.4%), from €846 to €1,467
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 | €58,247 | €48,255 | -€9,992 | -17.2% |
| Fixed assets | 21/28 | €3,147 | €1,680 | -€1,467 | -46.6% |
| Intangible fixed assets | 21 | €3,147 | €1,680 | -€1,467 | -46.6% |
| Current assets | 29/58 | €55,100 | €46,574 | -€8,525 | -15.5% |
| Stocks and contracts in progress | 3 | €1,761 | €1,761 | = | 0.0% |
| Stocks | 30/36 | €1,761 | €1,761 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €52,533 | €39,135 | -€13,397 | -25.5% |
| Trade receivables | 40 | €52,533 | €36,926 | -€15,606 | -29.7% |
| Other amounts receivable | 41 | - | €2,209 | +€2,209 | |
| Cash at bank and in hand | 54/58 | €806 | €5,670 | +€4,865 | +603.8% |
| Deferred charges and accrued income | 490/1 | - | €7 | +€7 | |
| Total equity and liabilities | 10/49 | €58,247 | €48,255 | -€9,992 | -17.2% |
| Equity | 10/15 | -€806 | €7,723 | +€8,529 | |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Capital | 10 | €105,000 | €105,000 | = | 0.0% |
| Issued capital | 100 | €105,000 | €105,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,806 | -€97,277 | +€8,529 | +8.1% |
| Amounts payable | 17/49 | €59,053 | €40,531 | -€18,521 | -31.4% |
| Amounts payable within one year | 42/48 | €58,665 | €40,531 | -€18,134 | -30.9% |
| Trade debts | 44 | €29,593 | €5,695 | -€23,898 | -80.8% |
| Suppliers | 440/4 | €29,593 | €5,695 | -€23,898 | -80.8% |
| Taxes, remuneration and social security | 45 | €5,846 | €5,819 | -€26 | -0.4% |
| Taxes | 450/3 | €307 | €283 | -€24 | -8.0% |
| Remuneration and social security | 454/9 | €5,538 | €5,537 | -€2 | 0.0% |
| Other amounts payable | 47/48 | €23,226 | €29,016 | +€5,790 | +24.9% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Remuneration, social security and pensions | 62 | €1,499 | - | -€1,499 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €846 | €1,467 | +€621 | +73.4% |
| Other operating charges | 640/8 | €480 | €418 | -€63 | -13.1% |
| Non-recurring operating charges | 66A | €1,800 | - | -€1,800 | |
| Gross operating margin | 9900 | €7,889 | €11,095 | +€3,206 | +40.6% |
| Operating profit (loss) | 9901 | €3,264 | €9,211 | +€5,947 | +182.2% |
| Financial income | 75/76B | €1 | €9 | +€8 | +709.1% |
| Recurring financial income | 75 | €1 | €9 | +€8 | +709.1% |
| Financial charges | 65/66B | €1,803 | €690 | -€1,112 | -61.7% |
| Recurring financial charges | 65 | €1,803 | €690 | -€1,112 | -61.7% |
| Profit (loss) for the period before taxes | 9903 | €1,462 | €8,529 | +€7,067 | +483.4% |
| Profit (loss) for the period | 9904 | €1,462 | €8,529 | +€7,067 | +483.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,462 | €8,529 | +€7,067 | +483.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.