BIOTETRA: 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.
BIOTETRA
Largest movements
- Current investments -€500,000
no longer reported in 2025 (was €500,000)
- Cash +€186,807
up €186,807 (+65.1%), from €286,741 to €473,548
mainly Current investments (+€500,000) and Receivables after one year (+€183,926)
- Receivables after one year -€183,926
down €183,926 (-24.5%), from €751,981 to €568,055
- Other debts -€494,939
down €494,939 (-25.8%), from €1.9m to €1.4m
- Depreciation -€16,454
down €16,454 (-97.9%), from €16,813 to €359
- Financial income -€14,687
down €14,687 (-38.8%), from €37,864 to €23,178
- Financial charges -€3,160
down €3,160 (-92.7%), from €3,411 to €250
- Gross operating margin -€2,592
down €2,592 (-23.4%), from -€11,086 to -€13,679
- Taxes -€1,275
down €1,275 (-52.7%), from €2,421 to €1,146
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 | €2,144,192 | €1,644,718 | -€499,474 | -23.3% |
| Fixed assets | 21/28 | €398,347 | €407,859 | +€9,512 | +2.4% |
| Tangible fixed assets | 22/27 | €398,347 | €407,859 | +€9,512 | +2.4% |
| Land and buildings | 22 | €77,811 | €77,811 | = | 0.0% |
| Plant, machinery and equipment | 23 | €45,966 | €55,836 | +€9,871 | +21.5% |
| Furniture and vehicles | 24 | €573 | €214 | -€359 | -62.6% |
| Other tangible fixed assets | 26 | €273,997 | €273,997 | = | 0.0% |
| Current assets | 29/58 | €1,745,845 | €1,236,859 | -€508,986 | -29.2% |
| Amounts receivable after more than one year | 29 | €751,981 | €568,055 | -€183,926 | -24.5% |
| Other amounts receivable | 291 | €751,981 | €568,055 | -€183,926 | -24.5% |
| Amounts receivable within one year | 40/41 | €197,042 | €192,185 | -€4,857 | -2.5% |
| Trade receivables | 40 | €15,107 | €5,760 | -€9,347 | -61.9% |
| Other amounts receivable | 41 | €181,935 | €186,426 | +€4,491 | +2.5% |
| Current investments | 50/53 | €500,000 | - | -€500,000 | |
| Cash at bank and in hand | 54/58 | €286,741 | €473,548 | +€186,807 | +65.1% |
| Deferred charges and accrued income | 490/1 | €10,081 | €3,071 | -€7,010 | -69.5% |
| Total equity and liabilities | 10/49 | €2,144,192 | €1,644,718 | -€499,474 | -23.3% |
| Equity | 10/15 | €209,764 | €211,749 | +€1,985 | +0.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €193,146 | €193,146 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €178,996 | €178,996 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,882 | -€42,897 | +€1,985 | +4.4% |
| Amounts payable | 17/49 | €1,934,428 | €1,432,969 | -€501,459 | -25.9% |
| Amounts payable within one year | 42/48 | €1,931,390 | €1,432,969 | -€498,421 | -25.8% |
| Trade debts | 44 | €10,155 | €8,612 | -€1,543 | -15.2% |
| Suppliers | 440/4 | €10,155 | €8,612 | -€1,543 | -15.2% |
| Taxes, remuneration and social security | 45 | €1,939 | - | -€1,939 | |
| Taxes | 450/3 | €1,939 | - | -€1,939 | |
| Other amounts payable | 47/48 | €1,919,296 | €1,424,357 | -€494,939 | -25.8% |
| Accrued charges and deferred income | 492/3 | €3,038 | - | -€3,038 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,813 | €359 | -€16,454 | -97.9% |
| Other operating charges | 640/8 | €4,505 | €5,759 | +€1,254 | +27.8% |
| Gross operating margin | 9900 | -€11,086 | -€13,679 | -€2,592 | -23.4% |
| Operating profit (loss) | 9901 | -€32,404 | -€19,797 | +€12,608 | +38.9% |
| Financial income | 75/76B | €37,864 | €23,178 | -€14,687 | -38.8% |
| Recurring financial income | 75 | €37,864 | €23,178 | -€14,687 | -38.8% |
| Financial charges | 65/66B | €3,411 | €250 | -€3,160 | -92.7% |
| Recurring financial charges | 65 | €3,411 | €250 | -€3,160 | -92.7% |
| Profit (loss) for the period before taxes | 9903 | €2,049 | €3,130 | +€1,081 | +52.8% |
| Income taxes | 67/77 | €2,421 | €1,146 | -€1,275 | -52.7% |
| Profit (loss) for the period | 9904 | -€371 | €1,985 | +€2,356 | |
| Profit (loss) for the period to be appropriated | 9905 | -€371 | €1,985 | +€2,356 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.