BIOTHENTIQUE: what changed
What changed
BIOTHENTIQUE
NACE 46.170, Agents in the wholesale of food, beverages and tobacco
filed annual accounts (NBB)
Net result for the year
€14,791
2024 · €12,271+€2,519
Equity
€39,994
2024 · €25,203+€14,791
Cash
€36,381
2024 · €79,517-€43,137
Balance sheet total
€455,199
2024 · €451,459+€3,740
Largest movements
Assets
- Stocks and contracts +€45,276
up €45,276 (+14.9%), from €303,081 to €348,357
- Cash -€43,137
down €43,137 (-54.2%), from €79,517 to €36,381
mainly Debts after one year (-€60,000) and Stocks and contracts (-€45,276)
- Receivables within one year +€13,044
up €13,044 (+57.1%), from €22,846 to €35,890
of which Trade receivables: +€13,044
- Intangible fixed assets -€12,110
down €12,110 (-87.4%), from €13,856 to €1,746
Equity and liabilities
- Debts after one year -€60,000
no longer reported in 2025 (was €60,000)
- Other debts +€50,000
up €50,000 (+596%), from €8,391 to €58,391
- Reserves +€14,791
up €14,791 (+114%), from €12,953 to €27,744
- Short-term financial debts +€14,438
up €14,438 (+48.9%), from €29,550 to €43,988
of which Credit institutions: +€39,779
- Tax, wage and social debts -€14,074
down €14,074 (-17.3%), from €81,336 to €67,262
of which Taxes: -€8,366
Income statement
- Staff costs -€54,867
down €54,867 (-8.0%), from €684,412 to €629,545
- Gross operating margin -€52,642
down €52,642 (-7.1%), from €746,622 to €693,980
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€12,271
Gross operating margin
-€52,642
Staff costs
+€54,867
Depreciation
-€722
Other operating charges
+€3,892
Other operating items
-€792
Financial income
-€2,619
Financial charges
-€1,570
Taxes
+€2,105
Result 2025
€14,791
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€17,357
Investment
-€14,931
Financing
-€45,562
Cash 2024
€79,517
From operations (derived)
+€17,357
Net result for the year
+€14,791
Depreciation
+€27,235
Stocks and contracts
-€45,276
Receivables within one year
-€13,044
Deferred charges and accrued income
-€862
Trade debts
-€1,414
Tax, wage and social debts
-€14,074
Other debts
+€50,000
Investment (derived)
-€14,931
Investment in fixed assets (net)
-€14,931
Financing
-€45,562
Debts after one year
-€60,000
Short-term financial debts
+€14,438
Cash 2025
€36,381
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €451,459 | €455,199 | +€3,740 | +0.8% |
| Fixed assets | 21/28 | €43,610 | €31,306 | -€12,304 | -28.2% |
| Intangible fixed assets | 21 | €13,856 | €1,746 | -€12,110 | -87.4% |
| Tangible fixed assets | 22/27 | €28,770 | €28,576 | -€194 | -0.7% |
| Land and buildings | 22 | €15,958 | €14,088 | -€1,871 | -11.7% |
| Plant, machinery and equipment | 23 | €341 | €4,152 | +€3,811 | +1,116% |
| Furniture and vehicles | 24 | €12,471 | €10,337 | -€2,134 | -17.1% |
| Financial fixed assets | 28 | €983 | €983 | = | 0.0% |
| Current assets | 29/58 | €407,849 | €423,894 | +€16,044 | +3.9% |
| Stocks and contracts in progress | 3 | €303,081 | €348,357 | +€45,276 | +14.9% |
| Stocks | 30/36 | €303,081 | €348,357 | +€45,276 | +14.9% |
| Amounts receivable within one year | 40/41 | €22,846 | €35,890 | +€13,044 | +57.1% |
| Trade receivables | 40 | €22,639 | €35,683 | +€13,044 | +57.6% |
| Other amounts receivable | 41 | €207 | €207 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €79,517 | €36,381 | -€43,137 | -54.2% |
| Deferred charges and accrued income | 490/1 | €2,405 | €3,266 | +€862 | +35.8% |
| Total equity and liabilities | 10/49 | €451,459 | €455,199 | +€3,740 | +0.8% |
| Equity | 10/15 | €25,203 | €39,994 | +€14,791 | +58.7% |
| Contributions | 10/11 | €12,250 | €12,250 | = | 0.0% |
| Contributions outside capital | 11 | €12,250 | - | -€12,250 | |
| Other | 1109/19 | €12,250 | - | -€12,250 | |
| Reserves | 13 | €12,953 | €27,744 | +€14,791 | +114% |
| Distributable reserves | 133 | €12,953 | €27,744 | +€14,791 | +114% |
| Amounts payable | 17/49 | €426,256 | €415,206 | -€11,051 | -2.6% |
| Amounts payable after more than one year | 17 | €60,000 | - | -€60,000 | |
| Financial debts | 170/4 | €60,000 | - | -€60,000 | |
| Amounts payable within one year | 42/48 | €366,256 | €415,206 | +€48,949 | +13.4% |
| Financial debts | 43 | €29,550 | €43,988 | +€14,438 | +48.9% |
| Credit institutions | 430/8 | €4,209 | €43,988 | +€39,779 | +945% |
| Other loans | 439 | €25,342 | - | -€25,342 | |
| Trade debts | 44 | €246,979 | €245,565 | -€1,414 | -0.6% |
| Suppliers | 440/4 | €246,979 | €245,565 | -€1,414 | -0.6% |
| Taxes, remuneration and social security | 45 | €81,336 | €67,262 | -€14,074 | -17.3% |
| Taxes | 450/3 | €18,219 | €9,853 | -€8,366 | -45.9% |
| Remuneration and social security | 454/9 | €63,117 | €57,408 | -€5,708 | -9.0% |
| Other amounts payable | 47/48 | €8,391 | €58,391 | +€50,000 | +596% |
| Non-recurring operating income | 76A | €522 | €4,502 | +€3,980 | +762% |
| Remuneration, social security and pensions | 62 | €684,412 | €629,545 | -€54,867 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,514 | €27,235 | +€722 | +2.7% |
| Other operating charges | 640/8 | €5,304 | €1,413 | -€3,892 | -73.4% |
| Non-recurring operating charges | 66A | €1,442 | €2,233 | +€792 | +54.9% |
| Gross operating margin | 9900 | €746,622 | €693,980 | -€52,642 | -7.1% |
| Operating profit (loss) | 9901 | €28,951 | €33,554 | +€4,604 | +15.9% |
| Financial income | 75/76B | €3,213 | €594 | -€2,619 | -81.5% |
| Recurring financial income | 75 | €3,213 | €594 | -€2,619 | -81.5% |
| Financial charges | 65/66B | €5,728 | €7,298 | +€1,570 | +27.4% |
| Recurring financial charges | 65 | €5,728 | €7,298 | +€1,570 | +27.4% |
| Profit (loss) for the period before taxes | 9903 | €26,436 | €26,850 | +€414 | +1.6% |
| Income taxes | 67/77 | €14,164 | €12,060 | -€2,105 | -14.9% |
| Profit (loss) for the period | 9904 | €12,271 | €14,791 | +€2,519 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,271 | €14,791 | +€2,519 | +20.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.