BIOTIC: 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.
BIOTIC
Largest movements
- Tangible fixed assets -€225,407
down €225,407 (-96.5%), from €233,674 to €8,267
of which Land and buildings: -€218,750
- Receivables within one year +€44,281
up €44,281 (+15.9%), from €278,623 to €322,905
of which Other amounts receivable: +€37,450
- Cash +€21,710
up €21,710 (+13.5%), from €160,832 to €182,542
mainly Investment in fixed assets (net) (+€220,031) and Depreciation (+€5,377)
- Other debts -€68,585
down €68,585 (-9.3%), from €738,461 to €669,876
- Profit (loss) carried forward -€59,144
down €59,144 (-22.9%), from €258,521 to €199,377
- Debts after one year -€24,713
down €24,713 (-21.9%), from €113,049 to €88,337
- Gross operating margin -€53,079
down €53,079 (-244.6%), from -€21,696 to -€74,775
- Financial charges +€15,055
up €15,055 (+108.1%), from €13,932 to €28,987
- Other operating charges -€11,275
down €11,275 (-82.9%), from €13,602 to €2,327
- Depreciation -€5,992
down €5,992 (-52.7%), from €11,369 to €5,377
- Taxes -€3,198
down €3,198 (-85.0%), from €3,761 to €563
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 | €1,171,579 | €1,012,164 | -€159,415 | -13.6% |
| Fixed assets | 21/28 | €732,124 | €506,717 | -€225,407 | -30.8% |
| Tangible fixed assets | 22/27 | €233,674 | €8,267 | -€225,407 | -96.5% |
| Land and buildings | 22 | €218,750 | - | -€218,750 | |
| Furniture and vehicles | 24 | €14,145 | €7,877 | -€6,268 | -44.3% |
| Other tangible fixed assets | 26 | €779 | €389 | -€389 | -50.0% |
| Financial fixed assets | 28 | €498,450 | €498,450 | = | 0.0% |
| Current assets | 29/58 | €439,455 | €505,447 | +€65,992 | +15.0% |
| Amounts receivable within one year | 40/41 | €278,623 | €322,905 | +€44,281 | +15.9% |
| Trade receivables | 40 | - | €6,832 | +€6,832 | |
| Other amounts receivable | 41 | €278,623 | €316,073 | +€37,450 | +13.4% |
| Cash at bank and in hand | 54/58 | €160,832 | €182,542 | +€21,710 | +13.5% |
| Total equity and liabilities | 10/49 | €1,171,579 | €1,012,164 | -€159,415 | -13.6% |
| Equity | 10/15 | €277,071 | €217,927 | -€59,144 | -21.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €258,521 | €199,377 | -€59,144 | -22.9% |
| Amounts payable | 17/49 | €894,508 | €794,237 | -€100,271 | -11.2% |
| Amounts payable after more than one year | 17 | €113,049 | €88,337 | -€24,713 | -21.9% |
| Financial debts | 170/4 | €113,049 | €88,337 | -€24,713 | -21.9% |
| Amounts payable within one year | 42/48 | €780,999 | €705,900 | -€75,099 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €25,999 | €26,743 | +€744 | +2.9% |
| Financial debts | 43 | €3,333 | €3,414 | +€81 | +2.4% |
| Credit institutions | 430/8 | €3,333 | €3,414 | +€81 | +2.4% |
| Trade debts | 44 | €12,418 | €5,867 | -€6,551 | -52.8% |
| Suppliers | 440/4 | €12,418 | €5,867 | -€6,551 | -52.8% |
| Taxes, remuneration and social security | 45 | €788 | - | -€788 | |
| Taxes | 450/3 | €788 | - | -€788 | |
| Other amounts payable | 47/48 | €738,461 | €669,876 | -€68,585 | -9.3% |
| Accrued charges and deferred income | 492/3 | €459 | - | -€459 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,369 | €5,377 | -€5,992 | -52.7% |
| Other operating charges | 640/8 | €13,602 | €2,327 | -€11,275 | -82.9% |
| Gross operating margin | 9900 | -€21,696 | -€74,775 | -€53,079 | -244.6% |
| Operating profit (loss) | 9901 | -€46,667 | -€82,479 | -€35,812 | -76.7% |
| Financial income | 75/76B | €51,442 | €52,885 | +€1,444 | +2.8% |
| Recurring financial income | 75 | €107 | €33 | -€75 | -69.4% |
| Non-recurring financial income | 76B | €51,334 | €52,852 | +€1,518 | +3.0% |
| Financial charges | 65/66B | €13,932 | €28,987 | +€15,055 | +108.1% |
| Recurring financial charges | 65 | €13,932 | €28,987 | +€15,055 | +108.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,158 | -€58,582 | -€49,424 | -539.7% |
| Income taxes | 67/77 | €3,761 | €563 | -€3,198 | -85.0% |
| Profit (loss) for the period | 9904 | -€12,919 | -€59,144 | -€46,226 | -357.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,919 | -€59,144 | -€46,226 | -357.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.