BIOTICAS: 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.
BIOTICAS
Largest movements
- Stocks and contracts -€32,806
down €32,806 (-41.5%), from €79,018 to €46,212
- Cash +€29,764
up €29,764 (+191%), from €15,544 to €45,308
mainly Stocks and contracts (+€32,806) and Net result for the year (+€30,235)
- Receivables within one year -€6,366
down €6,366 (-16.8%), from €37,844 to €31,478
of which Trade receivables: -€6,177
- Intangible fixed assets -€3,322
down €3,322 (-63.3%), from €5,252 to €1,930
- Deferred charges and accrued income -€2,950
down €2,950 (-26.9%), from €10,979 to €8,029
- Reserves +€30,230
up €30,230 (+81.0%), from €37,330 to €67,560
- Trade debts -€24,977
down €24,977 (-65.0%), from €38,444 to €13,467
- Tax, wage and social debts -€9,519
down €9,519 (-34.5%), from €27,626 to €18,107
- Other debts -€7,125
no longer reported in 2025 (was €7,125)
- Current portion of long-term debt -€2,915
no longer reported in 2025 (was €2,915)
- Gross operating margin -€10,560
down €10,560 (-13.2%), from €80,268 to €69,708
- Taxes -€2,347
down €2,347 (-15.0%), from €15,664 to €13,316
- Financial charges -€1,838
down €1,838 (-7.7%), from €23,728 to €21,890
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.
Derived cash bridge
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 | €150,204 | €135,903 | -€14,301 | -9.5% |
| Fixed assets | 21/28 | €6,818 | €4,876 | -€1,942 | -28.5% |
| Intangible fixed assets | 21 | €5,252 | €1,930 | -€3,322 | -63.3% |
| Tangible fixed assets | 22/27 | €1,567 | €2,946 | +€1,380 | +88.1% |
| Furniture and vehicles | 24 | €1,567 | €2,946 | +€1,380 | +88.1% |
| Current assets | 29/58 | €143,386 | €131,027 | -€12,359 | -8.6% |
| Stocks and contracts in progress | 3 | €79,018 | €46,212 | -€32,806 | -41.5% |
| Stocks | 30/36 | €79,018 | €46,212 | -€32,806 | -41.5% |
| Amounts receivable within one year | 40/41 | €37,844 | €31,478 | -€6,366 | -16.8% |
| Trade receivables | 40 | €36,620 | €30,442 | -€6,177 | -16.9% |
| Other amounts receivable | 41 | €1,225 | €1,036 | -€189 | -15.4% |
| Cash at bank and in hand | 54/58 | €15,544 | €45,308 | +€29,764 | +191% |
| Deferred charges and accrued income | 490/1 | €10,979 | €8,029 | -€2,950 | -26.9% |
| Total equity and liabilities | 10/49 | €150,204 | €135,903 | -€14,301 | -9.5% |
| Equity | 10/15 | €74,094 | €104,329 | +€30,235 | +40.8% |
| Contributions | 10/11 | €20,060 | €20,060 | = | 0.0% |
| Reserves | 13 | €37,330 | €67,560 | +€30,230 | +81.0% |
| Distributable reserves | 133 | €37,330 | €67,560 | +€30,230 | +81.0% |
| Profit (loss) carried forward | 14 | €16,704 | €16,709 | +€5 | 0.0% |
| Amounts payable | 17/49 | €76,110 | €31,574 | -€44,536 | -58.5% |
| Amounts payable within one year | 42/48 | €76,110 | €31,574 | -€44,536 | -58.5% |
| Current portion of amounts payable after more than one year | 42 | €2,915 | - | -€2,915 | |
| Trade debts | 44 | €38,444 | €13,467 | -€24,977 | -65.0% |
| Suppliers | 440/4 | €38,444 | €13,467 | -€24,977 | -65.0% |
| Taxes, remuneration and social security | 45 | €27,626 | €18,107 | -€9,519 | -34.5% |
| Taxes | 450/3 | €27,626 | €18,107 | -€9,519 | -34.5% |
| Other amounts payable | 47/48 | €7,125 | - | -€7,125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,890 | €3,887 | -€3 | -0.1% |
| Other operating charges | 640/8 | €464 | €815 | +€350 | +75.4% |
| Gross operating margin | 9900 | €80,268 | €69,708 | -€10,560 | -13.2% |
| Operating profit (loss) | 9901 | €75,914 | €65,007 | -€10,907 | -14.4% |
| Financial income | 75/76B | €809 | €434 | -€374 | -46.3% |
| Recurring financial income | 75 | €809 | €434 | -€374 | -46.3% |
| Financial charges | 65/66B | €23,728 | €21,890 | -€1,838 | -7.7% |
| Recurring financial charges | 65 | €23,728 | €21,890 | -€1,838 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €52,994 | €43,551 | -€9,443 | -17.8% |
| Income taxes | 67/77 | €15,664 | €13,316 | -€2,347 | -15.0% |
| Profit (loss) for the period | 9904 | €37,331 | €30,235 | -€7,096 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,331 | €30,235 | -€7,096 | -19.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.