BIOTIFOL: 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.
BIOTIFOL
Largest movements
- Receivables within one year -€62,420
down €62,420 (-72.0%), from €86,672 to €24,252
of which Trade receivables: -€86,672
- Cash +€32,696
up €32,696 (+160.9%), from €20,321 to €53,018
mainly Receivables within one year (+€62,420) and Receivables after one year (+€30,000)
- Receivables after one year -€30,000
down €30,000 (-46.2%), from €65,000 to €35,000
- Accrued charges and deferred income -€45,817
no longer reported in 2025 (was €45,817)
- Other debts -€8,531
no longer reported in 2025 (was €8,531)
- Profit (loss) carried forward -€3,234
down €3,234 (-4.3%), from €75,611 to €72,377
- Trade debts -€1,749
down €1,749 (-35.6%), from €4,913 to €3,165
- Gross operating margin -€93,166
down €93,166 (-62.3%), from €149,510 to €56,344
- Taxes -€27,789
down €27,789 (-91.9%), from €30,237 to €2,448
- Staff costs +€21,128
up €21,128 (+70.7%), from €29,902 to €51,030
- Other operating charges +€1,571
new in 2025: €1,571
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 | €173,211 | €112,878 | -€60,333 | -34.8% |
| Fixed assets | 21/28 | €1,218 | €609 | -€609 | -50.0% |
| Tangible fixed assets | 22/27 | €1,218 | €609 | -€609 | -50.0% |
| Furniture and vehicles | 24 | €1,218 | €609 | -€609 | -50.0% |
| Current assets | 29/58 | €171,993 | €112,269 | -€59,724 | -34.7% |
| Amounts receivable after more than one year | 29 | €65,000 | €35,000 | -€30,000 | -46.2% |
| Other amounts receivable | 291 | €65,000 | €35,000 | -€30,000 | -46.2% |
| Amounts receivable within one year | 40/41 | €86,672 | €24,252 | -€62,420 | -72.0% |
| Trade receivables | 40 | €86,672 | - | -€86,672 | |
| Other amounts receivable | 41 | - | €24,252 | +€24,252 | |
| Cash at bank and in hand | 54/58 | €20,321 | €53,018 | +€32,696 | +160.9% |
| Total equity and liabilities | 10/49 | €173,211 | €112,878 | -€60,333 | -34.8% |
| Equity | 10/15 | €76,611 | €73,377 | -€3,234 | -4.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,611 | €72,377 | -€3,234 | -4.3% |
| Amounts payable | 17/49 | €96,600 | €39,501 | -€57,099 | -59.1% |
| Amounts payable within one year | 42/48 | €50,783 | €39,501 | -€11,282 | -22.2% |
| Trade debts | 44 | €4,913 | €3,165 | -€1,749 | -35.6% |
| Suppliers | 440/4 | €4,913 | €3,165 | -€1,749 | -35.6% |
| Taxes, remuneration and social security | 45 | €37,338 | €36,336 | -€1,002 | -2.7% |
| Taxes | 450/3 | €37,338 | €36,336 | -€1,002 | -2.7% |
| Other amounts payable | 47/48 | €8,531 | - | -€8,531 | |
| Accrued charges and deferred income | 492/3 | €45,817 | - | -€45,817 | |
| Remuneration, social security and pensions | 62 | €29,902 | €51,030 | +€21,128 | +70.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €609 | €609 | = | 0.0% |
| Other operating charges | 640/8 | - | €1,571 | +€1,571 | |
| Non-recurring operating charges | 66A | €480 | €3,840 | +€3,360 | +699.4% |
| Gross operating margin | 9900 | €149,510 | €56,344 | -€93,166 | -62.3% |
| Operating profit (loss) | 9901 | €118,519 | -€706 | -€119,225 | |
| Financial income | 75/76B | €0 | €6 | +€5 | +5450.0% |
| Recurring financial income | 75 | €0 | €6 | +€5 | +5450.0% |
| Financial charges | 65/66B | €95 | €85 | -€10 | -10.3% |
| Recurring financial charges | 65 | €95 | €85 | -€10 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €118,424 | -€785 | -€119,209 | |
| Income taxes | 67/77 | €30,237 | €2,448 | -€27,789 | -91.9% |
| Profit (loss) for the period | 9904 | €88,187 | -€3,234 | -€91,420 | |
| Profit (loss) for the period to be appropriated | 9905 | €88,187 | -€3,234 | -€91,420 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.