Biotilia: 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.
Biotilia
Largest movements
- Cash +€24,184
up €24,184 (+112%), from €21,510 to €45,694
mainly Net result for the year (+€92,065) and Depreciation (+€26,209)
- Tangible fixed assets -€18,309
down €18,309 (-5.2%), from €349,192 to €330,883
of which Land and buildings: -€24,025
- Receivables within one year -€13,992
down €13,992 (-33.9%), from €41,228 to €27,236
of which Trade receivables: -€21,248
- Reserves +€92,065
up €92,065 (+4,950%), from €1,860 to €93,925
of which Distributable reserves: +€92,065
- Other debts -€77,312
down €77,312 (-85.7%), from €90,188 to €12,876
- Debts after one year -€25,226
down €25,226 (-59.2%), from €42,617 to €17,391
- Tax, wage and social debts +€7,233
up €7,233 (+53.8%), from €13,441 to €20,674
- Current portion of long-term debt -€6,511
down €6,511 (-20.5%), from €31,737 to €25,226
- Gross operating margin +€111,060
up €111,060 (+183%), from €60,800 to €171,860
- Taxes +€41,462
up €41,462 (+32,392%), from €128 to €41,590
- Financial charges +€4,082
up €4,082 (+70.4%), from €5,794 to €9,876
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 | €420,280 | €412,485 | -€7,795 | -1.9% |
| Fixed assets | 21/28 | €354,192 | €335,883 | -€18,309 | -5.2% |
| Tangible fixed assets | 22/27 | €349,192 | €330,883 | -€18,309 | -5.2% |
| Land and buildings | 22 | €343,863 | €319,838 | -€24,025 | -7.0% |
| Furniture and vehicles | 24 | €5,329 | €11,045 | +€5,717 | +107% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €66,088 | €76,602 | +€10,514 | +15.9% |
| Amounts receivable within one year | 40/41 | €41,228 | €27,236 | -€13,992 | -33.9% |
| Trade receivables | 40 | €21,480 | €232 | -€21,248 | -98.9% |
| Other amounts receivable | 41 | €19,749 | €27,004 | +€7,256 | +36.7% |
| Current investments | 50/53 | €1,003 | €1,007 | +€4 | +0.4% |
| Cash at bank and in hand | 54/58 | €21,510 | €45,694 | +€24,184 | +112% |
| Deferred charges and accrued income | 490/1 | €2,346 | €2,663 | +€317 | +13.5% |
| Total equity and liabilities | 10/49 | €420,280 | €412,485 | -€7,795 | -1.9% |
| Equity | 10/15 | €241,729 | €333,793 | +€92,065 | +38.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €93,925 | +€92,065 | +4,950% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €92,065 | +€92,065 | |
| Profit (loss) carried forward | 14 | €221,269 | €221,269 | = | 0.0% |
| Amounts payable | 17/49 | €178,551 | €78,692 | -€99,859 | -55.9% |
| Amounts payable after more than one year | 17 | €42,617 | €17,391 | -€25,226 | -59.2% |
| Financial debts | 170/4 | €42,617 | €17,391 | -€25,226 | -59.2% |
| Amounts payable within one year | 42/48 | €135,934 | €61,301 | -€74,634 | -54.9% |
| Current portion of amounts payable after more than one year | 42 | €31,737 | €25,226 | -€6,511 | -20.5% |
| Trade debts | 44 | €568 | €2,524 | +€1,957 | +345% |
| Suppliers | 440/4 | €568 | €2,524 | +€1,957 | +345% |
| Taxes, remuneration and social security | 45 | €13,441 | €20,674 | +€7,233 | +53.8% |
| Taxes | 450/3 | €13,441 | €20,674 | +€7,233 | +53.8% |
| Other amounts payable | 47/48 | €90,188 | €12,876 | -€77,312 | -85.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,986 | €26,209 | +€1,223 | +4.9% |
| Other operating charges | 640/8 | €2,538 | €2,725 | +€186 | +7.3% |
| Gross operating margin | 9900 | €60,800 | €171,860 | +€111,060 | +183% |
| Operating profit (loss) | 9901 | €33,276 | €142,927 | +€109,651 | +330% |
| Financial income | 75/76B | €1 | €604 | +€603 | +59,700% |
| Recurring financial income | 75 | €1 | €604 | +€603 | +59,700% |
| Financial charges | 65/66B | €5,794 | €9,876 | +€4,082 | +70.4% |
| Recurring financial charges | 65 | €5,794 | €9,876 | +€4,082 | +70.4% |
| Profit (loss) for the period before taxes | 9903 | €27,483 | €133,655 | +€106,172 | +386% |
| Income taxes | 67/77 | €128 | €41,590 | +€41,462 | +32,392% |
| Profit (loss) for the period | 9904 | €27,355 | €92,065 | +€64,710 | +237% |
| Profit (loss) for the period to be appropriated | 9905 | €27,355 | €92,065 | +€64,710 | +237% |
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 23 October 2026 via checked.be.