BIOTOOP: 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.
BIOTOOP
Largest movements
- Cash +€11,537
up €11,537 (+150.0%), from €7,690 to €19,227
mainly Other debts (+€19,706) and Net result for the year (+€18,584)
- Tangible fixed assets -€3,932
down €3,932 (-34.7%), from €11,325 to €7,393
of which Plant, machinery and equipment: -€3,932
- Receivables within one year +€3,654
up €3,654 (+28.9%), from €12,632 to €16,285
of which Other amounts receivable: +€3,568
- Other debts +€19,706
up €19,706 (+1078.8%), from €1,827 to €21,532
- Trade debts -€4,909
down €4,909 (-23.0%), from €21,386 to €16,477
- Reserves -€2,948
down €2,948 (-6.5%), from €45,264 to €42,315
- Tax, wage and social debts +€2,863
up €2,863 (+21.6%), from €13,228 to €16,091
of which Remuneration and social security: +€2,089
- Accrued charges and deferred income -€2,614
down €2,614 (-77.0%), from €3,394 to €780
- Gross operating margin +€3,810
up €3,810 (+2.8%), from €133,990 to €137,800
- Financial income -€3,688
down €3,688 (-72.8%), from €5,065 to €1,378
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 | €85,098 | €97,195 | +€12,097 | +14.2% |
| Fixed assets | 21/28 | €11,325 | €7,393 | -€3,932 | -34.7% |
| Tangible fixed assets | 22/27 | €11,325 | €7,393 | -€3,932 | -34.7% |
| Land and buildings | 22 | €3,915 | €3,915 | = | 0.0% |
| Plant, machinery and equipment | 23 | €7,410 | €3,478 | -€3,932 | -53.1% |
| Current assets | 29/58 | €73,773 | €89,802 | +€16,029 | +21.7% |
| Stocks and contracts in progress | 3 | €49,810 | €50,611 | +€802 | +1.6% |
| Stocks | 30/36 | €49,810 | €50,611 | +€802 | +1.6% |
| Amounts receivable within one year | 40/41 | €12,632 | €16,285 | +€3,654 | +28.9% |
| Trade receivables | 40 | €0 | €85 | +€85 | |
| Other amounts receivable | 41 | €12,632 | €16,200 | +€3,568 | +28.3% |
| Cash at bank and in hand | 54/58 | €7,690 | €19,227 | +€11,537 | +150.0% |
| Deferred charges and accrued income | 490/1 | €3,641 | €3,679 | +€37 | +1.0% |
| Total equity and liabilities | 10/49 | €85,098 | €97,195 | +€12,097 | +14.2% |
| Equity | 10/15 | €45,264 | €42,315 | -€2,948 | -6.5% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €45,264 | €42,315 | -€2,948 | -6.5% |
| Distributable reserves | 133 | €45,264 | €42,315 | -€2,948 | -6.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €39,834 | €54,880 | +€15,046 | +37.8% |
| Amounts payable within one year | 42/48 | €36,440 | €54,100 | +€17,660 | +48.5% |
| Trade debts | 44 | €21,386 | €16,477 | -€4,909 | -23.0% |
| Suppliers | 440/4 | €21,386 | €16,477 | -€4,909 | -23.0% |
| Taxes, remuneration and social security | 45 | €13,228 | €16,091 | +€2,863 | +21.6% |
| Taxes | 450/3 | €4,069 | €4,843 | +€774 | +19.0% |
| Remuneration and social security | 454/9 | €9,159 | €11,248 | +€2,089 | +22.8% |
| Other amounts payable | 47/48 | €1,827 | €21,532 | +€19,706 | +1078.8% |
| Accrued charges and deferred income | 492/3 | €3,394 | €780 | -€2,614 | -77.0% |
| Remuneration, social security and pensions | 62 | €99,394 | €100,209 | +€815 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,483 | €3,932 | -€551 | -12.3% |
| Other operating charges | 640/8 | €1,798 | €1,856 | +€58 | +3.2% |
| Gross operating margin | 9900 | €133,990 | €137,800 | +€3,810 | +2.8% |
| Operating profit (loss) | 9901 | €28,315 | €31,803 | +€3,488 | +12.3% |
| Financial income | 75/76B | €5,065 | €1,378 | -€3,688 | -72.8% |
| Recurring financial income | 75 | €5,065 | €1,378 | -€3,688 | -72.8% |
| Financial charges | 65/66B | €3,488 | €4,398 | +€909 | +26.1% |
| Recurring financial charges | 65 | €3,488 | €4,398 | +€909 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | €29,892 | €28,783 | -€1,109 | -3.7% |
| Income taxes | 67/77 | €10,061 | €10,199 | +€138 | +1.4% |
| Profit (loss) for the period | 9904 | €19,831 | €18,584 | -€1,247 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,831 | €18,584 | -€1,247 | -6.3% |
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 11 October 2026 via checked.be.