BIOTOP: 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.
BIOTOP
Largest movements
- Tangible fixed assets -€53,984
down €53,984 (-4.1%), from €1.3m to €1.3m
of which Land and buildings: -€58,371
- Cash +€53,711
up €53,711 (+66.2%), from €81,117 to €134,828
mainly Depreciation (+€119,288) and Tax, wage and social debts (+€41,801)
- Current investments -€29,716
down €29,716 (-72.4%), from €41,049 to €11,333
- Debts after one year -€102,157
down €102,157 (-12.3%), from €833,401 to €731,244
- Tax, wage and social debts +€41,801
up €41,801 (+102.6%), from €40,753 to €82,554
of which Taxes: +€26,403
- Investment grants +€36,450
new in 2025: €36,450
- Other debts -€32,641
down €32,641 (-73.6%), from €44,363 to €11,721
- Profit (loss) carried forward +€29,153
no longer reported in 2025 (was -€29,153)
- Gross operating margin +€80,907
up €80,907 (+21.4%), from €378,033 to €458,941
- Staff costs +€76,888
up €76,888 (+36.7%), from €209,654 to €286,542
- Depreciation -€25,727
down €25,727 (-17.7%), from €145,015 to €119,288
- Financial income +€23,144
up €23,144 (+12026.5%), from €192 to €23,336
- Taxes +€8,294
up €8,294 (+808.1%), from €1,026 to €9,320
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 | €1,800,912 | €1,761,287 | -€39,625 | -2.2% |
| Fixed assets | 21/28 | €1,322,138 | €1,263,641 | -€58,496 | -4.4% |
| Intangible fixed assets | 21 | €14,822 | €10,310 | -€4,512 | -30.4% |
| Tangible fixed assets | 22/27 | €1,307,316 | €1,253,331 | -€53,984 | -4.1% |
| Land and buildings | 22 | €1,209,488 | €1,151,117 | -€58,371 | -4.8% |
| Plant, machinery and equipment | 23 | €53,976 | €60,485 | +€6,509 | +12.1% |
| Furniture and vehicles | 24 | €43,851 | €41,729 | -€2,122 | -4.8% |
| Current assets | 29/58 | €478,774 | €497,645 | +€18,871 | +3.9% |
| Stocks and contracts in progress | 3 | €207,899 | €211,701 | +€3,802 | +1.8% |
| Stocks | 30/36 | €207,899 | €211,701 | +€3,802 | +1.8% |
| Amounts receivable within one year | 40/41 | €143,941 | €136,646 | -€7,295 | -5.1% |
| Trade receivables | 40 | €116,262 | €122,181 | +€5,919 | +5.1% |
| Other amounts receivable | 41 | €27,679 | €14,464 | -€13,214 | -47.7% |
| Current investments | 50/53 | €41,049 | €11,333 | -€29,716 | -72.4% |
| Cash at bank and in hand | 54/58 | €81,117 | €134,828 | +€53,711 | +66.2% |
| Deferred charges and accrued income | 490/1 | €4,768 | €3,138 | -€1,630 | -34.2% |
| Total equity and liabilities | 10/49 | €1,800,912 | €1,761,287 | -€39,625 | -2.2% |
| Equity | 10/15 | €658,648 | €733,802 | +€75,154 | +11.4% |
| Contributions | 10/11 | €34,705 | €34,705 | = | 0.0% |
| Reserves | 13 | €653,095 | €662,647 | +€9,551 | +1.5% |
| Distributable reserves | 133 | €653,095 | €662,647 | +€9,551 | +1.5% |
| Profit (loss) carried forward | 14 | -€29,153 | - | +€29,153 | |
| Investment grants | 15 | - | €36,450 | +€36,450 | |
| Amounts payable | 17/49 | €1,142,264 | €1,027,485 | -€114,779 | -10.0% |
| Amounts payable after more than one year | 17 | €833,401 | €731,244 | -€102,157 | -12.3% |
| Financial debts | 170/4 | €833,401 | €731,244 | -€102,157 | -12.3% |
| Amounts payable within one year | 42/48 | €308,863 | €296,241 | -€12,622 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €137,603 | €113,762 | -€23,842 | -17.3% |
| Trade debts | 44 | €86,144 | €88,205 | +€2,061 | +2.4% |
| Suppliers | 440/4 | €86,144 | €88,205 | +€2,061 | +2.4% |
| Taxes, remuneration and social security | 45 | €40,753 | €82,554 | +€41,801 | +102.6% |
| Taxes | 450/3 | €14,143 | €40,547 | +€26,403 | +186.7% |
| Remuneration and social security | 454/9 | €26,610 | €42,007 | +€15,398 | +57.9% |
| Other amounts payable | 47/48 | €44,363 | €11,721 | -€32,641 | -73.6% |
| Remuneration, social security and pensions | 62 | €209,654 | €286,542 | +€76,888 | +36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145,015 | €119,288 | -€25,727 | -17.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €252 | -€1,187 | -€1,439 | |
| Other operating charges | 640/8 | €4,685 | €7,314 | +€2,628 | +56.1% |
| Gross operating margin | 9900 | €378,033 | €458,941 | +€80,907 | +21.4% |
| Operating profit (loss) | 9901 | €18,428 | €46,984 | +€28,556 | +155.0% |
| Financial income | 75/76B | €192 | €23,336 | +€23,144 | +12026.5% |
| Recurring financial income | 75 | €192 | €23,336 | +€23,144 | +12026.5% |
| Financial charges | 65/66B | €26,787 | €22,296 | -€4,491 | -16.8% |
| Recurring financial charges | 65 | €26,787 | €22,296 | -€4,491 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,167 | €48,024 | +€56,191 | |
| Income taxes | 67/77 | €1,026 | €9,320 | +€8,294 | +808.1% |
| Profit (loss) for the period | 9904 | -€9,193 | €38,704 | +€47,897 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,193 | €38,704 | +€47,897 |
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 9 October 2026 via checked.be.