BIOTOPE: 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.
BIOTOPE
Largest movements
- Receivables within one year -€19,041
down €19,041 (-97.4%), from €19,543 to €503
of which Trade receivables: -€19,110
- Cash +€14,951
up €14,951 (+27.0%), from €55,319 to €70,270
mainly Receivables within one year (+€19,041) and Net result for the year (+€11,330)
- Deferred charges and accrued income -€7,455
no longer reported in 2025 (was €7,455)
- Tangible fixed assets -€6,122
down €6,122 (-33.4%), from €18,349 to €12,227
- Stocks and contracts +€1,155
up €1,155 (+20.6%), from €5,620 to €6,776
- Trade debts -€34,698
down €34,698 (-69.5%), from €49,894 to €15,196
- Reserves +€7,336
up €7,336 (+65.8%), from €11,149 to €18,485
- Other debts +€5,244
up €5,244 (+272.3%), from €1,926 to €7,170
- Advances received +€3,331
up €3,331 (+498.2%), from €669 to €4,000
- Accrued charges and deferred income +€2,700
new in 2025: €2,700
- Gross operating margin +€21,697
up €21,697 (+20.3%), from €107,008 to €128,705
- Staff costs +€14,171
up €14,171 (+16.9%), from €84,095 to €98,266
- Depreciation +€3,346
up €3,346 (+120.5%), from €2,776 to €6,122
- Other operating charges -€2,622
down €2,622 (-28.0%), from €9,348 to €6,726
- Taxes +€1,533
up €1,533 (+46.4%), from €3,301 to €4,834
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 | €112,287 | €95,775 | -€16,511 | -14.7% |
| Fixed assets | 21/28 | €24,349 | €18,227 | -€6,122 | -25.1% |
| Tangible fixed assets | 22/27 | €18,349 | €12,227 | -€6,122 | -33.4% |
| Furniture and vehicles | 24 | €18,349 | €12,227 | -€6,122 | -33.4% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €87,938 | €77,548 | -€10,389 | -11.8% |
| Stocks and contracts in progress | 3 | €5,620 | €6,776 | +€1,155 | +20.6% |
| Stocks | 30/36 | €5,620 | €6,776 | +€1,155 | +20.6% |
| Amounts receivable within one year | 40/41 | €19,543 | €503 | -€19,041 | -97.4% |
| Trade receivables | 40 | €19,446 | €337 | -€19,110 | -98.3% |
| Other amounts receivable | 41 | €97 | €166 | +€69 | +70.9% |
| Cash at bank and in hand | 54/58 | €55,319 | €70,270 | +€14,951 | +27.0% |
| Deferred charges and accrued income | 490/1 | €7,455 | - | -€7,455 | |
| Total equity and liabilities | 10/49 | €112,287 | €95,775 | -€16,511 | -14.7% |
| Equity | 10/15 | €34,461 | €41,797 | +€7,336 | +21.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,149 | €18,485 | +€7,336 | +65.8% |
| Distributable reserves | 133 | €11,149 | €18,485 | +€7,336 | +65.8% |
| Profit (loss) carried forward | 14 | €4,712 | €4,712 | = | 0.0% |
| Amounts payable | 17/49 | €77,825 | €53,978 | -€23,847 | -30.6% |
| Amounts payable within one year | 42/48 | €77,825 | €51,278 | -€26,547 | -34.1% |
| Current portion of amounts payable after more than one year | 42 | €2,014 | - | -€2,014 | |
| Trade debts | 44 | €49,894 | €15,196 | -€34,698 | -69.5% |
| Suppliers | 440/4 | €49,894 | €15,196 | -€34,698 | -69.5% |
| Advances received on contracts in progress | 46 | €669 | €4,000 | +€3,331 | +498.2% |
| Taxes, remuneration and social security | 45 | €23,323 | €24,913 | +€1,590 | +6.8% |
| Taxes | 450/3 | €15,230 | €15,789 | +€559 | +3.7% |
| Remuneration and social security | 454/9 | €8,093 | €9,124 | +€1,031 | +12.7% |
| Other amounts payable | 47/48 | €1,926 | €7,170 | +€5,244 | +272.3% |
| Accrued charges and deferred income | 492/3 | - | €2,700 | +€2,700 | |
| Remuneration, social security and pensions | 62 | €84,095 | €98,266 | +€14,171 | +16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,776 | €6,122 | +€3,346 | +120.5% |
| Other operating charges | 640/8 | €9,348 | €6,726 | -€2,622 | -28.0% |
| Gross operating margin | 9900 | €107,008 | €128,705 | +€21,697 | +20.3% |
| Operating profit (loss) | 9901 | €10,790 | €17,591 | +€6,802 | +63.0% |
| Financial income | 75/76B | €899 | €917 | +€18 | +2.0% |
| Recurring financial income | 75 | €899 | €917 | +€18 | +2.0% |
| Financial charges | 65/66B | €2,166 | €2,344 | +€179 | +8.2% |
| Recurring financial charges | 65 | €2,166 | €2,344 | +€179 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €9,523 | €16,164 | +€6,641 | +69.7% |
| Income taxes | 67/77 | €3,301 | €4,834 | +€1,533 | +46.4% |
| Profit (loss) for the period | 9904 | €6,222 | €11,330 | +€5,108 | +82.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,222 | €11,330 | +€5,108 | +82.1% |
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.