BIOTOPIA: 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.
BIOTOPIA
Largest movements
- Cash +€46,193
up €46,193 (+90.2%), from €51,205 to €97,398
mainly Net result for the year (+€31,601) and Depreciation (+€21,244)
- Tangible fixed assets -€21,244
down €21,244 (-2.7%), from €774,683 to €753,439
- Receivables within one year -€10,790
down €10,790 (-60.0%), from €17,989 to €7,200
of which Other amounts receivable: -€14,601
- Profit (loss) carried forward +€31,601
up €31,601 (+49.1%), from €64,309 to €95,910
- Debts after one year -€26,037
down €26,037 (-6.0%), from €432,157 to €406,120
- Financial charges +€42,026
up €42,026 (+275.5%), from €15,256 to €57,282
- Depreciation -€38,400
down €38,400 (-64.4%), from €59,643 to €21,244
- Gross operating margin +€26,953
up €26,953 (+27.7%), from €97,198 to €124,151
- Other operating charges -€16,275
down €16,275 (-76.6%), from €21,257 to €4,982
- Taxes +€9,042
new in 2025: €9,042
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 | €844,346 | €858,920 | +€14,573 | +1.7% |
| Fixed assets | 21/28 | €774,683 | €753,439 | -€21,244 | -2.7% |
| Tangible fixed assets | 22/27 | €774,683 | €753,439 | -€21,244 | -2.7% |
| Land and buildings | 22 | €774,683 | €753,439 | -€21,244 | -2.7% |
| Current assets | 29/58 | €69,663 | €105,480 | +€35,817 | +51.4% |
| Amounts receivable within one year | 40/41 | €17,989 | €7,200 | -€10,790 | -60.0% |
| Trade receivables | 40 | €3,388 | €7,200 | +€3,812 | +112.5% |
| Other amounts receivable | 41 | €14,601 | - | -€14,601 | |
| Cash at bank and in hand | 54/58 | €51,205 | €97,398 | +€46,193 | +90.2% |
| Deferred charges and accrued income | 490/1 | €469 | €882 | +€413 | +88.2% |
| Total equity and liabilities | 10/49 | €844,346 | €858,920 | +€14,573 | +1.7% |
| Equity | 10/15 | €84,760 | €116,361 | +€31,601 | +37.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,309 | €95,910 | +€31,601 | +49.1% |
| Amounts payable | 17/49 | €759,586 | €742,559 | -€17,027 | -2.2% |
| Amounts payable after more than one year | 17 | €432,157 | €406,120 | -€26,037 | -6.0% |
| Financial debts | 170/4 | €432,157 | €406,120 | -€26,037 | -6.0% |
| Amounts payable within one year | 42/48 | €327,429 | €336,439 | +€9,010 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €25,059 | €26,037 | +€978 | +3.9% |
| Trade debts | 44 | €233 | €102 | -€131 | -56.4% |
| Suppliers | 440/4 | €233 | €102 | -€131 | -56.4% |
| Taxes, remuneration and social security | 45 | €2,837 | €11,001 | +€8,163 | +287.7% |
| Taxes | 450/3 | €2,837 | €11,001 | +€8,163 | +287.7% |
| Other amounts payable | 47/48 | €299,300 | €299,300 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,643 | €21,244 | -€38,400 | -64.4% |
| Other operating charges | 640/8 | €21,257 | €4,982 | -€16,275 | -76.6% |
| Gross operating margin | 9900 | €97,198 | €124,151 | +€26,953 | +27.7% |
| Operating profit (loss) | 9901 | €16,298 | €97,925 | +€81,627 | +500.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €15,256 | €57,282 | +€42,026 | +275.5% |
| Recurring financial charges | 65 | €15,256 | €57,282 | +€42,026 | +275.5% |
| Profit (loss) for the period before taxes | 9903 | €1,042 | €40,643 | +€39,601 | +3800.4% |
| Income taxes | 67/77 | - | €9,042 | +€9,042 | |
| Profit (loss) for the period | 9904 | €1,042 | €31,601 | +€30,559 | +2932.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,042 | €31,601 | +€30,559 | +2932.7% |
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.