BIOTOPS: what changed
BIOTOPS
Largest movements
- Financial fixed assets +€790,000
up €790,000 (+2,195%), from €35,999 to €825,999
- Stocks and contracts -€190,140
down €190,140 (-92.7%), from €205,140 to €15,000
- Cash +€88,799
up €88,799 (+292%), from €30,430 to €119,229
mainly Net result for the year (+€689,284) and Stocks and contracts (+€190,140)
- Receivables within one year -€66,990
down €66,990 (-25.9%), from €258,157 to €191,166
of which Other amounts receivable: -€140,394
- Reserves +€689,284
up €689,284 (+283%), from €243,852 to €933,136
- Trade debts -€83,884
down €83,884 (-36.1%), from €232,360 to €148,476
- Tax, wage and social debts +€43,095
up €43,095 (+485%), from €8,883 to €51,979
- Other debts -€30,000
down €30,000 (-100%), from €30,000 to €0
- Gross operating margin +€748,478
up €748,478, from -€16,054 to €732,423
- Taxes +€49,999
new in 2025: €49,999
- Financial income -€9,386
down €9,386 (-51.7%), from €18,154 to €8,767
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €535,095 | €1,153,590 | +€618,495 | +116% |
| Fixed assets | 21/28 | €35,999 | €825,999 | +€790,000 | +2,195% |
| Financial fixed assets | 28 | €35,999 | €825,999 | +€790,000 | +2,195% |
| Current assets | 29/58 | €499,096 | €327,591 | -€171,505 | -34.4% |
| Stocks and contracts in progress | 3 | €205,140 | €15,000 | -€190,140 | -92.7% |
| Stocks | 30/36 | €205,140 | €15,000 | -€190,140 | -92.7% |
| Amounts receivable within one year | 40/41 | €258,157 | €191,166 | -€66,990 | -25.9% |
| Trade receivables | 40 | €42,850 | €116,254 | +€73,404 | +171% |
| Other amounts receivable | 41 | €215,306 | €74,913 | -€140,394 | -65.2% |
| Cash at bank and in hand | 54/58 | €30,430 | €119,229 | +€88,799 | +292% |
| Deferred charges and accrued income | 490/1 | €5,369 | €2,195 | -€3,174 | -59.1% |
| Total equity and liabilities | 10/49 | €535,095 | €1,153,590 | +€618,495 | +116% |
| Equity | 10/15 | €263,852 | €953,136 | +€689,284 | +261% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €243,852 | €933,136 | +€689,284 | +283% |
| Distributable reserves | 133 | €243,852 | €933,136 | +€689,284 | +283% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €271,243 | €200,454 | -€70,789 | -26.1% |
| Amounts payable within one year | 42/48 | €271,243 | €200,454 | -€70,789 | -26.1% |
| Trade debts | 44 | €232,360 | €148,476 | -€83,884 | -36.1% |
| Suppliers | 440/4 | €232,360 | €148,476 | -€83,884 | -36.1% |
| Taxes, remuneration and social security | 45 | €8,883 | €51,979 | +€43,095 | +485% |
| Taxes | 450/3 | €8,883 | €51,979 | +€43,095 | +485% |
| Other amounts payable | 47/48 | €30,000 | €0 | -€30,000 | -100% |
| Non-recurring operating income | 76A | - | €686,416 | +€686,416 | |
| Other operating charges | 640/8 | €403 | €541 | +€138 | +34.3% |
| Gross operating margin | 9900 | -€16,054 | €732,423 | +€748,478 | |
| Operating profit (loss) | 9901 | -€16,457 | €731,882 | +€748,339 | |
| Financial income | 75/76B | €18,154 | €8,767 | -€9,386 | -51.7% |
| Recurring financial income | 75 | €18,154 | €8,767 | -€9,386 | -51.7% |
| Financial charges | 65/66B | €197 | €1,367 | +€1,170 | +594% |
| Recurring financial charges | 65 | €197 | €1,367 | +€1,170 | +594% |
| Profit (loss) for the period before taxes | 9903 | €1,500 | €739,283 | +€737,783 | +49,193% |
| Income taxes | 67/77 | - | €49,999 | +€49,999 | |
| Profit (loss) for the period | 9904 | €1,500 | €689,284 | +€687,784 | +45,859% |
| Profit (loss) for the period to be appropriated | 9905 | €1,500 | €689,284 | +€687,784 | +45,859% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.