BioWise: 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.
BioWise
Largest movements
- Cash +€13,683
up €13,683 (+75.3%), from €18,165 to €31,847
mainly Net result for the year (+€10,877) and Receivables within one year (+€1,932)
- Receivables within one year -€1,932
down €1,932 (-88.7%), from €2,178 to €246
of which Trade receivables: -€2,178
- Tangible fixed assets -€554
down €554 (-24.8%), from €2,232 to €1,679
- Profit (loss) carried forward +€10,877
up €10,877 (+91.3%), from €11,915 to €22,792
- Other debts +€975
up €975 (+32.5%), from €3,000 to €3,975
- Trade debts -€859
down €859 (-98.0%), from €876 to €18
- Gross operating margin -€1,182
down €1,182 (-7.6%), from €15,467 to €14,284
- Taxes -€235
down €235 (-7.9%), from €2,989 to €2,754
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 | €22,575 | €33,772 | +€11,197 | +49.6% |
| Fixed assets | 21/28 | €2,232 | €1,679 | -€554 | -24.8% |
| Tangible fixed assets | 22/27 | €2,232 | €1,679 | -€554 | -24.8% |
| Furniture and vehicles | 24 | €2,232 | €1,679 | -€554 | -24.8% |
| Current assets | 29/58 | €20,343 | €32,093 | +€11,751 | +57.8% |
| Amounts receivable within one year | 40/41 | €2,178 | €246 | -€1,932 | -88.7% |
| Trade receivables | 40 | €2,178 | €0 | -€2,178 | -100.0% |
| Other amounts receivable | 41 | - | €246 | +€246 | |
| Cash at bank and in hand | 54/58 | €18,165 | €31,847 | +€13,683 | +75.3% |
| Total equity and liabilities | 10/49 | €22,575 | €33,772 | +€11,197 | +49.6% |
| Equity | 10/15 | €14,915 | €25,792 | +€10,877 | +72.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,915 | €22,792 | +€10,877 | +91.3% |
| Amounts payable | 17/49 | €7,660 | €7,980 | +€320 | +4.2% |
| Amounts payable within one year | 42/48 | €7,660 | €7,980 | +€320 | +4.2% |
| Trade debts | 44 | €876 | €18 | -€859 | -98.0% |
| Suppliers | 440/4 | €876 | €18 | -€859 | -98.0% |
| Taxes, remuneration and social security | 45 | €3,783 | €3,987 | +€204 | +5.4% |
| Taxes | 450/3 | €3,783 | €3,987 | +€204 | +5.4% |
| Other amounts payable | 47/48 | €3,000 | €3,975 | +€975 | +32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €535 | €554 | +€18 | +3.4% |
| Gross operating margin | 9900 | €15,467 | €14,284 | -€1,182 | -7.6% |
| Operating profit (loss) | 9901 | €14,931 | €13,731 | -€1,200 | -8.0% |
| Financial charges | 65/66B | €27 | €100 | +€73 | +275.5% |
| Recurring financial charges | 65 | €27 | €100 | +€73 | +275.5% |
| Profit (loss) for the period before taxes | 9903 | €14,905 | €13,631 | -€1,274 | -8.5% |
| Income taxes | 67/77 | €2,989 | €2,754 | -€235 | -7.9% |
| Profit (loss) for the period | 9904 | €11,915 | €10,877 | -€1,038 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,915 | €10,877 | -€1,038 | -8.7% |
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 10 October 2026 via checked.be.