Bobiotics: 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.
Bobiotics
Largest movements
- Cash +€406,506
up €406,506 (+985%), from €41,284 to €447,790
mainly Contributions, distributions and other (+€568,889) and Trade debts (+€96,205)
- Stocks and contracts +€61,140
up €61,140 (+217%), from €28,212 to €89,352
- Formation expenses +€57,003
new in 2025: €57,003
- Deferred charges and accrued income -€52,019
down €52,019 (-81.3%), from €64,019 to €12,000
- Receivables within one year +€14,976
up €14,976 (+84.7%), from €17,674 to €32,650
of which Trade receivables: +€16,205
- Contributions +€568,889
up €568,889 (+28,444,445%), from €2 to €568,891
- Profit (loss) carried forward -€113,429
down €113,429 (-1,626%), from -€6,977 to -€120,406
- Trade debts +€96,205
up €96,205 (+135%), from €71,379 to €167,584
- Other debts -€80,307
down €80,307 (-95.9%), from €83,700 to €3,393
- Tax, wage and social debts +€19,987
up €19,987 (+369%), from €5,419 to €25,405
- Gross operating margin -€102,752
down €102,752 (-2,149%), from -€4,781 to -€107,533
- Depreciation +€5,365
up €5,365 (+3,399%), from €158 to €5,523
- Financial charges -€2,188
down €2,188 (-82.9%), from €2,640 to €452
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.
Derived cash bridge
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 | €155,072 | €644,867 | +€489,795 | +316% |
| Formation expenses | 20 | - | €57,003 | +€57,003 | |
| Fixed assets | 21/28 | €3,884 | €6,073 | +€2,189 | +56.4% |
| Intangible fixed assets | 21 | €3,884 | €6,073 | +€2,189 | +56.4% |
| Current assets | 29/58 | €151,188 | €581,791 | +€430,603 | +285% |
| Stocks and contracts in progress | 3 | €28,212 | €89,352 | +€61,140 | +217% |
| Stocks | 30/36 | €28,212 | €89,352 | +€61,140 | +217% |
| Amounts receivable within one year | 40/41 | €17,674 | €32,650 | +€14,976 | +84.7% |
| Trade receivables | 40 | €3,580 | €19,786 | +€16,205 | +453% |
| Other amounts receivable | 41 | €14,094 | €12,864 | -€1,230 | -8.7% |
| Cash at bank and in hand | 54/58 | €41,284 | €447,790 | +€406,506 | +985% |
| Deferred charges and accrued income | 490/1 | €64,019 | €12,000 | -€52,019 | -81.3% |
| Total equity and liabilities | 10/49 | €155,072 | €644,867 | +€489,795 | +316% |
| Equity | 10/15 | -€6,975 | €448,485 | +€455,460 | |
| Contributions | 10/11 | €2 | €568,891 | +€568,889 | +28,444,445% |
| Profit (loss) carried forward | 14 | -€6,977 | -€120,406 | -€113,429 | -1,626% |
| Amounts payable | 17/49 | €162,048 | €196,382 | +€34,334 | +21.2% |
| Amounts payable within one year | 42/48 | €160,498 | €196,382 | +€35,884 | +22.4% |
| Trade debts | 44 | €71,379 | €167,584 | +€96,205 | +135% |
| Suppliers | 440/4 | €71,379 | €167,584 | +€96,205 | +135% |
| Taxes, remuneration and social security | 45 | €5,419 | €25,405 | +€19,987 | +369% |
| Taxes | 450/3 | €5,419 | €25,405 | +€19,987 | +369% |
| Other amounts payable | 47/48 | €83,700 | €3,393 | -€80,307 | -95.9% |
| Accrued charges and deferred income | 492/3 | €1,550 | €0 | -€1,550 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158 | €5,523 | +€5,365 | +3,399% |
| Other operating charges | 640/8 | €99 | €144 | +€45 | +45.1% |
| Gross operating margin | 9900 | -€4,781 | -€107,533 | -€102,752 | -2,149% |
| Operating profit (loss) | 9901 | -€5,038 | -€113,200 | -€108,162 | -2,147% |
| Financial income | 75/76B | - | €224 | +€224 | |
| Recurring financial income | 75 | - | €224 | +€224 | |
| Financial charges | 65/66B | €2,640 | €452 | -€2,188 | -82.9% |
| Recurring financial charges | 65 | €2,640 | €452 | -€2,188 | -82.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,678 | -€113,429 | -€105,750 | -1,377% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€7,678 | -€113,429 | -€105,750 | -1,377% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,678 | -€113,429 | -€105,750 | -1,377% |
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 23 October 2026 via checked.be.