BUILDING INTELLIGENT LIFESCIENCE SOLUTIONS: 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.
What changed
BUILDING INTELLIGENT LIFESCIENCE SOLUTIONS
NACE 70.200, Business and other management consultancy
financial year 31-12-2025 compared with 31-12-2024filed annual accounts (NBB)
Net result for the year
€451,256
31-12-2024 · €802,039-€350,783
Equity
€2.2m
31-12-2024 · €1.7m+€451,256
Cash
€3,057
31-12-2024 · €4,136-€1,080
Balance sheet total
€10.5m
31-12-2024 · €14.6m-€4.1m
Largest movements
Assets
- Receivables within one year -€5.7m
down €5.7m (-47.0%), from €12.1m to €6.4m
of which Trade receivables: -€5.1m
- Financial fixed assets +€4.1m
new in 2025: €4.1m
- Deferred charges and accrued income -€2.5m
down €2.5m (-100%), from €2.5m to €0
Equity and liabilities
- Advances received -€7.2m
down €7.2m (-97.3%), from €7.4m to €201,525
- Trade debts +€1.8m
up €1.8m (+32.8%), from €5.4m to €7.2m
- Accrued charges and deferred income +€559,009
up €559,009 (+1,737%), from €32,188 to €591,197
- Reserves +€451,256
up €451,256 (+28.0%), from €1.6m to €2.1m
of which Distributable reserves: +€451,256
- Provisions +€288,542
up €288,542 (+1,238%), from €23,304 to €311,846
Income statement
- Turnover -€13.9m
down €13.9m (-40.0%), from €34.7m to €20.8m
- Goods and materials -€13.4m
down €13.4m (-40.3%), from €33.3m to €19.9m
From the 31-12-2024 result to the 31-12-2025 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.
Result 31-12-2024
€802,039
Turnover
-€13.9m
Goods and materials
+€13.4m
Services and other goods
+€250,110
Provisions
-€265,238
Other operating charges
-€87
Other operating items
+€48,607
Financial income
+€221,002
Financial charges
+€36,514
Taxes
-€205,649
Result 31-12-2025
€451,256
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€4.1m
Investment
-€4.1m
Financing
€0
Cash 31-12-2024
€4,136
From operations (derived)
+€4.1m
Net result for the year
+€451,256
Receivables within one year
+€5.7m
Deferred charges and accrued income
+€2.5m
Provisions
+€288,542
Trade debts
+€1.8m
Advances received
-€7.2m
Accrued charges and deferred income
+€559,009
Investment (derived)
-€4.1m
Investment in fixed assets (net)
-€4.1m
Cash 31-12-2025
€3,057
brings cash intakes cash out
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,592,308 | €10,493,092 | -€4.1m | -28.1% |
| Fixed assets | 21/28 | - | €4,072,055 | +€4.1m | |
| Financial fixed assets | 28 | - | €4,072,055 | +€4.1m | |
| Affiliated companies | 280/1 | - | €4,072,055 | +€4.1m | |
| Amounts receivable | 281 | - | €4,072,055 | +€4.1m | |
| Current assets | 29/58 | €14,592,308 | €6,421,037 | -€8.2m | -56.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €12,111,827 | €6,417,980 | -€5.7m | -47.0% |
| Trade receivables | 40 | €5,777,818 | €677,971 | -€5.1m | -88.3% |
| Other amounts receivable | 41 | €6,334,008 | €5,740,009 | -€593,999 | -9.4% |
| Cash at bank and in hand | 54/58 | €4,136 | €3,057 | -€1,080 | -26.1% |
| Deferred charges and accrued income | 490/1 | €2,476,345 | €0 | -€2.5m | -100% |
| Total equity and liabilities | 10/49 | €14,592,308 | €10,493,092 | -€4.1m | -28.1% |
| Equity | 10/15 | €1,711,565 | €2,162,821 | +€451,256 | +26.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,611,565 | €2,062,821 | +€451,256 | +28.0% |
| Non-distributable reserves | 130/1 | €85,963 | €85,963 | = | 0.0% |
| Reserves not available under the articles | 1311 | €85,963 | €85,963 | = | 0.0% |
| Distributable reserves | 133 | €1,525,602 | €1,976,858 | +€451,256 | +29.6% |
| Provisions and deferred taxes | 16 | €23,304 | €311,846 | +€288,542 | +1,238% |
| Provisions for liabilities and charges | 160/5 | €23,304 | €311,846 | +€288,542 | +1,238% |
| Other liabilities and charges | 164/5 | €23,304 | €311,846 | +€288,542 | +1,238% |
| Amounts payable | 17/49 | €12,857,439 | €8,018,425 | -€4.8m | -37.6% |
| Amounts payable within one year | 42/48 | €12,825,251 | €7,427,228 | -€5.4m | -42.1% |
| Trade debts | 44 | €5,441,992 | €7,225,703 | +€1.8m | +32.8% |
| Suppliers | 440/4 | €5,441,992 | €7,225,703 | +€1.8m | +32.8% |
| Advances received on contracts in progress | 46 | €7,383,259 | €201,525 | -€7.2m | -97.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €32,188 | €591,197 | +€559,009 | +1,737% |
| Operating income | 70/76A | €34,675,086 | €20,812,401 | -€13.9m | -40.0% |
| Turnover | 70 | €34,675,086 | €20,812,401 | -€13.9m | -40.0% |
| Operating charges | 60/66A | €33,696,284 | €20,236,249 | -€13.5m | -39.9% |
| Goods for resale, raw materials and consumables | 60 | €33,330,410 | €19,903,767 | -€13.4m | -40.3% |
| Purchases | 600/8 | €33,330,410 | €19,903,767 | -€13.4m | -40.3% |
| Services and other goods | 61 | €292,877 | €42,767 | -€250,110 | -85.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €23,304 | €288,542 | +€265,238 | +1,138% |
| Other operating charges | 640/8 | €1,086 | €1,172 | +€87 | +8.0% |
| Non-recurring operating charges | 66A | €48,607 | €0 | -€48,607 | -100% |
| Operating profit (loss) | 9901 | €978,803 | €576,152 | -€402,650 | -41.1% |
| Financial income | 75/76B | €1 | €221,003 | +€221,002 | +23,763,690% |
| Recurring financial income | 75 | €1 | €221,003 | +€221,002 | +23,763,690% |
| Income from financial fixed assets | 750 | - | €72,055 | +€72,055 | |
| Other financial income | 752/9 | €1 | €148,948 | +€148,947 | +16,015,841% |
| Financial charges | 65/66B | €67,783 | €31,269 | -€36,514 | -53.9% |
| Recurring financial charges | 65 | €67,783 | €31,269 | -€36,514 | -53.9% |
| Debt charges | 650 | - | €77 | +€77 | |
| Other financial charges | 652/9 | €67,783 | €31,192 | -€36,591 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | €911,020 | €765,886 | -€145,134 | -15.9% |
| Income taxes | 67/77 | €108,982 | €314,630 | +€205,649 | +189% |
| Taxes | 670/3 | €227,755 | €314,630 | +€86,875 | +38.1% |
| Tax adjustments and reversals of tax provisions | 77 | €118,773 | - | -€118,773 | |
| Profit (loss) for the period | 9904 | €802,039 | €451,256 | -€350,783 | -43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €802,039 | €451,256 | -€350,783 | -43.7% |
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 21 October 2026 via checked.be.