E-BIOM: what changed
Two fiscal 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.
E-BIOM
Largest movements
- Cash -€176,366
down €176,366 (-92.0%), from €191,626 to €15,260
mainly Net result for the year (-€368,980) and Accrued charges and deferred income (-€106,572)
- Tangible fixed assets -€53,009
down €53,009 (-27.3%), from €193,889 to €140,880
of which Land and buildings: -€29,104
- Intangible fixed assets -€25,319
down €25,319 (-38.0%), from €66,667 to €41,349
- Profit (loss) carried forward -€368,980
down €368,980 (-95.9%), from -€384,793 to -€753,773
- Trade debts +€126,574
up €126,574 (+100.7%), from €125,734 to €252,308
- Accrued charges and deferred income -€106,572
down €106,572 (-34.9%), from €305,212 to €198,640
- Tax, wage and social debts +€81,775
up €81,775 (+271.3%), from €30,144 to €111,919
of which Remuneration and social security: +€63,989
- Other debts +€50,000
up €50,000 (+118.2%), from €42,304 to €92,304
- Gross operating margin +€239,229
up €239,229, from -€179,274 to €59,955
- Financial income -€111,477
down €111,477 (-88.0%), from €126,703 to €15,226
of which Non-recurring financial income: -€105,482
- Staff costs -€39,812
down €39,812 (-10.7%), from €373,732 to €333,921
- Depreciation +€23,162
up €23,162 (+39.3%), from €58,979 to €82,142
- Other operating charges +€9,827
up €9,827 (+451.6%), from €2,176 to €12,003
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 | €629,923 | €372,985 | -€256,939 | -40.8% |
| Formation expenses | 20 | €4,428 | €3,481 | -€946 | -21.4% |
| Fixed assets | 21/28 | €281,590 | €203,263 | -€78,327 | -27.8% |
| Intangible fixed assets | 21 | €66,667 | €41,349 | -€25,319 | -38.0% |
| Tangible fixed assets | 22/27 | €193,889 | €140,880 | -€53,009 | -27.3% |
| Land and buildings | 22 | €155,430 | €126,326 | -€29,104 | -18.7% |
| Plant, machinery and equipment | 23 | €23,444 | €7,249 | -€16,196 | -69.1% |
| Furniture and vehicles | 24 | €15,015 | €7,306 | -€7,709 | -51.3% |
| Financial fixed assets | 28 | €21,034 | €21,034 | = | 0.0% |
| Current assets | 29/58 | €343,905 | €166,241 | -€177,665 | -51.7% |
| Stocks and contracts in progress | 3 | €67,010 | €64,000 | -€3,010 | -4.5% |
| Stocks | 30/36 | €67,010 | €64,000 | -€3,010 | -4.5% |
| Amounts receivable within one year | 40/41 | €62,110 | €66,696 | +€4,586 | +7.4% |
| Trade receivables | 40 | €46,147 | €65,477 | +€19,331 | +41.9% |
| Other amounts receivable | 41 | €15,963 | €1,219 | -€14,745 | -92.4% |
| Cash at bank and in hand | 54/58 | €191,626 | €15,260 | -€176,366 | -92.0% |
| Deferred charges and accrued income | 490/1 | €23,160 | €20,285 | -€2,876 | -12.4% |
| Total equity and liabilities | 10/49 | €629,923 | €372,985 | -€256,939 | -40.8% |
| Equity | 10/15 | -€92,728 | -€461,708 | -€368,980 | -397.9% |
| Contributions | 10/11 | €279,150 | €279,150 | = | 0.0% |
| Capital | 10 | €279,150 | €279,150 | = | 0.0% |
| Issued capital | 100 | €279,150 | €279,150 | = | 0.0% |
| Reserves | 13 | €12,915 | €12,915 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,915 | €12,915 | = | 0.0% |
| Legal reserve | 130 | €12,915 | €12,915 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€384,793 | -€753,773 | -€368,980 | -95.9% |
| Provisions and deferred taxes | 16 | €10,034 | €10,034 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,034 | €10,034 | = | 0.0% |
| Other liabilities and charges | 164/5 | €10,034 | €10,034 | = | 0.0% |
| Amounts payable | 17/49 | €712,618 | €824,659 | +€112,041 | +15.7% |
| Amounts payable after more than one year | 17 | €146,964 | €118,238 | -€28,726 | -19.5% |
| Financial debts | 170/4 | €146,964 | €118,238 | -€28,726 | -19.5% |
| Amounts payable within one year | 42/48 | €260,442 | €507,781 | +€247,339 | +95.0% |
| Current portion of amounts payable after more than one year | 42 | €44,593 | €28,913 | -€15,680 | -35.2% |
| Trade debts | 44 | €125,734 | €252,308 | +€126,574 | +100.7% |
| Suppliers | 440/4 | €125,734 | €252,308 | +€126,574 | +100.7% |
| Advances received on contracts in progress | 46 | €17,667 | €22,337 | +€4,670 | +26.4% |
| Taxes, remuneration and social security | 45 | €30,144 | €111,919 | +€81,775 | +271.3% |
| Taxes | 450/3 | €442 | €18,229 | +€17,787 | +4022.0% |
| Remuneration and social security | 454/9 | €29,701 | €93,690 | +€63,989 | +215.4% |
| Other amounts payable | 47/48 | €42,304 | €92,304 | +€50,000 | +118.2% |
| Accrued charges and deferred income | 492/3 | €305,212 | €198,640 | -€106,572 | -34.9% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €373,732 | €333,921 | -€39,812 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,979 | €82,142 | +€23,162 | +39.3% |
| Other operating charges | 640/8 | €2,176 | €12,003 | +€9,827 | +451.6% |
| Non-recurring operating charges | 66A | €25 | €2,178 | +€2,153 | +8612.0% |
| Gross operating margin | 9900 | -€179,274 | €59,955 | +€239,229 | |
| Operating profit (loss) | 9901 | -€614,187 | -€370,289 | +€243,898 | +39.7% |
| Financial income | 75/76B | €126,703 | €15,226 | -€111,477 | -88.0% |
| Recurring financial income | 75 | €21,221 | €15,226 | -€5,995 | -28.2% |
| Non-recurring financial income | 76B | €105,482 | €0 | -€105,482 | -100.0% |
| Financial charges | 65/66B | €12,774 | €11,302 | -€1,472 | -11.5% |
| Recurring financial charges | 65 | €12,774 | €11,302 | -€1,472 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | -€500,258 | -€366,364 | +€133,894 | +26.8% |
| Income taxes | 67/77 | €43 | €2,615 | +€2,572 | +5957.1% |
| Profit (loss) for the period | 9904 | -€500,301 | -€368,980 | +€131,321 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€500,301 | -€368,980 | +€131,321 | +26.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.