ENVIRIUM LIFE SCIENCES: 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.
ENVIRIUM LIFE SCIENCES
Largest movements
- Receivables within one year +€1.2m
up €1.2m (+50.4%), from €2.4m to €3.6m
of which Trade receivables: +€1.3m
- Cash +€1.0m
up €1.0m (+922.0%), from €110,200 to €1.1m
mainly Debts after one year (+€1.8m) and Trade debts (+€902,246)
- Intangible fixed assets +€167,664
up €167,664 (+1144.6%), from €14,648 to €182,312
- Financial fixed assets +€137,433
up €137,433 (+3.9%), from €3.6m to €3.7m
- Deferred charges and accrued income -€117,535
down €117,535 (-97.1%), from €120,992 to €3,457
- Debts after one year +€1.8m
up €1.8m (+57.4%), from €3.1m to €4.9m
of which Financial debts: +€1.8m
- Trade debts +€902,246
up €902,246 (+73.6%), from €1.2m to €2.1m
- Accrued charges and deferred income -€148,403
down €148,403 (-97.5%), from €152,153 to €3,750
- Other debts -€128,206
down €128,206 (-15.7%), from €816,968 to €688,762
- Gross operating margin +€109,587
up €109,587 (+80.8%), from €135,682 to €245,269
- Financial charges +€85,748
up €85,748 (+73.5%), from €116,672 to €202,420
- Staff costs +€61,155
up €61,155 (+593.9%), from €10,297 to €71,452
- Financial income +€14,883
up €14,883 (+30.6%), from €48,684 to €63,568
- Taxes -€5,006
down €5,006 (-35.0%), from €14,301 to €9,295
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 | €6,233,017 | €8,708,229 | +€2.5m | +39.7% |
| Fixed assets | 21/28 | €3,566,695 | €3,874,173 | +€307,478 | +8.6% |
| Intangible fixed assets | 21 | €14,648 | €182,312 | +€167,664 | +1144.6% |
| Tangible fixed assets | 22/27 | €1,013 | €3,394 | +€2,380 | +235.0% |
| Furniture and vehicles | 24 | €1,013 | €3,394 | +€2,380 | +235.0% |
| Financial fixed assets | 28 | €3,551,034 | €3,688,468 | +€137,433 | +3.9% |
| Current assets | 29/58 | €2,666,322 | €4,834,056 | +€2.2m | +81.3% |
| Amounts receivable after more than one year | 29 | €28,346 | €18,260 | -€10,086 | -35.6% |
| Other amounts receivable | 291 | €28,346 | €18,260 | -€10,086 | -35.6% |
| Stocks and contracts in progress | 3 | €18,167 | €93,462 | +€75,295 | +414.5% |
| Stocks | 30/36 | €18,167 | €93,462 | +€75,295 | +414.5% |
| Amounts receivable within one year | 40/41 | €2,388,618 | €3,592,588 | +€1.2m | +50.4% |
| Trade receivables | 40 | €1,480,609 | €2,790,492 | +€1.3m | +88.5% |
| Other amounts receivable | 41 | €908,009 | €802,096 | -€105,914 | -11.7% |
| Cash at bank and in hand | 54/58 | €110,200 | €1,126,289 | +€1.0m | +922.0% |
| Deferred charges and accrued income | 490/1 | €120,992 | €3,457 | -€117,535 | -97.1% |
| Total equity and liabilities | 10/49 | €6,233,017 | €8,708,229 | +€2.5m | +39.7% |
| Equity | 10/15 | €862,806 | €849,803 | -€13,004 | -1.5% |
| Contributions | 10/11 | €160,000 | €160,000 | = | 0.0% |
| Reserves | 13 | €543,083 | €560,720 | +€17,637 | +3.2% |
| Distributable reserves | 133 | €543,083 | €560,720 | +€17,637 | +3.2% |
| Investment grants | 15 | €159,723 | €129,083 | -€30,640 | -19.2% |
| Amounts payable | 17/49 | €5,370,211 | €7,858,427 | +€2.5m | +46.3% |
| Amounts payable after more than one year | 17 | €3,139,500 | €4,940,142 | +€1.8m | +57.4% |
| Financial debts | 170/4 | €2,840,000 | €4,640,142 | +€1.8m | +63.4% |
| Other amounts payable | 178/9 | €299,500 | €300,000 | +€500 | +0.2% |
| Amounts payable within one year | 42/48 | €2,078,559 | €2,914,534 | +€835,976 | +40.2% |
| Current portion of amounts payable after more than one year | 42 | - | €79,434 | +€79,434 | |
| Trade debts | 44 | €1,226,134 | €2,128,381 | +€902,246 | +73.6% |
| Suppliers | 440/4 | €1,226,134 | €2,128,381 | +€902,246 | +73.6% |
| Taxes, remuneration and social security | 45 | €35,456 | €17,957 | -€17,499 | -49.4% |
| Taxes | 450/3 | €35,398 | €16,731 | -€18,668 | -52.7% |
| Remuneration and social security | 454/9 | €58 | €1,227 | +€1,169 | +2023.6% |
| Other amounts payable | 47/48 | €816,968 | €688,762 | -€128,206 | -15.7% |
| Accrued charges and deferred income | 492/3 | €152,153 | €3,750 | -€148,403 | -97.5% |
| Remuneration, social security and pensions | 62 | €10,297 | €71,452 | +€61,155 | +593.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,551 | €6,381 | +€830 | +14.9% |
| Other operating charges | 640/8 | €412 | €1,651 | +€1,239 | +300.7% |
| Gross operating margin | 9900 | €135,682 | €245,269 | +€109,587 | +80.8% |
| Operating profit (loss) | 9901 | €119,421 | €165,784 | +€46,363 | +38.8% |
| Financial income | 75/76B | €48,684 | €63,568 | +€14,883 | +30.6% |
| Recurring financial income | 75 | €48,684 | €63,568 | +€14,883 | +30.6% |
| Financial charges | 65/66B | €116,672 | €202,420 | +€85,748 | +73.5% |
| Recurring financial charges | 65 | €116,672 | €202,420 | +€85,748 | +73.5% |
| Profit (loss) for the period before taxes | 9903 | €51,434 | €26,932 | -€24,502 | -47.6% |
| Income taxes | 67/77 | €14,301 | €9,295 | -€5,006 | -35.0% |
| Profit (loss) for the period | 9904 | €37,132 | €17,637 | -€19,496 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,132 | €17,637 | -€19,496 | -52.5% |
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 8 October 2026 via checked.be.