INNOVATIVE MICROBIAL BIOPROCESS: 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.
INNOVATIVE MICROBIAL BIOPROCESS
Largest movements
- Stocks and contracts -€8,284
down €8,284 (-14.1%), from €58,906 to €50,622
- Cash -€5,883
down €5,883 (-7.3%), from €80,336 to €74,453
mainly Other debts (-€17,720) and Tax, wage and social debts (-€2,323)
- Receivables within one year +€1,948
up €1,948 (+54.7%), from €3,563 to €5,511
of which Other amounts receivable: +€1,485
- Other debts -€17,720
no longer reported in 2025 (was €17,720)
- Profit (loss) carried forward +€8,023
up €8,023 (+14.6%), from €54,897 to €62,920
- Tax, wage and social debts -€2,323
no longer reported in 2025 (was €2,323)
- Gross operating margin +€2,317
up €2,317 (+23.5%), from €9,848 to €12,165
- Other operating charges +€702
up €702 (+181%), from €387 to €1,090
- Taxes +€531
up €531 (+23.3%), from €2,282 to €2,813
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 | €143,262 | €131,307 | -€11,954 | -8.3% |
| Current assets | 29/58 | €143,262 | €131,307 | -€11,954 | -8.3% |
| Stocks and contracts in progress | 3 | €58,906 | €50,622 | -€8,284 | -14.1% |
| Stocks | 30/36 | €58,906 | €50,622 | -€8,284 | -14.1% |
| Amounts receivable within one year | 40/41 | €3,563 | €5,511 | +€1,948 | +54.7% |
| Trade receivables | 40 | €2,868 | €3,331 | +€463 | +16.1% |
| Other amounts receivable | 41 | €695 | €2,180 | +€1,485 | +214% |
| Cash at bank and in hand | 54/58 | €80,336 | €74,453 | -€5,883 | -7.3% |
| Deferred charges and accrued income | 490/1 | €456 | €721 | +€265 | +58.0% |
| Total equity and liabilities | 10/49 | €143,262 | €131,307 | -€11,954 | -8.3% |
| Equity | 10/15 | €123,119 | €131,142 | +€8,023 | +6.5% |
| Contributions | 10/11 | €62,020 | €62,020 | = | 0.0% |
| Capital | 10 | €62,020 | €62,020 | = | 0.0% |
| Issued capital | 100 | €62,020 | €62,020 | = | 0.0% |
| Reserves | 13 | €6,202 | €6,202 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,202 | €6,202 | = | 0.0% |
| Legal reserve | 130 | €6,202 | €6,202 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,897 | €62,920 | +€8,023 | +14.6% |
| Amounts payable | 17/49 | €20,143 | €166 | -€19,977 | -99.2% |
| Amounts payable within one year | 42/48 | €20,094 | €117 | -€19,977 | -99.4% |
| Trade debts | 44 | €50 | €117 | +€66 | +132% |
| Suppliers | 440/4 | €50 | €117 | +€66 | +132% |
| Taxes, remuneration and social security | 45 | €2,323 | - | -€2,323 | |
| Taxes | 450/3 | €2,323 | - | -€2,323 | |
| Other amounts payable | 47/48 | €17,720 | - | -€17,720 | |
| Accrued charges and deferred income | 492/3 | €49 | €49 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €1,090 | +€702 | +181% |
| Gross operating margin | 9900 | €9,848 | €12,165 | +€2,317 | +23.5% |
| Operating profit (loss) | 9901 | €9,461 | €11,075 | +€1,615 | +17.1% |
| Financial income | 75/76B | €74 | €165 | +€91 | +124% |
| Recurring financial income | 75 | €74 | €165 | +€91 | +124% |
| Financial charges | 65/66B | €450 | €404 | -€45 | -10.1% |
| Recurring financial charges | 65 | €450 | €404 | -€45 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €9,084 | €10,836 | +€1,751 | +19.3% |
| Income taxes | 67/77 | €2,282 | €2,813 | +€531 | +23.3% |
| Profit (loss) for the period | 9904 | €6,802 | €8,023 | +€1,220 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,802 | €8,023 | +€1,220 | +17.9% |
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.