Robust Bioprocess Design: 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.
Robust Bioprocess Design
Largest movements
- Cash -€24,994
down €24,994 (-47.3%), from €52,806 to €27,812
mainly Contributions, distributions and other (-€52,816) and Receivables within one year (-€8,341)
- Receivables within one year +€8,341
up €8,341 (+29.0%), from €28,720 to €37,061
of which Trade receivables: +€7,354
- Reserves -€14,055
down €14,055 (-100%), from €14,055 to €0
- Tax, wage and social debts -€5,245
down €5,245 (-40.3%), from €13,001 to €7,756
- Other debts +€2,816
up €2,816 (+5.6%), from €50,171 to €52,987
- Gross operating margin -€34,235
down €34,235 (-39.1%), from €87,505 to €53,270
- Taxes -€10,973
down €10,973 (-49.9%), from €21,986 to €11,013
- Financial income -€2,554
down €2,554 (-100.0%), from €2,554 to €0
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 | €82,695 | €66,083 | -€16,612 | -20.1% |
| Fixed assets | 21/28 | €363 | €0 | -€363 | -100% |
| Tangible fixed assets | 22/27 | €363 | €0 | -€363 | -100% |
| Plant, machinery and equipment | 23 | €363 | €0 | -€363 | -100% |
| Current assets | 29/58 | €82,332 | €66,083 | -€16,248 | -19.7% |
| Amounts receivable within one year | 40/41 | €28,720 | €37,061 | +€8,341 | +29.0% |
| Trade receivables | 40 | €28,720 | €36,074 | +€7,354 | +25.6% |
| Other amounts receivable | 41 | €0 | €987 | +€987 | |
| Cash at bank and in hand | 54/58 | €52,806 | €27,812 | -€24,994 | -47.3% |
| Deferred charges and accrued income | 490/1 | €806 | €1,210 | +€405 | +50.3% |
| Total equity and liabilities | 10/49 | €82,695 | €66,083 | -€16,612 | -20.1% |
| Equity | 10/15 | €19,055 | €5,000 | -€14,055 | -73.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €14,055 | €0 | -€14,055 | -100% |
| Distributable reserves | 133 | €14,055 | €0 | -€14,055 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €63,640 | €61,083 | -€2,557 | -4.0% |
| Amounts payable within one year | 42/48 | €63,640 | €61,083 | -€2,557 | -4.0% |
| Trade debts | 44 | €468 | €340 | -€128 | -27.3% |
| Suppliers | 440/4 | €468 | €340 | -€128 | -27.3% |
| Taxes, remuneration and social security | 45 | €13,001 | €7,756 | -€5,245 | -40.3% |
| Taxes | 450/3 | €13,001 | €7,756 | -€5,245 | -40.3% |
| Other amounts payable | 47/48 | €50,171 | €52,987 | +€2,816 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €413 | €363 | -€50 | -12.0% |
| Other operating charges | 640/8 | €691 | €630 | -€62 | -8.9% |
| Gross operating margin | 9900 | €87,505 | €53,270 | -€34,235 | -39.1% |
| Operating profit (loss) | 9901 | €86,401 | €52,277 | -€34,124 | -39.5% |
| Financial income | 75/76B | €2,554 | €0 | -€2,554 | -100.0% |
| Recurring financial income | 75 | €2,554 | €0 | -€2,554 | -100.0% |
| Financial charges | 65/66B | €2,914 | €2,503 | -€411 | -14.1% |
| Recurring financial charges | 65 | €2,914 | €2,503 | -€411 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €86,042 | €49,774 | -€36,268 | -42.2% |
| Income taxes | 67/77 | €21,986 | €11,013 | -€10,973 | -49.9% |
| Profit (loss) for the period | 9904 | €64,055 | €38,761 | -€25,294 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €64,055 | €38,761 | -€25,294 | -39.5% |
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 16 October 2026 via checked.be.