SALES4BIO: 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.
SALES4BIO
Largest movements
- Receivables within one year -€9,388
down €9,388 (-20.7%), from €45,329 to €35,941
of which Other amounts receivable: -€6,439
- Cash -€7,781
down €7,781 (-89.4%), from €8,702 to €921
mainly Trade debts (-€11,388) and Net result for the year (-€5,787)
- Tangible fixed assets -€6,333
down €6,333 (-70.2%), from €9,021 to €2,689
of which Leasing and similar rights: -€4,371
- Trade debts -€11,388
down €11,388 (-39.2%), from €29,050 to €17,662
- Profit (loss) carried forward -€5,787
down €5,787 (-4.4%), from -€131,990 to -€137,777
- Tax, wage and social debts -€4,025
down €4,025 (-74.5%), from €5,402 to €1,376
of which Taxes: -€3,539
- Current portion of long-term debt -€3,823
down €3,823 (-91.4%), from €4,182 to €359
- Other debts +€1,510
up €1,510 (+16.8%), from €9,006 to €10,516
- Staff costs -€25,205
down €25,205 (-100%), from €25,205 to €0
- Gross operating margin -€14,563
down €14,563 (-63.7%), from €22,863 to €8,300
- Financial income -€894
down €894 (-94.9%), from €942 to €48
- Taxes -€345
down €345 (-100%), from €345 to €0
- Other operating charges +€268
up €268 (+54.0%), from €495 to €763
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 | €63,473 | €39,601 | -€23,873 | -37.6% |
| Fixed assets | 21/28 | €9,021 | €2,689 | -€6,333 | -70.2% |
| Tangible fixed assets | 22/27 | €9,021 | €2,689 | -€6,333 | -70.2% |
| Plant, machinery and equipment | 23 | €1,732 | €1,123 | -€609 | -35.2% |
| Furniture and vehicles | 24 | €2,307 | €955 | -€1,352 | -58.6% |
| Leasing and similar rights | 25 | €4,982 | €611 | -€4,371 | -87.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €54,452 | €36,912 | -€17,540 | -32.2% |
| Amounts receivable within one year | 40/41 | €45,329 | €35,941 | -€9,388 | -20.7% |
| Trade receivables | 40 | €11,240 | €8,292 | -€2,949 | -26.2% |
| Other amounts receivable | 41 | €34,089 | €27,650 | -€6,439 | -18.9% |
| Current investments | 50/53 | €50 | €50 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,702 | €921 | -€7,781 | -89.4% |
| Deferred charges and accrued income | 490/1 | €371 | €0 | -€371 | -100% |
| Total equity and liabilities | 10/49 | €63,473 | €39,601 | -€23,873 | -37.6% |
| Equity | 10/15 | -€109,525 | -€115,313 | -€5,787 | -5.3% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €17,965 | €17,965 | = | 0.0% |
| Distributable reserves | 133 | €17,965 | €17,965 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€131,990 | -€137,777 | -€5,787 | -4.4% |
| Amounts payable | 17/49 | €172,999 | €154,913 | -€18,085 | -10.5% |
| Amounts payable after more than one year | 17 | €359 | €0 | -€359 | -100% |
| Financial debts | 170/4 | €359 | €0 | -€359 | -100% |
| Amounts payable within one year | 42/48 | €172,640 | €154,913 | -€17,726 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €4,182 | €359 | -€3,823 | -91.4% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €29,050 | €17,662 | -€11,388 | -39.2% |
| Suppliers | 440/4 | €29,050 | €17,662 | -€11,388 | -39.2% |
| Taxes, remuneration and social security | 45 | €5,402 | €1,376 | -€4,025 | -74.5% |
| Taxes | 450/3 | €4,730 | €1,191 | -€3,539 | -74.8% |
| Remuneration and social security | 454/9 | €672 | €185 | -€486 | -72.4% |
| Other amounts payable | 47/48 | €9,006 | €10,516 | +€1,510 | +16.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €8,593 | €0 | -€8,593 | -100% |
| Remuneration, social security and pensions | 62 | €25,205 | €0 | -€25,205 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,353 | €6,333 | -€21 | -0.3% |
| Other operating charges | 640/8 | €495 | €763 | +€268 | +54.0% |
| Non-recurring operating charges | 66A | €565 | €0 | -€565 | -100% |
| Gross operating margin | 9900 | €22,863 | €8,300 | -€14,563 | -63.7% |
| Operating profit (loss) | 9901 | -€9,755 | €1,205 | +€10,960 | |
| Financial income | 75/76B | €942 | €48 | -€894 | -94.9% |
| Recurring financial income | 75 | €942 | €48 | -€894 | -94.9% |
| Financial charges | 65/66B | €7,273 | €7,040 | -€233 | -3.2% |
| Recurring financial charges | 65 | €7,273 | €7,040 | -€233 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,086 | -€5,787 | +€10,299 | +64.0% |
| Income taxes | 67/77 | €345 | €0 | -€345 | -100% |
| Profit (loss) for the period | 9904 | -€16,431 | -€5,787 | +€10,644 | +64.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,431 | -€5,787 | +€10,644 | +64.8% |
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 13 October 2026 via checked.be.