AU RAYON BIO: 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.
AU RAYON BIO
Largest movements
- Tangible fixed assets -€12,556
down €12,556 (-18.6%), from €67,444 to €54,888
of which Furniture and vehicles: -€11,441
- Deferred charges and accrued income -€7,202
down €7,202 (-79.4%), from €9,075 to €1,874
- Stocks and contracts +€5,369
up €5,369 (+8.1%), from €66,422 to €71,792
- Cash +€5,355
up €5,355 (+12.7%), from €42,072 to €47,427
mainly Net result for the year (+€51,028) and Depreciation (+€45,045)
- Debts after one year -€55,073
down €55,073 (-19.3%), from €285,023 to €229,950
of which Other amounts payable: -€52,620
- Profit (loss) carried forward +€51,028
up €51,028 (+32.5%), from -€156,958 to -€105,931
- Tax, wage and social debts -€3,418
down €3,418 (-13.8%), from €24,797 to €21,379
of which Taxes: -€2,098
- Gross operating margin +€25,236
up €25,236 (+7.7%), from €328,213 to €353,449
- Staff costs +€25,191
up €25,191 (+12.2%), from €205,978 to €231,169
- Depreciation +€4,589
up €4,589 (+11.3%), from €40,457 to €45,045
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 | €319,086 | €310,804 | -€8,282 | -2.6% |
| Fixed assets | 21/28 | €183,291 | €171,750 | -€11,541 | -6.3% |
| Intangible fixed assets | 21 | €115,847 | €116,862 | +€1,015 | +0.9% |
| Tangible fixed assets | 22/27 | €67,444 | €54,888 | -€12,556 | -18.6% |
| Plant, machinery and equipment | 23 | €38,020 | €39,567 | +€1,548 | +4.1% |
| Furniture and vehicles | 24 | €19,755 | €8,314 | -€11,441 | -57.9% |
| Other tangible fixed assets | 26 | €9,669 | €7,006 | -€2,662 | -27.5% |
| Current assets | 29/58 | €135,795 | €139,054 | +€3,259 | +2.4% |
| Stocks and contracts in progress | 3 | €66,422 | €71,792 | +€5,369 | +8.1% |
| Stocks | 30/36 | €66,422 | €71,792 | +€5,369 | +8.1% |
| Amounts receivable within one year | 40/41 | €18,226 | €17,961 | -€264 | -1.5% |
| Trade receivables | 40 | €16,564 | €17,526 | +€962 | +5.8% |
| Other amounts receivable | 41 | €1,661 | €435 | -€1,226 | -73.8% |
| Cash at bank and in hand | 54/58 | €42,072 | €47,427 | +€5,355 | +12.7% |
| Deferred charges and accrued income | 490/1 | €9,075 | €1,874 | -€7,202 | -79.4% |
| Total equity and liabilities | 10/49 | €319,086 | €310,804 | -€8,282 | -2.6% |
| Equity | 10/15 | -€94,090 | -€43,780 | +€50,311 | +53.5% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€156,958 | -€105,931 | +€51,028 | +32.5% |
| Investment grants | 15 | €2,868 | €2,151 | -€717 | -25.0% |
| Amounts payable | 17/49 | €413,176 | €354,583 | -€58,593 | -14.2% |
| Amounts payable after more than one year | 17 | €285,023 | €229,950 | -€55,073 | -19.3% |
| Financial debts | 170/4 | €2,453 | €0 | -€2,453 | -100% |
| Other amounts payable | 178/9 | €282,571 | €229,950 | -€52,620 | -18.6% |
| Amounts payable within one year | 42/48 | €128,153 | €124,498 | -€3,655 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €4,378 | €2,453 | -€1,925 | -44.0% |
| Trade debts | 44 | €98,978 | €100,667 | +€1,688 | +1.7% |
| Suppliers | 440/4 | €98,978 | €100,667 | +€1,688 | +1.7% |
| Taxes, remuneration and social security | 45 | €24,797 | €21,379 | -€3,418 | -13.8% |
| Taxes | 450/3 | €6,898 | €4,800 | -€2,098 | -30.4% |
| Remuneration and social security | 454/9 | €17,899 | €16,578 | -€1,320 | -7.4% |
| Accrued charges and deferred income | 492/3 | - | €135 | +€135 | |
| Non-recurring operating income | 76A | €316 | €0 | -€316 | -100% |
| Remuneration, social security and pensions | 62 | €205,978 | €231,169 | +€25,191 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,457 | €45,045 | +€4,589 | +11.3% |
| Other operating charges | 640/8 | €4,868 | €5,568 | +€699 | +14.4% |
| Non-recurring operating charges | 66A | - | €2,882 | +€2,882 | |
| Gross operating margin | 9900 | €328,213 | €353,449 | +€25,236 | +7.7% |
| Operating profit (loss) | 9901 | €76,909 | €68,784 | -€8,125 | -10.6% |
| Financial income | 75/76B | €1,462 | €827 | -€635 | -43.4% |
| Recurring financial income | 75 | €1,462 | €827 | -€635 | -43.4% |
| Financial charges | 65/66B | €21,535 | €18,443 | -€3,092 | -14.4% |
| Recurring financial charges | 65 | €21,535 | €18,443 | -€3,092 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €56,836 | €51,169 | -€5,667 | -10.0% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €56,697 | €51,028 | -€5,669 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €56,697 | €51,028 | -€5,669 | -10.0% |
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 27 October 2026 via checked.be.