AUDIT BIO CONSULT: 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.
AUDIT BIO CONSULT
Largest movements
- Cash +€105,164
up €105,164 (+52.6%), from €200,024 to €305,188
mainly Depreciation (+€88,010) and Receivables within one year (+€41,149)
- Tangible fixed assets -€44,927
down €44,927 (-6.8%), from €659,246 to €614,319
- Intangible fixed assets -€42,355
down €42,355 (-58.1%), from €72,860 to €30,505
- Receivables within one year -€41,149
down €41,149 (-52.4%), from €78,535 to €37,385
of which Other amounts receivable: -€29,582
- Debts after one year -€42,176
down €42,176 (-20.0%), from €211,110 to €168,934
- Provisions +€21,073
up €21,073 (+63.4%), from €33,225 to €54,298
- Provisions +€33,756
up €33,756, from -€12,683 to €21,073
- Financial charges -€8,478
down €8,478 (-17.4%), from €48,725 to €40,247
- Depreciation +€5,533
up €5,533 (+6.7%), from €82,477 to €88,010
- Financial income -€2,836
down €2,836 (-64.4%), from €4,402 to €1,566
- Taxes -€2,620
down €2,620 (-47.5%), from €5,520 to €2,900
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 | €1,034,445 | €1,011,612 | -€22,833 | -2.2% |
| Fixed assets | 21/28 | €732,106 | €644,824 | -€87,282 | -11.9% |
| Intangible fixed assets | 21 | €72,860 | €30,505 | -€42,355 | -58.1% |
| Tangible fixed assets | 22/27 | €659,246 | €614,319 | -€44,927 | -6.8% |
| Land and buildings | 22 | €588,260 | €570,117 | -€18,143 | -3.1% |
| Plant, machinery and equipment | 23 | €1,041 | €248 | -€792 | -76.1% |
| Furniture and vehicles | 24 | €31,896 | €12,703 | -€19,193 | -60.2% |
| Other tangible fixed assets | 26 | €38,050 | €31,250 | -€6,800 | -17.9% |
| Current assets | 29/58 | €302,339 | €366,788 | +€64,449 | +21.3% |
| Amounts receivable within one year | 40/41 | €78,535 | €37,385 | -€41,149 | -52.4% |
| Trade receivables | 40 | €40,340 | €28,772 | -€11,568 | -28.7% |
| Other amounts receivable | 41 | €38,195 | €8,613 | -€29,582 | -77.4% |
| Cash at bank and in hand | 54/58 | €200,024 | €305,188 | +€105,164 | +52.6% |
| Deferred charges and accrued income | 490/1 | €23,781 | €24,216 | +€435 | +1.8% |
| Total equity and liabilities | 10/49 | €1,034,445 | €1,011,612 | -€22,833 | -2.2% |
| Equity | 10/15 | €723,116 | €714,250 | -€8,866 | -1.2% |
| Contributions | 10/11 | €50,200 | €50,200 | = | 0.0% |
| Reserves | 13 | €636,109 | €636,109 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,640 | €5,640 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,640 | €5,640 | = | 0.0% |
| Tax-exempt reserves | 132 | €96,548 | €96,548 | = | 0.0% |
| Distributable reserves | 133 | €533,920 | €533,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,807 | €27,941 | -€8,866 | -24.1% |
| Provisions and deferred taxes | 16 | €33,225 | €54,298 | +€21,073 | +63.4% |
| Deferred taxes | 168 | €33,225 | €54,298 | +€21,073 | +63.4% |
| Amounts payable | 17/49 | €278,103 | €243,064 | -€35,040 | -12.6% |
| Amounts payable after more than one year | 17 | €211,110 | €168,934 | -€42,176 | -20.0% |
| Financial debts | 170/4 | €211,110 | €168,934 | -€42,176 | -20.0% |
| Amounts payable within one year | 42/48 | €65,275 | €73,260 | +€7,985 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €41,825 | €42,211 | +€386 | +0.9% |
| Trade debts | 44 | €1,011 | €48 | -€963 | -95.2% |
| Suppliers | 440/4 | €1,011 | €48 | -€963 | -95.2% |
| Taxes, remuneration and social security | 45 | €4,149 | €12,424 | +€8,275 | +199% |
| Taxes | 450/3 | €4,149 | €12,424 | +€8,275 | +199% |
| Other amounts payable | 47/48 | €18,290 | €18,577 | +€287 | +1.6% |
| Accrued charges and deferred income | 492/3 | €1,718 | €869 | -€849 | -49.4% |
| Remuneration, social security and pensions | 62 | €2,096 | €2,689 | +€593 | +28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,477 | €88,010 | +€5,533 | +6.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€12,683 | €21,073 | +€33,756 | |
| Other operating charges | 640/8 | €1,506 | €3,297 | +€1,791 | +119% |
| Gross operating margin | 9900 | €148,306 | €147,784 | -€522 | -0.4% |
| Operating profit (loss) | 9901 | €74,909 | €32,715 | -€42,194 | -56.3% |
| Financial income | 75/76B | €4,402 | €1,566 | -€2,836 | -64.4% |
| Recurring financial income | 75 | €4,402 | €1,566 | -€2,836 | -64.4% |
| Financial charges | 65/66B | €48,725 | €40,247 | -€8,478 | -17.4% |
| Recurring financial charges | 65 | €48,725 | €40,247 | -€8,478 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €30,587 | -€5,966 | -€36,552 | |
| Income taxes | 67/77 | €5,520 | €2,900 | -€2,620 | -47.5% |
| Profit (loss) for the period | 9904 | €25,066 | -€8,866 | -€33,932 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,066 | -€8,866 | -€33,932 |
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 28 October 2026 via checked.be.