Bi-molar: 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.
Bi-molar
Largest movements
- Current investments -€520,000
no longer reported in 2025 (was €520,000)
- Cash +€277,324
up €277,324 (+210%), from €131,787 to €409,110
mainly Current investments (+€520,000) and Net result for the year (+€445,492)
- Tangible fixed assets -€46,977
down €46,977 (-5.4%), from €869,501 to €822,525
of which Other tangible fixed assets: -€47,425
- Receivables within one year +€25,731
new in 2025: €25,731
- Other debts -€211,158
down €211,158 (-30.0%), from €703,649 to €492,491
- Debts after one year -€56,598
down €56,598 (-9.2%), from €613,110 to €556,512
- Gross operating margin +€70,651
up €70,651 (+9.7%), from €726,059 to €796,710
- Staff costs +€36,062
up €36,062 (+41.7%), from €86,490 to €122,552
- Taxes +€9,751
up €9,751 (+7.1%), from €137,920 to €147,671
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 | €1,556,701 | €1,293,034 | -€263,666 | -16.9% |
| Fixed assets | 21/28 | €869,501 | €822,525 | -€46,977 | -5.4% |
| Tangible fixed assets | 22/27 | €869,501 | €822,525 | -€46,977 | -5.4% |
| Land and buildings | 22 | €347,440 | €333,105 | -€14,335 | -4.1% |
| Plant, machinery and equipment | 23 | €17,767 | €29,478 | +€11,710 | +65.9% |
| Furniture and vehicles | 24 | €5,381 | €8,454 | +€3,073 | +57.1% |
| Other tangible fixed assets | 26 | €498,913 | €451,488 | -€47,425 | -9.5% |
| Current assets | 29/58 | €687,200 | €470,510 | -€216,690 | -31.5% |
| Stocks and contracts in progress | 3 | €10,865 | €9,928 | -€937 | -8.6% |
| Stocks | 30/36 | €10,865 | €9,928 | -€937 | -8.6% |
| Amounts receivable within one year | 40/41 | - | €25,731 | +€25,731 | |
| Other amounts receivable | 41 | - | €25,731 | +€25,731 | |
| Current investments | 50/53 | €520,000 | - | -€520,000 | |
| Cash at bank and in hand | 54/58 | €131,787 | €409,110 | +€277,324 | +210% |
| Deferred charges and accrued income | 490/1 | €24,548 | €25,740 | +€1,193 | +4.9% |
| Total equity and liabilities | 10/49 | €1,556,701 | €1,293,034 | -€263,666 | -16.9% |
| Equity | 10/15 | €76,119 | €81,611 | +€5,492 | +7.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €52,795 | €52,795 | = | 0.0% |
| Distributable reserves | 133 | €52,795 | €52,795 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,774 | €10,266 | +€5,492 | +115% |
| Amounts payable | 17/49 | €1,480,582 | €1,211,424 | -€269,158 | -18.2% |
| Amounts payable after more than one year | 17 | €613,110 | €556,512 | -€56,598 | -9.2% |
| Financial debts | 170/4 | €613,110 | €556,512 | -€56,598 | -9.2% |
| Amounts payable within one year | 42/48 | €812,479 | €585,615 | -€226,863 | -27.9% |
| Current portion of amounts payable after more than one year | 42 | €56,225 | €56,598 | +€372 | +0.7% |
| Trade debts | 44 | €27,444 | €16,385 | -€11,058 | -40.3% |
| Suppliers | 440/4 | €27,444 | €16,385 | -€11,058 | -40.3% |
| Taxes, remuneration and social security | 45 | €25,160 | €20,141 | -€5,019 | -19.9% |
| Taxes | 450/3 | €4,233 | €943 | -€3,290 | -77.7% |
| Remuneration and social security | 454/9 | €20,927 | €19,198 | -€1,729 | -8.3% |
| Other amounts payable | 47/48 | €703,649 | €492,491 | -€211,158 | -30.0% |
| Accrued charges and deferred income | 492/3 | €54,994 | €69,297 | +€14,303 | +26.0% |
| Non-recurring operating income | 76A | €1,972 | - | -€1,972 | |
| Remuneration, social security and pensions | 62 | €86,490 | €122,552 | +€36,062 | +41.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,902 | €73,744 | +€3,842 | +5.5% |
| Other operating charges | 640/8 | €2,479 | €3,642 | +€1,163 | +46.9% |
| Gross operating margin | 9900 | €726,059 | €796,710 | +€70,651 | +9.7% |
| Operating profit (loss) | 9901 | €567,188 | €596,772 | +€29,584 | +5.2% |
| Financial income | 75/76B | €5,015 | €11,457 | +€6,442 | +128% |
| Recurring financial income | 75 | €5,015 | €11,457 | +€6,442 | +128% |
| Financial charges | 65/66B | €16,389 | €15,067 | -€1,322 | -8.1% |
| Recurring financial charges | 65 | €16,389 | €15,067 | -€1,322 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €555,814 | €593,163 | +€37,349 | +6.7% |
| Income taxes | 67/77 | €137,920 | €147,671 | +€9,751 | +7.1% |
| Profit (loss) for the period | 9904 | €417,894 | €445,492 | +€27,597 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €417,894 | €445,492 | +€27,597 | +6.6% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.