BIO BRAINE: 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.
BIO BRAINE
Largest movements
- Cash -€64,997
down €64,997 (-69.0%), from €94,254 to €29,257
mainly Net result for the year (-€26,043) and Debts after one year (-€20,660)
- Receivables after one year +€14,688
up €14,688 (+19.1%), from €76,875 to €91,563
- Receivables within one year -€4,466
down €4,466 (-16.9%), from €26,482 to €22,016
of which Trade receivables: -€2,687
- Tangible fixed assets -€3,981
down €3,981 (-15.8%), from €25,235 to €21,254
of which Plant, machinery and equipment: -€4,840
- Profit (loss) carried forward -€26,043
down €26,043 (-42.8%), from €60,798 to €34,755
- Debts after one year -€20,660
down €20,660 (-37.1%), from €55,718 to €35,058
- Trade debts -€8,314
down €8,314 (-22.4%), from €37,094 to €28,780
- Current portion of long-term debt -€2,888
down €2,888 (-12.3%), from €23,548 to €20,660
- Advances received -€2,845
no longer reported in 2024 (was €2,845)
- Staff costs +€26,010
up €26,010 (+55.3%), from €47,047 to €73,056
- Taxes -€3,854
down €3,854 (-94.6%), from €4,075 to €221
- Financial charges -€3,651
down €3,651 (-43.9%), from €8,321 to €4,670
- Gross operating margin -€3,512
down €3,512 (-5.6%), from €62,522 to €59,010
- Financial income +€2,678
up €2,678 (+110%), from €2,427 to €5,105
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €252,918 | €191,203 | -€61,715 | -24.4% |
| Fixed assets | 21/28 | €32,661 | €26,970 | -€5,691 | -17.4% |
| Intangible fixed assets | 21 | €7,426 | €5,716 | -€1,710 | -23.0% |
| Tangible fixed assets | 22/27 | €25,235 | €21,254 | -€3,981 | -15.8% |
| Plant, machinery and equipment | 23 | €6,015 | €1,175 | -€4,840 | -80.5% |
| Furniture and vehicles | 24 | €6 | - | -€6 | |
| Other tangible fixed assets | 26 | €19,215 | €20,080 | +€865 | +4.5% |
| Current assets | 29/58 | €220,257 | €164,233 | -€56,024 | -25.4% |
| Amounts receivable after more than one year | 29 | €76,875 | €91,563 | +€14,688 | +19.1% |
| Other amounts receivable | 291 | €76,875 | €91,563 | +€14,688 | +19.1% |
| Stocks and contracts in progress | 3 | €21,947 | €20,866 | -€1,081 | -4.9% |
| Stocks | 30/36 | €21,947 | €20,866 | -€1,081 | -4.9% |
| Amounts receivable within one year | 40/41 | €26,482 | €22,016 | -€4,466 | -16.9% |
| Trade receivables | 40 | €18,134 | €15,448 | -€2,687 | -14.8% |
| Other amounts receivable | 41 | €8,348 | €6,568 | -€1,780 | -21.3% |
| Cash at bank and in hand | 54/58 | €94,254 | €29,257 | -€64,997 | -69.0% |
| Deferred charges and accrued income | 490/1 | €698 | €531 | -€167 | -23.9% |
| Total equity and liabilities | 10/49 | €252,918 | €191,203 | -€61,715 | -24.4% |
| Equity | 10/15 | €113,857 | €87,815 | -€26,043 | -22.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €46,859 | €46,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,798 | €34,755 | -€26,043 | -42.8% |
| Amounts payable | 17/49 | €139,061 | €103,388 | -€35,673 | -25.7% |
| Amounts payable after more than one year | 17 | €55,718 | €35,058 | -€20,660 | -37.1% |
| Financial debts | 170/4 | €55,718 | €35,058 | -€20,660 | -37.1% |
| Amounts payable within one year | 42/48 | €83,141 | €68,331 | -€14,810 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €23,548 | €20,660 | -€2,888 | -12.3% |
| Trade debts | 44 | €37,094 | €28,780 | -€8,314 | -22.4% |
| Suppliers | 440/4 | €37,094 | €28,780 | -€8,314 | -22.4% |
| Advances received on contracts in progress | 46 | €2,845 | - | -€2,845 | |
| Taxes, remuneration and social security | 45 | €15,134 | €17,188 | +€2,055 | +13.6% |
| Taxes | 450/3 | €5,178 | €8,732 | +€3,554 | +68.6% |
| Remuneration and social security | 454/9 | €9,955 | €8,457 | -€1,499 | -15.1% |
| Other amounts payable | 47/48 | €4,520 | €1,702 | -€2,818 | -62.3% |
| Accrued charges and deferred income | 492/3 | €202 | - | -€202 | |
| Remuneration, social security and pensions | 62 | €47,047 | €73,056 | +€26,010 | +55.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,890 | €8,927 | +€1,037 | +13.1% |
| Other operating charges | 640/8 | €1,817 | €3,284 | +€1,467 | +80.7% |
| Gross operating margin | 9900 | €62,522 | €59,010 | -€3,512 | -5.6% |
| Operating profit (loss) | 9901 | €5,768 | -€26,257 | -€32,025 | |
| Financial income | 75/76B | €2,427 | €5,105 | +€2,678 | +110% |
| Recurring financial income | 75 | €2,427 | €5,105 | +€2,678 | +110% |
| Financial charges | 65/66B | €8,321 | €4,670 | -€3,651 | -43.9% |
| Recurring financial charges | 65 | €8,321 | €4,670 | -€3,651 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | -€127 | -€25,822 | -€25,696 | -20,305% |
| Income taxes | 67/77 | €4,075 | €221 | -€3,854 | -94.6% |
| Profit (loss) for the period | 9904 | -€4,201 | -€26,043 | -€21,842 | -520% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,201 | -€26,043 | -€21,842 | -520% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.