BIO Consult: what changed
Two fiscal 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 Consult
Largest movements
- Cash +€6,052
up €6,052 (+488.3%), from €1,239 to €7,292
mainly Net result for the year (+€6,957) and Tax, wage and social debts (+€4,750)
- Receivables within one year +€3,143
up €3,143 (+27.2%), from €11,541 to €14,684
- Profit (loss) carried forward +€6,957
up €6,957, from -€4,978 to €1,978
- Tax, wage and social debts +€4,750
up €4,750 (+348.3%), from €1,364 to €6,113
- Other debts -€2,117
down €2,117 (-38.1%), from €5,550 to €3,434
- Current portion of long-term debt -€1,540
down €1,540 (-100.0%), from €1,540 to €0
- Trade debts +€1,149
up €1,149 (+44.4%), from €2,588 to €3,738
- Gross operating margin +€1,437
up €1,437 (+12.9%), from €11,099 to €12,536
- Taxes +€1,402
up €1,402 (+252.9%), from €554 to €1,956
- Other operating charges +€1,233
up €1,233 (+64.5%), from €1,911 to €3,144
- Financial charges -€389
down €389 (-44.8%), from €868 to €479
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.
Cash bridge derived
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 | €28,508 | €37,703 | +€9,195 | +32.3% |
| Fixed assets | 21/28 | €15,728 | €15,728 | = | 0.0% |
| Tangible fixed assets | 22/27 | €15,728 | €15,728 | = | 0.0% |
| Land and buildings | 22 | €15,728 | €15,728 | = | 0.0% |
| Current assets | 29/58 | €12,780 | €21,975 | +€9,195 | +71.9% |
| Amounts receivable within one year | 40/41 | €11,541 | €14,684 | +€3,143 | +27.2% |
| Trade receivables | 40 | €11,541 | €14,684 | +€3,143 | +27.2% |
| Cash at bank and in hand | 54/58 | €1,239 | €7,292 | +€6,052 | +488.3% |
| Total equity and liabilities | 10/49 | €28,508 | €37,703 | +€9,195 | +32.3% |
| Equity | 10/15 | €17,462 | €24,418 | +€6,957 | +39.8% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €3,690 | €3,690 | = | 0.0% |
| Distributable reserves | 133 | €3,690 | €3,690 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,978 | €1,978 | +€6,957 | |
| Amounts payable | 17/49 | €11,047 | €13,285 | +€2,238 | +20.3% |
| Amounts payable within one year | 42/48 | €11,043 | €13,285 | +€2,242 | +20.3% |
| Current portion of amounts payable after more than one year | 42 | €1,540 | €0 | -€1,540 | -100.0% |
| Trade debts | 44 | €2,588 | €3,738 | +€1,149 | +44.4% |
| Suppliers | 440/4 | €2,588 | €3,738 | +€1,149 | +44.4% |
| Taxes, remuneration and social security | 45 | €1,364 | €6,113 | +€4,750 | +348.3% |
| Taxes | 450/3 | €1,364 | €6,113 | +€4,750 | +348.3% |
| Other amounts payable | 47/48 | €5,550 | €3,434 | -€2,117 | -38.1% |
| Accrued charges and deferred income | 492/3 | €4 | €0 | -€4 | -100.0% |
| Other operating charges | 640/8 | €1,911 | €3,144 | +€1,233 | +64.5% |
| Gross operating margin | 9900 | €11,099 | €12,536 | +€1,437 | +12.9% |
| Operating profit (loss) | 9901 | €9,188 | €9,392 | +€204 | +2.2% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100.0% |
| Financial charges | 65/66B | €868 | €479 | -€389 | -44.8% |
| Recurring financial charges | 65 | €868 | €479 | -€389 | -44.8% |
| Profit (loss) for the period before taxes | 9903 | €8,323 | €8,913 | +€591 | +7.1% |
| Income taxes | 67/77 | €554 | €1,956 | +€1,402 | +252.9% |
| Profit (loss) for the period | 9904 | €7,768 | €6,957 | -€811 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,768 | €6,957 | -€811 | -10.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.