BIO CONSULTING: 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.
What changed
BIO CONSULTING
NACE 73.300, Public relations and communication consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€7,073
2024 · €41,538-€34,465
Equity
€102,421
2024 · €95,348+€7,073
Cash
€104,928
2024 · €92,291+€12,638
Balance sheet total
€1.2m
2024 · €1.3m-€55,827
Largest movements
Assets
- Tangible fixed assets -€41,819
down €41,819 (-3.7%), from €1.1m to €1.1m
of which Land and buildings: -€32,037
- Receivables within one year -€28,073
down €28,073 (-56.5%), from €49,644 to €21,571
of which Trade receivables: -€27,175
Equity and liabilities
- Debts after one year -€60,488
down €60,488 (-5.7%), from €1.1m to €999,795
Income statement
- Gross operating margin -€29,411
down €29,411 (-19.7%), from €149,656 to €120,245
- Depreciation +€3,693
up €3,693 (+7.1%), from €51,682 to €55,375
- Taxes -€3,099
down €3,099 (-41.4%), from €7,478 to €4,380
- Staff costs +€3,054
up €3,054 (+17.1%), from €17,888 to €20,942
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.
Result 2024
€41,538
Gross operating margin
-€29,411
Staff costs
-€3,054
Depreciation
-€3,693
Other operating charges
-€260
Financial income
+€84
Financial charges
-€1,229
Taxes
+€3,099
Result 2025
€7,073
Cash bridge derived
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.
From operations
+€87,170
Investment
-€13,556
Financing
-€60,977
Cash 2024
€92,291
From operations (derived)
+€87,170
Net result for the year
+€7,073
Depreciation
+€55,375
Stocks and contracts
+€200
Receivables within one year
+€28,073
Deferred charges and accrued income
-€1,628
Trade debts
-€8,755
Tax, wage and social debts
+€5,537
Other debts
+€1,782
Accrued charges and deferred income
-€488
Investment (derived)
-€13,556
Investment in fixed assets (net)
-€13,556
Financing
-€60,977
Debts after one year
-€60,488
Current portion of long-term debt
-€488
Cash 2025
€104,928
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,283,144 | €1,227,317 | -€55,827 | -4.4% |
| Fixed assets | 21/28 | €1,140,644 | €1,098,825 | -€41,819 | -3.7% |
| Tangible fixed assets | 22/27 | €1,120,644 | €1,078,825 | -€41,819 | -3.7% |
| Land and buildings | 22 | €1,015,322 | €983,285 | -€32,037 | -3.2% |
| Furniture and vehicles | 24 | €2,882 | €652 | -€2,229 | -77.4% |
| Other tangible fixed assets | 26 | €102,441 | €94,888 | -€7,552 | -7.4% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €142,499 | €128,492 | -€14,008 | -9.8% |
| Stocks and contracts in progress | 3 | €200 | - | -€200 | |
| Stocks | 30/36 | €200 | - | -€200 | |
| Amounts receivable within one year | 40/41 | €49,644 | €21,571 | -€28,073 | -56.5% |
| Trade receivables | 40 | €48,746 | €21,571 | -€27,175 | -55.7% |
| Other amounts receivable | 41 | €898 | - | -€898 | |
| Cash at bank and in hand | 54/58 | €92,291 | €104,928 | +€12,638 | +13.7% |
| Deferred charges and accrued income | 490/1 | €365 | €1,993 | +€1,628 | +445.9% |
| Total equity and liabilities | 10/49 | €1,283,144 | €1,227,317 | -€55,827 | -4.4% |
| Equity | 10/15 | €95,348 | €102,421 | +€7,073 | +7.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €109,120 | €109,120 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,550 | €18,550 | = | 0.0% |
| Distributable reserves | 133 | €85,570 | €85,570 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,771 | -€56,698 | +€7,073 | +11.1% |
| Amounts payable | 17/49 | €1,187,796 | €1,124,896 | -€62,900 | -5.3% |
| Amounts payable after more than one year | 17 | €1,060,284 | €999,795 | -€60,488 | -5.7% |
| Financial debts | 170/4 | €1,060,284 | €999,795 | -€60,488 | -5.7% |
| Amounts payable within one year | 42/48 | €127,024 | €125,100 | -€1,924 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €64,014 | €63,525 | -€488 | -0.8% |
| Financial debts | 43 | €15,000 | €15,000 | = | 0.0% |
| Credit institutions | 430/8 | €15,000 | €15,000 | = | 0.0% |
| Trade debts | 44 | €19,732 | €10,977 | -€8,755 | -44.4% |
| Suppliers | 440/4 | €19,732 | €10,977 | -€8,755 | -44.4% |
| Taxes, remuneration and social security | 45 | €28,279 | €33,816 | +€5,537 | +19.6% |
| Taxes | 450/3 | €22,984 | €25,630 | +€2,646 | +11.5% |
| Remuneration and social security | 454/9 | €5,294 | €8,186 | +€2,891 | +54.6% |
| Other amounts payable | 47/48 | - | €1,782 | +€1,782 | |
| Accrued charges and deferred income | 492/3 | €488 | - | -€488 | |
| Remuneration, social security and pensions | 62 | €17,888 | €20,942 | +€3,054 | +17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,682 | €55,375 | +€3,693 | +7.1% |
| Other operating charges | 640/8 | €7,317 | €7,577 | +€260 | +3.6% |
| Gross operating margin | 9900 | €149,656 | €120,245 | -€29,411 | -19.7% |
| Operating profit (loss) | 9901 | €72,770 | €36,351 | -€36,419 | -50.0% |
| Financial income | 75/76B | €176 | €260 | +€84 | +47.4% |
| Recurring financial income | 75 | €176 | €260 | +€84 | +47.4% |
| Financial charges | 65/66B | €23,929 | €25,158 | +€1,229 | +5.1% |
| Recurring financial charges | 65 | €23,929 | €25,158 | +€1,229 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €49,017 | €11,453 | -€37,564 | -76.6% |
| Income taxes | 67/77 | €7,478 | €4,380 | -€3,099 | -41.4% |
| Profit (loss) for the period | 9904 | €41,538 | €7,073 | -€34,465 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,538 | €7,073 | -€34,465 | -83.0% |
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 11 October 2026 via checked.be.