Bio dis-moi: 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 dis-moi
Largest movements
- Cash +€66,458
up €66,458 (+49.4%), from €134,529 to €200,987
mainly Net result for the year (+€51,138) and Trade debts (+€12,119)
- Deferred charges and accrued income -€9,997
down €9,997 (-99.0%), from €10,100 to €103
- Tangible fixed assets -€9,065
down €9,065 (-45.0%), from €20,153 to €11,088
of which Furniture and vehicles: -€7,829
- Stocks and contracts +€3,516
up €3,516 (+4.0%), from €88,113 to €91,629
- Reserves +€51,000
up €51,000 (+44.0%), from €115,829 to €166,829
- Trade debts +€12,119
up €12,119 (+59.8%), from €20,263 to €32,382
- Other debts -€9,735
down €9,735 (-60.8%), from €16,000 to €6,265
- Staff costs +€17,487
up €17,487 (+13.2%), from €132,566 to €150,053
- Gross operating margin -€5,517
down €5,517 (-2.4%), from €231,222 to €225,705
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 | €261,818 | €314,528 | +€52,710 | +20.1% |
| Fixed assets | 21/28 | €23,012 | €13,288 | -€9,723 | -42.3% |
| Intangible fixed assets | 21 | €659 | - | -€659 | |
| Tangible fixed assets | 22/27 | €20,153 | €11,088 | -€9,065 | -45.0% |
| Plant, machinery and equipment | 23 | €7,049 | €5,813 | -€1,236 | -17.5% |
| Furniture and vehicles | 24 | €13,104 | €5,275 | -€7,829 | -59.7% |
| Financial fixed assets | 28 | €2,200 | €2,200 | = | 0.0% |
| Current assets | 29/58 | €238,806 | €301,239 | +€62,433 | +26.1% |
| Stocks and contracts in progress | 3 | €88,113 | €91,629 | +€3,516 | +4.0% |
| Stocks | 30/36 | €88,113 | €91,629 | +€3,516 | +4.0% |
| Amounts receivable within one year | 40/41 | €6,065 | €8,521 | +€2,456 | +40.5% |
| Trade receivables | 40 | €3,194 | - | -€3,194 | |
| Other amounts receivable | 41 | €2,871 | €8,521 | +€5,650 | +197% |
| Cash at bank and in hand | 54/58 | €134,529 | €200,987 | +€66,458 | +49.4% |
| Deferred charges and accrued income | 490/1 | €10,100 | €103 | -€9,997 | -99.0% |
| Total equity and liabilities | 10/49 | €261,818 | €314,528 | +€52,710 | +20.1% |
| Equity | 10/15 | €197,958 | €249,095 | +€51,138 | +25.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €115,829 | €166,829 | +€51,000 | +44.0% |
| Distributable reserves | 133 | €115,829 | €166,829 | +€51,000 | +44.0% |
| Profit (loss) carried forward | 14 | €63,529 | €63,666 | +€138 | +0.2% |
| Amounts payable | 17/49 | €63,860 | €65,433 | +€1,572 | +2.5% |
| Amounts payable within one year | 42/48 | €63,860 | €65,433 | +€1,572 | +2.5% |
| Trade debts | 44 | €20,263 | €32,382 | +€12,119 | +59.8% |
| Suppliers | 440/4 | €20,263 | €32,382 | +€12,119 | +59.8% |
| Taxes, remuneration and social security | 45 | €27,598 | €26,785 | -€813 | -2.9% |
| Taxes | 450/3 | €13,393 | €11,859 | -€1,534 | -11.5% |
| Remuneration and social security | 454/9 | €14,205 | €14,926 | +€722 | +5.1% |
| Other amounts payable | 47/48 | €16,000 | €6,265 | -€9,735 | -60.8% |
| Remuneration, social security and pensions | 62 | €132,566 | €150,053 | +€17,487 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,352 | €9,723 | -€1,629 | -14.4% |
| Other operating charges | 640/8 | €2,063 | €1,557 | -€506 | -24.5% |
| Gross operating margin | 9900 | €231,222 | €225,705 | -€5,517 | -2.4% |
| Operating profit (loss) | 9901 | €85,241 | €64,372 | -€20,869 | -24.5% |
| Financial income | 75/76B | €7,249 | €8,747 | +€1,498 | +20.7% |
| Recurring financial income | 75 | €7,249 | €8,747 | +€1,498 | +20.7% |
| Financial charges | 65/66B | €279 | €212 | -€66 | -23.8% |
| Recurring financial charges | 65 | €279 | €212 | -€66 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €92,211 | €72,907 | -€19,304 | -20.9% |
| Income taxes | 67/77 | €19,921 | €21,770 | +€1,848 | +9.3% |
| Profit (loss) for the period | 9904 | €72,290 | €51,138 | -€21,152 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €72,290 | €51,138 | -€21,152 | -29.3% |
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 20 October 2026 via checked.be.