BIO & EQUI CONSULTANTS: what changed
BIO & EQUI CONSULTANTS
Largest movements
- Tangible fixed assets -€18,667
down €18,667 (-21.1%), from €88,601 to €69,934
of which Furniture and vehicles: -€9,364
- Cash +€9,160
up €9,160 (+49.9%), from €18,344 to €27,504
mainly Depreciation (+€18,667) and Net result for the year (+€9,370)
- Advances received -€11,000
down €11,000 (-100%), from €11,000 to €0
- Reserves +€9,370
up €9,370 (+387%), from €2,419 to €11,789
- Other debts -€8,774
down €8,774 (-31.1%), from €28,239 to €19,464
- Trade debts +€1,277
up €1,277 (+46.5%), from €2,744 to €4,021
- Gross operating margin +€9,635
up €9,635 (+41.4%), from €23,268 to €32,903
- Taxes +€3,056
up €3,056 (+336%), from €910 to €3,967
- Depreciation -€2,400
down €2,400 (-11.4%), from €21,067 to €18,667
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,786 | €117,759 | -€9,027 | -7.1% |
| Fixed assets | 21/28 | €88,601 | €69,934 | -€18,667 | -21.1% |
| Tangible fixed assets | 22/27 | €88,601 | €69,934 | -€18,667 | -21.1% |
| Plant, machinery and equipment | 23 | €60,461 | €51,158 | -€9,303 | -15.4% |
| Furniture and vehicles | 24 | €28,139 | €18,775 | -€9,364 | -33.3% |
| Current assets | 29/58 | €38,185 | €47,825 | +€9,640 | +25.2% |
| Amounts receivable within one year | 40/41 | €17,092 | €17,545 | +€453 | +2.7% |
| Trade receivables | 40 | €10,422 | €10,682 | +€260 | +2.5% |
| Other amounts receivable | 41 | €6,670 | €6,863 | +€193 | +2.9% |
| Cash at bank and in hand | 54/58 | €18,344 | €27,504 | +€9,160 | +49.9% |
| Deferred charges and accrued income | 490/1 | €2,749 | €2,776 | +€27 | +1.0% |
| Total equity and liabilities | 10/49 | €126,786 | €117,759 | -€9,027 | -7.1% |
| Equity | 10/15 | €84,419 | €93,789 | +€9,370 | +11.1% |
| Contributions | 10/11 | €82,000 | €82,000 | = | 0.0% |
| Reserves | 13 | €2,419 | €11,789 | +€9,370 | +387% |
| Distributable reserves | 133 | €2,419 | €11,789 | +€9,370 | +387% |
| Amounts payable | 17/49 | €42,367 | €23,969 | -€18,397 | -43.4% |
| Amounts payable within one year | 42/48 | €41,982 | €23,570 | -€18,413 | -43.9% |
| Trade debts | 44 | €2,744 | €4,021 | +€1,277 | +46.5% |
| Suppliers | 440/4 | €2,744 | €4,021 | +€1,277 | +46.5% |
| Advances received on contracts in progress | 46 | €11,000 | €0 | -€11,000 | -100% |
| Taxes, remuneration and social security | 45 | - | €85 | +€85 | |
| Taxes | 450/3 | - | €85 | +€85 | |
| Other amounts payable | 47/48 | €28,239 | €19,464 | -€8,774 | -31.1% |
| Accrued charges and deferred income | 492/3 | €384 | €400 | +€15 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,067 | €18,667 | -€2,400 | -11.4% |
| Other operating charges | 640/8 | €867 | €885 | +€18 | +2.0% |
| Gross operating margin | 9900 | €23,268 | €32,903 | +€9,635 | +41.4% |
| Operating profit (loss) | 9901 | €1,335 | €13,352 | +€12,017 | +900% |
| Financial income | 75/76B | €8 | €98 | +€90 | +1,070% |
| Recurring financial income | 75 | €8 | €98 | +€90 | +1,070% |
| Financial charges | 65/66B | €63 | €113 | +€50 | +79.5% |
| Recurring financial charges | 65 | €63 | €113 | +€50 | +79.5% |
| Profit (loss) for the period before taxes | 9903 | €1,280 | €13,337 | +€12,057 | +942% |
| Income taxes | 67/77 | €910 | €3,967 | +€3,056 | +336% |
| Profit (loss) for the period | 9904 | €370 | €9,370 | +€9,000 | +2,433% |
| Profit (loss) for the period to be appropriated | 9905 | €370 | €9,370 | +€9,000 | +2,433% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.