BIO - HARAS: 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 - HARAS
Largest movements
- Tangible fixed assets -€52,515
down €52,515 (-12.8%), from €411,585 to €359,070
- Stocks and contracts +€17,528
up €17,528 (+14.0%), from €125,331 to €142,859
- Cash -€5,906
down €5,906 (-34.2%), from €17,273 to €11,368
mainly Net result for the year (-€26,056) and Current portion of long-term debt (-€17,753)
- Profit (loss) carried forward -€26,056
down €26,056 (-6.7%), from -€390,102 to -€416,158
- Current portion of long-term debt -€17,753
down €17,753 (-100%), from €17,753 to €0
- Other debts +€15,937
up €15,937 (+2.1%), from €745,331 to €761,267
- Trade debts -€9,194
down €9,194 (-52.6%), from €17,465 to €8,272
- Contributions -€8,676
down €8,676 (-9.1%), from €95,439 to €86,763
- Gross operating margin +€20,376
up €20,376 (+190%), from €10,723 to €31,099
- Other operating charges +€1,051
up €1,051 (+35.8%), from €2,937 to €3,988
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 | €565,704 | €530,095 | -€35,609 | -6.3% |
| Fixed assets | 21/28 | €412,100 | €359,585 | -€52,515 | -12.7% |
| Tangible fixed assets | 22/27 | €411,585 | €359,070 | -€52,515 | -12.8% |
| Land and buildings | 22 | €338,153 | €316,638 | -€21,514 | -6.4% |
| Plant, machinery and equipment | 23 | €45,707 | €29,757 | -€15,949 | -34.9% |
| Furniture and vehicles | 24 | €27,725 | €12,674 | -€15,051 | -54.3% |
| Financial fixed assets | 28 | €515 | €515 | = | 0.0% |
| Current assets | 29/58 | €153,605 | €170,511 | +€16,906 | +11.0% |
| Stocks and contracts in progress | 3 | €125,331 | €142,859 | +€17,528 | +14.0% |
| Stocks | 30/36 | €125,331 | €142,859 | +€17,528 | +14.0% |
| Amounts receivable within one year | 40/41 | €2,067 | €7,000 | +€4,934 | +239% |
| Trade receivables | 40 | €1,996 | €3,807 | +€1,811 | +90.7% |
| Other amounts receivable | 41 | €71 | €3,194 | +€3,123 | +4,412% |
| Cash at bank and in hand | 54/58 | €17,273 | €11,368 | -€5,906 | -34.2% |
| Deferred charges and accrued income | 490/1 | €8,934 | €9,284 | +€350 | +3.9% |
| Total equity and liabilities | 10/49 | €565,704 | €530,095 | -€35,609 | -6.3% |
| Equity | 10/15 | -€215,775 | -€241,830 | -€26,056 | -12.1% |
| Contributions | 10/11 | €95,439 | €86,763 | -€8,676 | -9.1% |
| Reserves | 13 | €78,888 | €87,565 | +€8,676 | +11.0% |
| Distributable reserves | 133 | €78,888 | €87,565 | +€8,676 | +11.0% |
| Profit (loss) carried forward | 14 | -€390,102 | -€416,158 | -€26,056 | -6.7% |
| Amounts payable | 17/49 | €781,479 | €771,926 | -€9,553 | -1.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €780,913 | €771,926 | -€8,987 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €17,753 | €0 | -€17,753 | -100% |
| Trade debts | 44 | €17,465 | €8,272 | -€9,194 | -52.6% |
| Suppliers | 440/4 | €17,465 | €8,272 | -€9,194 | -52.6% |
| Taxes, remuneration and social security | 45 | €364 | €2,387 | +€2,023 | +556% |
| Taxes | 450/3 | €364 | €2,387 | +€2,023 | +556% |
| Other amounts payable | 47/48 | €745,331 | €761,267 | +€15,937 | +2.1% |
| Accrued charges and deferred income | 492/3 | €566 | €0 | -€566 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,496 | €52,515 | +€19 | 0.0% |
| Other operating charges | 640/8 | €2,937 | €3,988 | +€1,051 | +35.8% |
| Gross operating margin | 9900 | €10,723 | €31,099 | +€20,376 | +190% |
| Operating profit (loss) | 9901 | -€44,710 | -€25,404 | +€19,306 | +43.2% |
| Financial income | 75/76B | €140 | €35 | -€105 | -75.1% |
| Recurring financial income | 75 | €140 | €35 | -€105 | -75.1% |
| Financial charges | 65/66B | €599 | €556 | -€43 | -7.2% |
| Recurring financial charges | 65 | €599 | €556 | -€43 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | -€45,169 | -€25,925 | +€19,244 | +42.6% |
| Income taxes | 67/77 | €74 | €131 | +€57 | +76.9% |
| Profit (loss) for the period | 9904 | -€45,243 | -€26,056 | +€19,187 | +42.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,243 | -€26,056 | +€19,187 | +42.4% |
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 22 October 2026 via checked.be.