BIO-HOLD: 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-HOLD
Largest movements
- Cash +€1.7m
up €1.7m (+4650.2%), from €36,414 to €1.7m
mainly Current investments (+€1.2m) and Net result for the year (+€421,077)
- Current investments -€1.2m
down €1.2m (-50.4%), from €2.4m to €1.2m
- Receivables within one year -€54,243
down €54,243 (-71.4%), from €75,938 to €21,696
of which Other amounts receivable: -€39,690
- Reserves +€421,077
up €421,077 (+13.7%), from €3.1m to €3.5m
- Financial income +€501,917
up €501,917 (+681.9%), from €73,606 to €575,523
of which Financial income: +€501,917
- Taxes +€42,108
up €42,108 (+2994.0%), from €1,406 to €43,515
- Gross operating margin -€7,679
down €7,679 (-26.7%), from -€28,755 to -€36,435
- Depreciation +€2,659
up €2,659 (+4.8%), from €55,457 to €58,116
- Financial charges -€1,223
down €1,223 (-10.3%), from €11,892 to €10,669
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,886,430 | €4,297,076 | +€410,645 | +10.6% |
| Fixed assets | 21/28 | €1,361,439 | €1,350,891 | -€10,548 | -0.8% |
| Tangible fixed assets | 22/27 | €1,361,439 | €1,350,891 | -€10,548 | -0.8% |
| Land and buildings | 22 | €1,173,926 | €1,196,129 | +€22,202 | +1.9% |
| Plant, machinery and equipment | 23 | €52,092 | €54,995 | +€2,903 | +5.6% |
| Furniture and vehicles | 24 | €135,421 | €99,768 | -€35,653 | -26.3% |
| Current assets | 29/58 | €2,524,991 | €2,946,185 | +€421,194 | +16.7% |
| Amounts receivable within one year | 40/41 | €75,938 | €21,696 | -€54,243 | -71.4% |
| Trade receivables | 40 | €36,248 | €21,696 | -€14,552 | -40.1% |
| Other amounts receivable | 41 | €39,690 | €0 | -€39,690 | -100.0% |
| Current investments | 50/53 | €2,403,379 | €1,191,111 | -€1.2m | -50.4% |
| Cash at bank and in hand | 54/58 | €36,414 | €1,729,744 | +€1.7m | +4650.2% |
| Deferred charges and accrued income | 490/1 | €9,261 | €3,635 | -€5,626 | -60.7% |
| Total equity and liabilities | 10/49 | €3,886,430 | €4,297,076 | +€410,645 | +10.6% |
| Equity | 10/15 | €3,818,452 | €4,239,529 | +€421,077 | +11.0% |
| Contributions | 10/11 | €799,278 | €799,278 | = | 0.0% |
| Reserves | 13 | €3,065,297 | €3,486,375 | +€421,077 | +13.7% |
| Distributable reserves | 133 | €3,065,297 | €3,486,375 | +€421,077 | +13.7% |
| Profit (loss) carried forward | 14 | -€46,123 | -€46,123 | = | 0.0% |
| Amounts payable | 17/49 | €67,979 | €57,547 | -€10,432 | -15.3% |
| Amounts payable within one year | 42/48 | €67,179 | €44,547 | -€22,632 | -33.7% |
| Trade debts | 44 | €14,615 | €7,570 | -€7,045 | -48.2% |
| Suppliers | 440/4 | €14,615 | €7,570 | -€7,045 | -48.2% |
| Taxes, remuneration and social security | 45 | - | €23,185 | +€23,185 | |
| Taxes | 450/3 | - | €23,185 | +€23,185 | |
| Other amounts payable | 47/48 | €52,563 | €13,791 | -€38,772 | -73.8% |
| Accrued charges and deferred income | 492/3 | €800 | €13,000 | +€12,200 | +1525.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,457 | €58,116 | +€2,659 | +4.8% |
| Other operating charges | 640/8 | €5,058 | €5,711 | +€653 | +12.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€28,755 | -€36,435 | -€7,679 | -26.7% |
| Operating profit (loss) | 9901 | -€89,270 | -€100,262 | -€10,992 | -12.3% |
| Financial income | 75/76B | €73,606 | €575,523 | +€501,917 | +681.9% |
| Recurring financial income | 75 | €73,606 | €575,523 | +€501,917 | +681.9% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €11,892 | €10,669 | -€1,223 | -10.3% |
| Recurring financial charges | 65 | €11,892 | €10,669 | -€1,223 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | -€27,557 | €464,592 | +€492,149 | |
| Income taxes | 67/77 | €1,406 | €43,515 | +€42,108 | +2994.0% |
| Profit (loss) for the period | 9904 | -€28,963 | €421,077 | +€450,041 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,963 | €421,077 | +€450,041 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.