BIO-INVEST: what changed
What changed
BIO-INVEST
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€128,860
2025 · €150,445-€21,585
Equity
€1.6m
2025 · €1.5m+€128,860
Cash
€1.3m
2025 · €1.2m+€120,878
Balance sheet total
€1.6m
2025 · €1.5m+€119,553
Largest movements
Assets
- Cash +€120,878
up €120,878 (+10.3%), from €1.2m to €1.3m
mainly Net result for the year (+€128,860) and Receivables within one year (+€1,374)
Equity and liabilities
- Reserves +€128,860
up €128,860 (+9.6%), from €1.3m to €1.5m
of which Distributable reserves: +€128,860
Income statement
- Gross operating margin -€41,469
down €41,469 (-19.4%), from €214,152 to €172,683
- Staff costs -€11,674
down €11,674, from €11,655 to -€18
- Taxes -€8,316
down €8,316 (-16.2%), from €51,269 to €42,953
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€150,445
Gross operating margin
-€41,469
Staff costs
+€11,674
Other operating charges
-€43
Financial income
+€12
Financial charges
-€74
Taxes
+€8,316
Result 2026
€128,860
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€120,878
Investment
€0
Financing
€0
Cash 2025
€1.2m
From operations (derived)
+€120,878
Net result for the year
+€128,860
Receivables within one year
+€1,374
Smaller working-capital items
-€70
Tax, wage and social debts
-€9,285
Cash 2026
€1.3m
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,497,288 | €1,616,840 | +€119,553 | +8.0% |
| Fixed assets | 21/28 | €122,274 | €122,274 | = | 0.0% |
| Financial fixed assets | 28 | €122,274 | €122,274 | = | 0.0% |
| Current assets | 29/58 | €1,375,014 | €1,494,567 | +€119,553 | +8.7% |
| Amounts receivable within one year | 40/41 | €198,674 | €197,300 | -€1,374 | -0.7% |
| Trade receivables | 40 | €18,079 | €14,987 | -€3,092 | -17.1% |
| Other amounts receivable | 41 | €180,595 | €182,313 | +€1,718 | +1.0% |
| Cash at bank and in hand | 54/58 | €1,176,340 | €1,297,219 | +€120,878 | +10.3% |
| Deferred charges and accrued income | 490/1 | €0 | €48 | +€48 | |
| Total equity and liabilities | 10/49 | €1,497,288 | €1,616,840 | +€119,553 | +8.0% |
| Equity | 10/15 | €1,465,540 | €1,594,400 | +€128,860 | +8.8% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €1,340,540 | €1,469,400 | +€128,860 | +9.6% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €1,328,040 | €1,456,900 | +€128,860 | +9.7% |
| Amounts payable | 17/49 | €31,747 | €22,440 | -€9,307 | -29.3% |
| Amounts payable within one year | 42/48 | €29,754 | €20,658 | -€9,096 | -30.6% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €20,635 | €11,350 | -€9,285 | -45.0% |
| Taxes | 450/3 | €20,635 | €11,350 | -€9,285 | -45.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €9,119 | €9,308 | +€190 | +2.1% |
| Accrued charges and deferred income | 492/3 | €1,993 | €1,782 | -€211 | -10.6% |
| Remuneration, social security and pensions | 62 | €11,655 | -€18 | -€11,674 | |
| Other operating charges | 640/8 | €1,268 | €1,311 | +€43 | +3.4% |
| Gross operating margin | 9900 | €214,152 | €172,683 | -€41,469 | -19.4% |
| Operating profit (loss) | 9901 | €201,229 | €171,391 | -€29,838 | -14.8% |
| Financial income | 75/76B | €1,788 | €1,800 | +€12 | +0.6% |
| Recurring financial income | 75 | €1,788 | €1,800 | +€12 | +0.6% |
| Financial charges | 65/66B | €1,303 | €1,377 | +€74 | +5.7% |
| Recurring financial charges | 65 | €1,303 | €1,377 | +€74 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €201,714 | €171,813 | -€29,901 | -14.8% |
| Income taxes | 67/77 | €51,269 | €42,953 | -€8,316 | -16.2% |
| Profit (loss) for the period | 9904 | €150,445 | €128,860 | -€21,585 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €150,445 | €128,860 | -€21,585 | -14.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.