BIO INX: 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 INX
Largest movements
- Receivables after one year -€275,769
down €275,769 (-41.6%), from €662,968 to €387,199
- Cash -€208,225
down €208,225 (-54.5%), from €381,754 to €173,530
mainly Accrued charges and deferred income (-€491,993) and Net result for the year (-€322,253)
- Tangible fixed assets -€57,962
down €57,962 (-17.1%), from €338,860 to €280,898
of which Leasing and similar rights: -€45,683
- Stocks and contracts +€23,942
up €23,942 (+119.0%), from €20,120 to €44,062
- Receivables within one year +€23,346
up €23,346 (+7.8%), from €300,566 to €323,911
of which Trade receivables: +€33,275
- Accrued charges and deferred income -€491,993
down €491,993 (-39.6%), from €1.2m to €749,350
- Profit (loss) carried forward -€322,253
down €322,253 (-51.5%), from -€626,268 to -€948,521
- Debts after one year +€313,547
up €313,547 (+159.5%), from €196,626 to €510,173
- Other debts -€150,000
down €150,000 (-99.7%), from €150,393 to €393
- Current portion of long-term debt +€92,059
up €92,059 (+239.8%), from €38,395 to €130,453
- Staff costs +€62,314
up €62,314 (+49.2%), from €126,554 to €188,868
- Gross operating margin +€52,446
up €52,446 (+78.6%), from -€66,700 to -€14,253
- Depreciation +€7,402
up €7,402 (+8.7%), from €85,528 to €92,930
- Financial charges +€7,048
up €7,048 (+42.3%), from €16,645 to €23,693
- Write-downs +€2,315
new in 2025: €2,315
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 | €1,738,596 | €1,236,448 | -€502,148 | -28.9% |
| Fixed assets | 21/28 | €352,151 | €288,935 | -€63,216 | -18.0% |
| Intangible fixed assets | 21 | €13,291 | €8,037 | -€5,254 | -39.5% |
| Tangible fixed assets | 22/27 | €338,860 | €280,898 | -€57,962 | -17.1% |
| Plant, machinery and equipment | 23 | €88,083 | €76,025 | -€12,057 | -13.7% |
| Furniture and vehicles | 24 | €2,754 | €2,533 | -€221 | -8.0% |
| Leasing and similar rights | 25 | €248,024 | €202,341 | -€45,683 | -18.4% |
| Current assets | 29/58 | €1,386,445 | €947,513 | -€438,932 | -31.7% |
| Amounts receivable after more than one year | 29 | €662,968 | €387,199 | -€275,769 | -41.6% |
| Other amounts receivable | 291 | €662,968 | €387,199 | -€275,769 | -41.6% |
| Stocks and contracts in progress | 3 | €20,120 | €44,062 | +€23,942 | +119.0% |
| Stocks | 30/36 | €20,120 | €44,062 | +€23,942 | +119.0% |
| Amounts receivable within one year | 40/41 | €300,566 | €323,911 | +€23,346 | +7.8% |
| Trade receivables | 40 | €9,104 | €42,379 | +€33,275 | +365.5% |
| Other amounts receivable | 41 | €291,462 | €281,533 | -€9,929 | -3.4% |
| Cash at bank and in hand | 54/58 | €381,754 | €173,530 | -€208,225 | -54.5% |
| Deferred charges and accrued income | 490/1 | €21,037 | €18,811 | -€2,226 | -10.6% |
| Total equity and liabilities | 10/49 | €1,738,596 | €1,236,448 | -€502,148 | -28.9% |
| Equity | 10/15 | €49,332 | -€272,921 | -€322,253 | |
| Contributions | 10/11 | €675,600 | €675,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€626,268 | -€948,521 | -€322,253 | -51.5% |
| Amounts payable | 17/49 | €1,689,264 | €1,509,369 | -€179,895 | -10.6% |
| Amounts payable after more than one year | 17 | €196,626 | €510,173 | +€313,547 | +159.5% |
| Financial debts | 170/4 | €196,626 | €510,173 | +€313,547 | +159.5% |
| Amounts payable within one year | 42/48 | €251,295 | €249,846 | -€1,448 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €38,395 | €130,453 | +€92,059 | +239.8% |
| Trade debts | 44 | €52,602 | €86,190 | +€33,588 | +63.9% |
| Suppliers | 440/4 | €52,602 | €86,190 | +€33,588 | +63.9% |
| Advances received on contracts in progress | 46 | - | €13,613 | +€13,613 | |
| Taxes, remuneration and social security | 45 | €9,905 | €19,198 | +€9,293 | +93.8% |
| Remuneration and social security | 454/9 | €9,905 | €19,198 | +€9,293 | +93.8% |
| Other amounts payable | 47/48 | €150,393 | €393 | -€150,000 | -99.7% |
| Accrued charges and deferred income | 492/3 | €1,241,343 | €749,350 | -€491,993 | -39.6% |
| Non-recurring operating income | 76A | €19,500 | - | -€19,500 | |
| Remuneration, social security and pensions | 62 | €126,554 | €188,868 | +€62,314 | +49.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,528 | €92,930 | +€7,402 | +8.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,315 | +€2,315 | |
| Other operating charges | 640/8 | €915 | €220 | -€695 | -75.9% |
| Gross operating margin | 9900 | -€66,700 | -€14,253 | +€52,446 | +78.6% |
| Operating profit (loss) | 9901 | -€279,697 | -€298,587 | -€18,890 | -6.8% |
| Financial income | 75/76B | €1,537 | €26 | -€1,510 | -98.3% |
| Recurring financial income | 75 | €1,537 | €26 | -€1,510 | -98.3% |
| Financial charges | 65/66B | €16,645 | €23,693 | +€7,048 | +42.3% |
| Recurring financial charges | 65 | €16,645 | €23,693 | +€7,048 | +42.3% |
| Profit (loss) for the period before taxes | 9903 | -€294,805 | -€322,253 | -€27,448 | -9.3% |
| Profit (loss) for the period | 9904 | -€294,805 | -€322,253 | -€27,448 | -9.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€294,805 | -€322,253 | -€27,448 | -9.3% |
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 4 October 2026 via checked.be.