Bio-Logica: 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-Logica
Largest movements
- Cash +€28,979
up €28,979 (+186%), from €15,565 to €44,543
mainly Net result for the year (+€54,129) and Other debts (+€25,140)
- Receivables within one year +€8,819
up €8,819 (+22.6%), from €38,972 to €47,791
of which Trade receivables: +€9,858
- Deferred charges and accrued income +€2,968
up €2,968 (+437%), from €678 to €3,647
- Financial fixed assets +€2,400
new in 2025: €2,400
- Tangible fixed assets +€1,880
up €1,880 (+162%), from €1,158 to €3,037
- Other debts +€25,140
up €25,140 (+78.3%), from €32,121 to €57,261
- Trade debts +€14,524
up €14,524 (+112%), from €12,977 to €27,501
- Tax, wage and social debts +€7,119
up €7,119 (+177%), from €4,025 to €11,143
of which Taxes: +€6,344
- Current portion of long-term debt -€6,067
down €6,067 (-100%), from €6,067 to €0
- Reserves +€4,329
up €4,329 (+2,351%), from €184 to €4,513
- Gross operating margin +€29,216
up €29,216 (+38.4%), from €76,082 to €105,298
- Taxes +€15,921
up €15,921 (+377%), from €4,221 to €20,143
- Staff costs +€3,441
up €3,441 (+16.8%), from €20,510 to €23,951
- Financial charges +€1,221
up €1,221 (+32.5%), from €3,753 to €4,974
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 | €56,373 | €101,418 | +€45,045 | +79.9% |
| Fixed assets | 21/28 | €1,158 | €5,437 | +€4,280 | +370% |
| Tangible fixed assets | 22/27 | €1,158 | €3,037 | +€1,880 | +162% |
| Furniture and vehicles | 24 | €1,158 | €3,037 | +€1,880 | +162% |
| Financial fixed assets | 28 | - | €2,400 | +€2,400 | |
| Current assets | 29/58 | €55,215 | €95,981 | +€40,766 | +73.8% |
| Amounts receivable within one year | 40/41 | €38,972 | €47,791 | +€8,819 | +22.6% |
| Trade receivables | 40 | €20,165 | €30,023 | +€9,858 | +48.9% |
| Other amounts receivable | 41 | €18,807 | €17,768 | -€1,039 | -5.5% |
| Cash at bank and in hand | 54/58 | €15,565 | €44,543 | +€28,979 | +186% |
| Deferred charges and accrued income | 490/1 | €678 | €3,647 | +€2,968 | +437% |
| Total equity and liabilities | 10/49 | €56,373 | €101,418 | +€45,045 | +79.9% |
| Equity | 10/15 | €1,184 | €5,513 | +€4,329 | +366% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €184 | €4,513 | +€4,329 | +2,351% |
| Distributable reserves | 133 | €184 | €4,513 | +€4,329 | +2,351% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €55,189 | €95,905 | +€40,716 | +73.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €55,189 | €95,905 | +€40,716 | +73.8% |
| Current portion of amounts payable after more than one year | 42 | €6,067 | €0 | -€6,067 | -100% |
| Trade debts | 44 | €12,977 | €27,501 | +€14,524 | +112% |
| Suppliers | 440/4 | €12,977 | €27,501 | +€14,524 | +112% |
| Taxes, remuneration and social security | 45 | €4,025 | €11,143 | +€7,119 | +177% |
| Taxes | 450/3 | €4,025 | €10,369 | +€6,344 | +158% |
| Remuneration and social security | 454/9 | €0 | €775 | +€775 | |
| Other amounts payable | 47/48 | €32,121 | €57,261 | +€25,140 | +78.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €20,510 | €23,951 | +€3,441 | +16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107 | €565 | +€458 | +428% |
| Other operating charges | 640/8 | €1,731 | €2,275 | +€544 | +31.4% |
| Gross operating margin | 9900 | €76,082 | €105,298 | +€29,216 | +38.4% |
| Operating profit (loss) | 9901 | €53,735 | €78,508 | +€24,773 | +46.1% |
| Financial income | 75/76B | €954 | €738 | -€216 | -22.7% |
| Recurring financial income | 75 | €954 | €738 | -€216 | -22.7% |
| Financial charges | 65/66B | €3,753 | €4,974 | +€1,221 | +32.5% |
| Recurring financial charges | 65 | €3,753 | €4,974 | +€1,221 | +32.5% |
| Profit (loss) for the period before taxes | 9903 | €50,937 | €74,272 | +€23,335 | +45.8% |
| Income taxes | 67/77 | €4,221 | €20,143 | +€15,921 | +377% |
| Profit (loss) for the period | 9904 | €46,715 | €54,129 | +€7,414 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,715 | €54,129 | +€7,414 | +15.9% |
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 18 October 2026 via checked.be.