BIO-ME: 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-ME
Largest movements
- Cash -€16,902
down €16,902 (-48.4%), from €34,932 to €18,030
mainly Net result for the year (-€16,292) and Investment in fixed assets (net) (-€8,190)
- Stocks and contracts -€9,079
down €9,079 (-68.7%), from €13,223 to €4,143
- Receivables within one year -€3,137
down €3,137 (-94.7%), from €3,313 to €175
of which Trade receivables: -€3,247
- Tangible fixed assets +€1,950
up €1,950 (+27.1%), from €7,196 to €9,146
of which Furniture and vehicles: +€5,075
- Deferred charges and accrued income -€945
down €945 (-70.3%), from €1,344 to €399
- Profit (loss) carried forward -€16,292
down €16,292 (-47.2%), from €34,488 to €18,195
- Tax, wage and social debts -€7,758
down €7,758 (-69.1%), from €11,229 to €3,470
of which Taxes: -€3,925
- Current portion of long-term debt -€3,175
down €3,175 (-74.5%), from €4,261 to €1,086
- Debts after one year -€1,086
no longer reported in 2023 (was €1,086)
- Financial income -€16,891
down €16,891 (-98.8%), from €17,095 to €204
- Staff costs +€13,089
up €13,089 (+14.9%), from €87,608 to €100,696
- Gross operating margin -€10,358
down €10,358 (-10.1%), from €102,208 to €91,850
- Depreciation +€2,714
up €2,714 (+77.0%), from €3,526 to €6,240
- Taxes -€1,677
no longer reported in 2023 (was €1,677)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,683 | €32,569 | -€28,113 | -46.3% |
| Fixed assets | 21/28 | €7,871 | €9,821 | +€1,950 | +24.8% |
| Tangible fixed assets | 22/27 | €7,196 | €9,146 | +€1,950 | +27.1% |
| Plant, machinery and equipment | 23 | €6,250 | €3,125 | -€3,125 | -50.0% |
| Furniture and vehicles | 24 | €946 | €6,021 | +€5,075 | +536.5% |
| Financial fixed assets | 28 | €675 | €675 | = | 0.0% |
| Current assets | 29/58 | €52,812 | €22,748 | -€30,064 | -56.9% |
| Stocks and contracts in progress | 3 | €13,223 | €4,143 | -€9,079 | -68.7% |
| Stocks | 30/36 | €13,223 | €4,143 | -€9,079 | -68.7% |
| Amounts receivable within one year | 40/41 | €3,313 | €175 | -€3,137 | -94.7% |
| Trade receivables | 40 | €3,313 | €66 | -€3,247 | -98.0% |
| Other amounts receivable | 41 | - | €109 | +€109 | |
| Cash at bank and in hand | 54/58 | €34,932 | €18,030 | -€16,902 | -48.4% |
| Deferred charges and accrued income | 490/1 | €1,344 | €399 | -€945 | -70.3% |
| Total equity and liabilities | 10/49 | €60,683 | €32,569 | -€28,113 | -46.3% |
| Equity | 10/15 | €36,988 | €20,695 | -€16,292 | -44.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,488 | €18,195 | -€16,292 | -47.2% |
| Amounts payable | 17/49 | €23,695 | €11,874 | -€11,821 | -49.9% |
| Amounts payable after more than one year | 17 | €1,086 | - | -€1,086 | |
| Financial debts | 170/4 | €1,086 | - | -€1,086 | |
| Amounts payable within one year | 42/48 | €22,609 | €11,874 | -€10,735 | -47.5% |
| Current portion of amounts payable after more than one year | 42 | €4,261 | €1,086 | -€3,175 | -74.5% |
| Trade debts | 44 | €6,118 | €6,030 | -€88 | -1.4% |
| Suppliers | 440/4 | €6,118 | €6,030 | -€88 | -1.4% |
| Taxes, remuneration and social security | 45 | €11,229 | €3,470 | -€7,758 | -69.1% |
| Taxes | 450/3 | €7,395 | €3,470 | -€3,925 | -53.1% |
| Remuneration and social security | 454/9 | €3,834 | - | -€3,834 | |
| Other amounts payable | 47/48 | €1,001 | €1,287 | +€286 | +28.5% |
| Remuneration, social security and pensions | 62 | €87,608 | €100,696 | +€13,089 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,526 | €6,240 | +€2,714 | +77.0% |
| Other operating charges | 640/8 | €291 | €668 | +€378 | +129.9% |
| Non-recurring operating charges | 66A | €1,391 | - | -€1,391 | |
| Gross operating margin | 9900 | €102,208 | €91,850 | -€10,358 | -10.1% |
| Operating profit (loss) | 9901 | €9,392 | -€15,754 | -€25,147 | |
| Financial income | 75/76B | €17,095 | €204 | -€16,891 | -98.8% |
| Recurring financial income | 75 | €17,095 | €204 | -€16,891 | -98.8% |
| Financial charges | 65/66B | €919 | €742 | -€177 | -19.3% |
| Recurring financial charges | 65 | €919 | €742 | -€177 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €25,568 | -€16,292 | -€41,861 | |
| Income taxes | 67/77 | €1,677 | - | -€1,677 | |
| Profit (loss) for the period | 9904 | €23,891 | -€16,292 | -€40,184 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,891 | -€16,292 | -€40,184 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.