BIO-SANTE: 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-SANTE
Largest movements
- Receivables after one year -€71,973
down €71,973 (-88.9%), from €80,973 to €9,000
- Tangible fixed assets -€12,544
down €12,544 (-17.5%), from €71,677 to €59,133
of which Land and buildings: -€6,743
- Cash +€11,532
up €11,532 (+187%), from €6,170 to €17,701
mainly Receivables after one year (+€71,973) and Depreciation (+€13,039)
- Receivables within one year +€9,339
up €9,339 (+159%), from €5,881 to €15,220
of which Trade receivables: +€12,997
- Stocks and contracts -€7,591
down €7,591 (-7.1%), from €106,745 to €99,154
- Reserves -€68,869
down €68,869 (-35.5%), from €194,130 to €125,261
- Trade debts -€10,023
down €10,023 (-20.9%), from €47,951 to €37,927
- Tax, wage and social debts +€6,901
up €6,901 (+57.1%), from €12,091 to €18,992
of which Taxes: +€4,607
- Gross operating margin -€15,355
down €15,355 (-15.2%), from €100,856 to €85,502
- Staff costs -€6,786
down €6,786 (-12.3%), from €54,991 to €48,205
- Depreciation -€2,585
down €2,585 (-16.5%), from €15,624 to €13,039
- Taxes -€2,367
down €2,367 (-21.6%), from €10,975 to €8,607
- Financial income -€1,263
down €1,263 (-66.7%), from €1,893 to €630
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 | €273,970 | €201,993 | -€71,977 | -26.3% |
| Fixed assets | 21/28 | €71,677 | €59,133 | -€12,544 | -17.5% |
| Tangible fixed assets | 22/27 | €71,677 | €59,133 | -€12,544 | -17.5% |
| Land and buildings | 22 | €52,770 | €46,027 | -€6,743 | -12.8% |
| Furniture and vehicles | 24 | €18,907 | €13,106 | -€5,800 | -30.7% |
| Current assets | 29/58 | €202,293 | €142,860 | -€59,433 | -29.4% |
| Amounts receivable after more than one year | 29 | €80,973 | €9,000 | -€71,973 | -88.9% |
| Other amounts receivable | 291 | €80,973 | €9,000 | -€71,973 | -88.9% |
| Stocks and contracts in progress | 3 | €106,745 | €99,154 | -€7,591 | -7.1% |
| Stocks | 30/36 | €106,745 | €99,154 | -€7,591 | -7.1% |
| Amounts receivable within one year | 40/41 | €5,881 | €15,220 | +€9,339 | +159% |
| Trade receivables | 40 | €1,443 | €14,440 | +€12,997 | +901% |
| Other amounts receivable | 41 | €4,438 | €779 | -€3,658 | -82.4% |
| Cash at bank and in hand | 54/58 | €6,170 | €17,701 | +€11,532 | +187% |
| Deferred charges and accrued income | 490/1 | €2,525 | €1,785 | -€740 | -29.3% |
| Total equity and liabilities | 10/49 | €273,970 | €201,993 | -€71,977 | -26.3% |
| Equity | 10/15 | €212,730 | €143,861 | -€68,869 | -32.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €194,130 | €125,261 | -€68,869 | -35.5% |
| Distributable reserves | 133 | €194,130 | €125,261 | -€68,869 | -35.5% |
| Amounts payable | 17/49 | €61,241 | €58,132 | -€3,108 | -5.1% |
| Amounts payable within one year | 42/48 | €61,241 | €58,132 | -€3,108 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €1,074 | €1,089 | +€14 | +1.3% |
| Financial debts | 43 | €124 | €124 | = | 0.0% |
| Credit institutions | 430/8 | €124 | €124 | = | 0.0% |
| Trade debts | 44 | €47,951 | €37,927 | -€10,023 | -20.9% |
| Suppliers | 440/4 | €47,951 | €37,927 | -€10,023 | -20.9% |
| Taxes, remuneration and social security | 45 | €12,091 | €18,992 | +€6,901 | +57.1% |
| Taxes | 450/3 | €3,402 | €8,009 | +€4,607 | +135% |
| Remuneration and social security | 454/9 | €8,689 | €10,983 | +€2,294 | +26.4% |
| Remuneration, social security and pensions | 62 | €54,991 | €48,205 | -€6,786 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,624 | €13,039 | -€2,585 | -16.5% |
| Other operating charges | 640/8 | €1,750 | €1,400 | -€349 | -20.0% |
| Gross operating margin | 9900 | €100,856 | €85,502 | -€15,355 | -15.2% |
| Operating profit (loss) | 9901 | €28,492 | €22,858 | -€5,634 | -19.8% |
| Financial income | 75/76B | €1,893 | €630 | -€1,263 | -66.7% |
| Recurring financial income | 75 | €1,893 | €630 | -€1,263 | -66.7% |
| Financial charges | 65/66B | €4,906 | €3,750 | -€1,157 | -23.6% |
| Recurring financial charges | 65 | €4,906 | €3,750 | -€1,157 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €25,479 | €19,739 | -€5,740 | -22.5% |
| Income taxes | 67/77 | €10,975 | €8,607 | -€2,367 | -21.6% |
| Profit (loss) for the period | 9904 | €14,504 | €11,131 | -€3,373 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,504 | €11,131 | -€3,373 | -23.3% |
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 31 October 2026 via checked.be.