BIO - TEC: 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 - TEC
Largest movements
- Receivables within one year +€44,598
up €44,598 (+261%), from €17,086 to €61,685
of which Trade receivables: +€43,670
- Cash -€16,074
down €16,074 (-92.2%), from €17,429 to €1,355
mainly Receivables within one year (-€44,598) and Debts after one year (-€7,180)
- Tangible fixed assets -€7,415
down €7,415 (-34.2%), from €21,653 to €14,238
- Profit (loss) carried forward +€16,920
up €16,920 (+147%), from €11,479 to €28,399
- Tax, wage and social debts +€8,480
up €8,480 (+36.0%), from €23,537 to €32,017
of which Taxes: +€13,659
- Debts after one year -€7,180
down €7,180 (-100%), from €7,180 to €0
- Trade debts +€3,361
up €3,361 (+92.7%), from €3,626 to €6,987
- Turnover -€101,020
down €101,020 (-100%), from €101,020 to €0
- Gross operating margin +€52,882
up €52,882 (+89.6%), from €59,030 to €111,912
- Purchases and services -€50,200
down €50,200 (-100%), from €50,200 to €0
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 | €57,534 | €78,673 | +€21,140 | +36.7% |
| Fixed assets | 21/28 | €21,710 | €14,238 | -€7,472 | -34.4% |
| Tangible fixed assets | 22/27 | €21,653 | €14,238 | -€7,415 | -34.2% |
| Furniture and vehicles | 24 | €21,653 | €14,238 | -€7,415 | -34.2% |
| Financial fixed assets | 28 | €57 | €0 | -€57 | -100% |
| Current assets | 29/58 | €35,824 | €64,435 | +€28,611 | +79.9% |
| Amounts receivable within one year | 40/41 | €17,086 | €61,685 | +€44,598 | +261% |
| Trade receivables | 40 | €17,086 | €60,757 | +€43,670 | +256% |
| Other amounts receivable | 41 | €0 | €928 | +€928 | |
| Cash at bank and in hand | 54/58 | €17,429 | €1,355 | -€16,074 | -92.2% |
| Deferred charges and accrued income | 490/1 | €1,309 | €1,396 | +€87 | +6.7% |
| Total equity and liabilities | 10/49 | €57,534 | €78,673 | +€21,140 | +36.7% |
| Equity | 10/15 | €15,569 | €32,490 | +€16,920 | +109% |
| Contributions | 10/11 | €3,718 | €3,718 | = | 0.0% |
| Contributions outside capital | 11 | - | €3,718 | +€3,718 | |
| Other | 1109/19 | - | €3,718 | +€3,718 | |
| Reserves | 13 | €372 | €372 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €372 | +€372 | |
| Legal reserve | 130 | - | €372 | +€372 | |
| Distributable reserves | 133 | €372 | - | -€372 | |
| Profit (loss) carried forward | 14 | €11,479 | €28,399 | +€16,920 | +147% |
| Amounts payable | 17/49 | €41,964 | €46,184 | +€4,219 | +10.1% |
| Amounts payable after more than one year | 17 | €7,180 | €0 | -€7,180 | -100% |
| Financial debts | 170/4 | €7,180 | €0 | -€7,180 | -100% |
| Amounts payable within one year | 42/48 | €34,784 | €46,184 | +€11,399 | +32.8% |
| Current portion of amounts payable after more than one year | 42 | €7,622 | €7,180 | -€442 | -5.8% |
| Trade debts | 44 | €3,626 | €6,987 | +€3,361 | +92.7% |
| Suppliers | 440/4 | €3,626 | €6,987 | +€3,361 | +92.7% |
| Taxes, remuneration and social security | 45 | €23,537 | €32,017 | +€8,480 | +36.0% |
| Taxes | 450/3 | €6,431 | €20,090 | +€13,659 | +212% |
| Remuneration and social security | 454/9 | €17,106 | €11,927 | -€5,179 | -30.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Turnover | 70 | €101,020 | €0 | -€101,020 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €50,200 | €0 | -€50,200 | -100% |
| Remuneration, social security and pensions | 62 | €85,572 | €86,121 | +€549 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,415 | €7,415 | +€0 | 0.0% |
| Other operating charges | 640/8 | €708 | €784 | +€77 | +10.8% |
| Gross operating margin | 9900 | €59,030 | €111,912 | +€52,882 | +89.6% |
| Operating profit (loss) | 9901 | -€34,664 | €17,592 | +€52,256 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €593 | €383 | -€210 | -35.4% |
| Recurring financial charges | 65 | €593 | €383 | -€210 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | -€35,256 | €17,209 | +€52,465 | |
| Income taxes | 67/77 | €323 | €289 | -€34 | -10.6% |
| Profit (loss) for the period | 9904 | -€35,579 | €16,920 | +€52,499 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,579 | €16,920 | +€52,499 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.