BIO' TY LAB: 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' TY LAB
Largest movements
- Stocks and contracts +€25,193
up €25,193 (+31.9%), from €79,008 to €104,201
- Receivables within one year -€23,029
down €23,029 (-82.4%), from €27,964 to €4,934
of which Trade receivables: -€23,007
- Tangible fixed assets -€5,534
down €5,534 (-3.0%), from €184,938 to €179,404
of which Land and buildings: -€10,358
- Cash -€5,105
down €5,105 (-88.8%), from €5,749 to €644
mainly Stocks and contracts (-€25,193) and Accrued charges and deferred income (-€19,499)
- Short-term financial debts +€20,400
up €20,400 (+105%), from €19,500 to €39,900
- Accrued charges and deferred income -€19,499
down €19,499 (-98.1%), from €19,883 to €384
- Debts after one year -€13,704
down €13,704 (-9.4%), from €145,678 to €131,974
- Other debts +€4,460
up €4,460 (+21.9%), from €20,328 to €24,787
- Gross operating margin +€21,137
up €21,137 (+12,653%), from €167 to €21,304
- Depreciation +€1,167
up €1,167 (+9.2%), from €12,692 to €13,860
- Financial charges -€430
down €430 (-5.1%), from €8,380 to €7,949
- Financial income +€237
up €237 (+274%), from €87 to €324
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 | €301,757 | €291,703 | -€10,054 | -3.3% |
| Fixed assets | 21/28 | €188,523 | €181,384 | -€7,140 | -3.8% |
| Intangible fixed assets | 21 | €3,585 | €1,980 | -€1,606 | -44.8% |
| Tangible fixed assets | 22/27 | €184,938 | €179,404 | -€5,534 | -3.0% |
| Land and buildings | 22 | €178,524 | €168,166 | -€10,358 | -5.8% |
| Plant, machinery and equipment | 23 | - | €1,137 | +€1,137 | |
| Furniture and vehicles | 24 | €6,414 | €10,100 | +€3,686 | +57.5% |
| Current assets | 29/58 | €113,234 | €110,319 | -€2,914 | -2.6% |
| Stocks and contracts in progress | 3 | €79,008 | €104,201 | +€25,193 | +31.9% |
| Stocks | 30/36 | €79,008 | €104,201 | +€25,193 | +31.9% |
| Amounts receivable within one year | 40/41 | €27,964 | €4,934 | -€23,029 | -82.4% |
| Trade receivables | 40 | €27,311 | €4,303 | -€23,007 | -84.2% |
| Other amounts receivable | 41 | €653 | €631 | -€22 | -3.4% |
| Cash at bank and in hand | 54/58 | €5,749 | €644 | -€5,105 | -88.8% |
| Deferred charges and accrued income | 490/1 | €513 | €540 | +€27 | +5.4% |
| Total equity and liabilities | 10/49 | €301,757 | €291,703 | -€10,054 | -3.3% |
| Equity | 10/15 | €77,758 | €75,249 | -€2,509 | -3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €84,754 | €84,754 | = | 0.0% |
| Distributable reserves | 133 | €84,754 | €84,754 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,596 | -€28,105 | -€2,509 | -9.8% |
| Amounts payable | 17/49 | €223,999 | €216,454 | -€7,545 | -3.4% |
| Amounts payable after more than one year | 17 | €145,678 | €131,974 | -€13,704 | -9.4% |
| Financial debts | 170/4 | €145,678 | €131,974 | -€13,704 | -9.4% |
| Amounts payable within one year | 42/48 | €58,439 | €84,096 | +€25,657 | +43.9% |
| Current portion of amounts payable after more than one year | 42 | €13,486 | €13,704 | +€217 | +1.6% |
| Financial debts | 43 | €19,500 | €39,900 | +€20,400 | +105% |
| Credit institutions | 430/8 | €19,500 | €39,900 | +€20,400 | +105% |
| Trade debts | 44 | €364 | €50 | -€313 | -86.1% |
| Suppliers | 440/4 | €364 | €50 | -€313 | -86.1% |
| Taxes, remuneration and social security | 45 | €4,761 | €5,654 | +€893 | +18.8% |
| Taxes | 450/3 | €4,761 | €5,654 | +€893 | +18.8% |
| Other amounts payable | 47/48 | €20,328 | €24,787 | +€4,460 | +21.9% |
| Accrued charges and deferred income | 492/3 | €19,883 | €384 | -€19,499 | -98.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,692 | €13,860 | +€1,167 | +9.2% |
| Other operating charges | 640/8 | €2,151 | €2,039 | -€112 | -5.2% |
| Gross operating margin | 9900 | €167 | €21,304 | +€21,137 | +12,653% |
| Operating profit (loss) | 9901 | -€14,677 | €5,405 | +€20,082 | |
| Financial income | 75/76B | €87 | €324 | +€237 | +274% |
| Recurring financial income | 75 | €87 | €324 | +€237 | +274% |
| Financial charges | 65/66B | €8,380 | €7,949 | -€430 | -5.1% |
| Recurring financial charges | 65 | €8,380 | €7,949 | -€430 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | -€22,969 | -€2,220 | +€20,750 | +90.3% |
| Income taxes | 67/77 | €309 | €290 | -€20 | -6.4% |
| Profit (loss) for the period | 9904 | -€23,279 | -€2,509 | +€20,770 | +89.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,279 | -€2,509 | +€20,770 | +89.2% |
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 23 October 2026 via checked.be.