BIO-UNIQUE: 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-UNIQUE
Largest movements
- Receivables within one year +€79,807
up €79,807 (+179.2%), from €44,535 to €124,342
of which Trade receivables: +€60,170
- Receivables after one year -€21,000
down €21,000 (-6.1%), from €343,000 to €322,000
- Cash -€7,528
down €7,528 (-31.4%), from €23,961 to €16,433
mainly Receivables within one year (-€79,807) and Investment in fixed assets (net) (-€2,679)
- Trade debts +€40,722
up €40,722 (+137.4%), from €29,643 to €70,365
- Reserves +€9,250
up €9,250 (+2.7%), from €341,932 to €351,182
- Gross operating margin -€31,811
down €31,811 (-60.3%), from €52,716 to €20,905
- Depreciation -€14,595
down €14,595 (-70.0%), from €20,852 to €6,257
- Taxes -€1,627
down €1,627 (-53.4%), from €3,048 to €1,421
- Financial charges +€1,236
up €1,236 (+373.4%), from €331 to €1,567
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.
Cash bridge derived
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 | €425,582 | €473,026 | +€47,444 | +11.1% |
| Fixed assets | 21/28 | €12,676 | €9,098 | -€3,578 | -28.2% |
| Tangible fixed assets | 22/27 | €12,676 | €9,098 | -€3,578 | -28.2% |
| Plant, machinery and equipment | 23 | €7,280 | €3,454 | -€3,826 | -52.6% |
| Furniture and vehicles | 24 | €5,396 | €5,644 | +€248 | +4.6% |
| Current assets | 29/58 | €412,906 | €463,928 | +€51,022 | +12.4% |
| Amounts receivable after more than one year | 29 | €343,000 | €322,000 | -€21,000 | -6.1% |
| Other amounts receivable | 291 | €343,000 | €322,000 | -€21,000 | -6.1% |
| Amounts receivable within one year | 40/41 | €44,535 | €124,342 | +€79,807 | +179.2% |
| Trade receivables | 40 | €24,552 | €84,722 | +€60,170 | +245.1% |
| Other amounts receivable | 41 | €19,983 | €39,620 | +€19,637 | +98.3% |
| Cash at bank and in hand | 54/58 | €23,961 | €16,433 | -€7,528 | -31.4% |
| Deferred charges and accrued income | 490/1 | €1,410 | €1,153 | -€257 | -18.2% |
| Total equity and liabilities | 10/49 | €425,582 | €473,026 | +€47,444 | +11.1% |
| Equity | 10/15 | €351,632 | €360,898 | +€9,266 | +2.6% |
| Contributions | 10/11 | €9,700 | €9,700 | = | 0.0% |
| Reserves | 13 | €341,932 | €351,182 | +€9,250 | +2.7% |
| Distributable reserves | 133 | €341,932 | €351,182 | +€9,250 | +2.7% |
| Profit (loss) carried forward | 14 | - | €16 | +€16 | |
| Amounts payable | 17/49 | €73,950 | €112,128 | +€38,178 | +51.6% |
| Amounts payable within one year | 42/48 | €73,691 | €111,786 | +€38,095 | +51.7% |
| Trade debts | 44 | €29,643 | €70,365 | +€40,722 | +137.4% |
| Suppliers | 440/4 | €29,643 | €70,365 | +€40,722 | +137.4% |
| Taxes, remuneration and social security | 45 | €3,048 | €1,421 | -€1,627 | -53.4% |
| Taxes | 450/3 | €3,048 | €1,421 | -€1,627 | -53.4% |
| Other amounts payable | 47/48 | €41,000 | €40,000 | -€1,000 | -2.4% |
| Accrued charges and deferred income | 492/3 | €259 | €342 | +€83 | +32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,852 | €6,257 | -€14,595 | -70.0% |
| Other operating charges | 640/8 | €1,290 | €1,260 | -€30 | -2.3% |
| Non-recurring operating charges | 66A | - | €1,134 | +€1,134 | |
| Gross operating margin | 9900 | €52,716 | €20,905 | -€31,811 | -60.3% |
| Operating profit (loss) | 9901 | €30,574 | €12,254 | -€18,320 | -59.9% |
| Financial charges | 65/66B | €331 | €1,567 | +€1,236 | +373.4% |
| Recurring financial charges | 65 | €331 | €1,567 | +€1,236 | +373.4% |
| Profit (loss) for the period before taxes | 9903 | €30,243 | €10,687 | -€19,556 | -64.7% |
| Income taxes | 67/77 | €3,048 | €1,421 | -€1,627 | -53.4% |
| Profit (loss) for the period | 9904 | €27,195 | €9,266 | -€17,929 | -65.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,195 | €9,266 | -€17,929 | -65.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.