Bio Wink: 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 Wink
Largest movements
- Receivables within one year -€58,909
down €58,909 (-57.9%), from €101,678 to €42,769
of which Trade receivables: -€67,909
- Cash -€53,866
down €53,866 (-77.2%), from €69,802 to €15,935
mainly Trade debts (-€78,034) and Other debts (-€49,050)
- Tangible fixed assets -€2,600
no longer reported in 2025 (was €2,600)
- Trade debts -€78,034
down €78,034 (-83.4%), from €93,587 to €15,553
- Other debts -€49,050
down €49,050 (-52.0%), from €94,396 to €45,346
- Profit (loss) carried forward +€11,659
up €11,659 (+128%), from €9,120 to €20,779
- Gross operating margin -€35,930
down €35,930 (-62.0%), from €57,907 to €21,977
- Financial charges +€1,818
up €1,818 (+4,811%), from €38 to €1,856
- Taxes -€971
down €971 (-18.2%), from €5,338 to €4,367
- Other operating charges +€692
up €692 (+85.5%), from €810 to €1,502
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 | €222,448 | €106,514 | -€115,934 | -52.1% |
| Fixed assets | 21/28 | €2,600 | - | -€2,600 | |
| Tangible fixed assets | 22/27 | €2,600 | - | -€2,600 | |
| Plant, machinery and equipment | 23 | €2,600 | - | -€2,600 | |
| Current assets | 29/58 | €219,848 | €106,514 | -€113,334 | -51.6% |
| Stocks and contracts in progress | 3 | €48,369 | €47,810 | -€559 | -1.2% |
| Stocks | 30/36 | €48,369 | €47,810 | -€559 | -1.2% |
| Amounts receivable within one year | 40/41 | €101,678 | €42,769 | -€58,909 | -57.9% |
| Trade receivables | 40 | €99,615 | €31,705 | -€67,909 | -68.2% |
| Other amounts receivable | 41 | €2,063 | €11,063 | +€9,000 | +436% |
| Cash at bank and in hand | 54/58 | €69,802 | €15,935 | -€53,866 | -77.2% |
| Total equity and liabilities | 10/49 | €222,448 | €106,514 | -€115,934 | -52.1% |
| Equity | 10/15 | €27,620 | €38,779 | +€11,159 | +40.4% |
| Contributions | 10/11 | €18,500 | €18,000 | -€500 | -2.7% |
| Profit (loss) carried forward | 14 | €9,120 | €20,779 | +€11,659 | +128% |
| Amounts payable | 17/49 | €194,828 | €67,735 | -€127,094 | -65.2% |
| Amounts payable within one year | 42/48 | €194,828 | €67,735 | -€127,094 | -65.2% |
| Trade debts | 44 | €93,587 | €15,553 | -€78,034 | -83.4% |
| Suppliers | 440/4 | €93,587 | €15,553 | -€78,034 | -83.4% |
| Taxes, remuneration and social security | 45 | €6,846 | €6,836 | -€10 | -0.1% |
| Taxes | 450/3 | €6,846 | €6,836 | -€10 | -0.1% |
| Other amounts payable | 47/48 | €94,396 | €45,346 | -€49,050 | -52.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,023 | €2,600 | -€423 | -14.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €122 | - | -€122 | |
| Other operating charges | 640/8 | €810 | €1,502 | +€692 | +85.5% |
| Gross operating margin | 9900 | €57,907 | €21,977 | -€35,930 | -62.0% |
| Operating profit (loss) | 9901 | €53,952 | €17,875 | -€36,077 | -66.9% |
| Financial income | 75/76B | €0 | €8 | +€8 | +2,312% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +2,312% |
| Financial charges | 65/66B | €38 | €1,856 | +€1,818 | +4,811% |
| Recurring financial charges | 65 | €38 | €1,856 | +€1,818 | +4,811% |
| Profit (loss) for the period before taxes | 9903 | €53,914 | €16,027 | -€37,887 | -70.3% |
| Income taxes | 67/77 | €5,338 | €4,367 | -€971 | -18.2% |
| Profit (loss) for the period | 9904 | €48,576 | €11,659 | -€36,917 | -76.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,576 | €11,659 | -€36,917 | -76.0% |
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 22 October 2026 via checked.be.