Bio -X Diagnostics: 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.
What changed
Bio -X Diagnostics
NACE 46.851, Wholesale of industrial chemicals
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€56,097
2024 · €174,667-€118,570
Equity
€3.6m
2024 · €3.6m+€17,209
Cash
€136,803
2024 · €432,349-€295,546
Balance sheet total
€5.2m
2024 · €5.3m-€155,987
Largest movements
Assets
- Cash -€295,546
down €295,546 (-68.4%), from €432,349 to €136,803
mainly Investment in fixed assets (net) (-€286,603) and Stocks and contracts (-€241,191)
- Stocks and contracts +€241,191
up €241,191 (+16.7%), from €1.4m to €1.7m
- Receivables within one year -€65,883
down €65,883 (-9.5%), from €691,762 to €625,880
of which Trade receivables: -€90,109
Equity and liabilities
- Debts after one year -€175,746
down €175,746 (-85.6%), from €205,258 to €29,513
- Trade debts +€143,131
up €143,131 (+14.8%), from €964,472 to €1.1m
- Accrued charges and deferred income -€114,696
no longer reported in 2025 (was €114,696)
Income statement
- Staff costs +€243,268
up €243,268 (+17.2%), from €1.4m to €1.7m
- Turnover +€182,083
up €182,083 (+3.1%), from €5.9m to €6.1m
- Other operating income +€117,155
up €117,155 (+53.9%), from €217,493 to €334,648
- Services and other goods +€93,991
up €93,991 (+10.8%), from €866,480 to €960,472
- Goods and materials -€61,219
down €61,219 (-1.8%), from €3.5m to €3.4m
of which Change in stocks: decrease (increase): -€358,434
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.
Result 2024
€174,667
Turnover
+€182,083
Other operating income
+€117,155
Goods and materials
+€61,219
Services and other goods
-€93,991
Staff costs
-€243,268
Depreciation
-€21,198
Write-downs
+€801
Provisions
+€8,878
Other operating charges
-€11,171
Other operating items
-€142,936
Financial income
-€4,004
Financial charges
+€1,213
Taxes
+€26,651
Result 2025
€56,097
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€203,430
Investment
-€286,603
Financing
-€212,373
Cash 2024
€432,349
From operations (derived)
+€203,430
Net result for the year
+€56,097
Depreciation
+€306,291
Stocks and contracts
-€241,191
Receivables within one year
+€65,883
Deferred charges and accrued income
+€16,060
Provisions
-€4,439
Trade debts
+€143,131
Tax, wage and social debts
-€20,399
Other debts
-€3,308
Accrued charges and deferred income
-€114,696
Investment (derived)
-€286,603
Investment in fixed assets (net)
-€286,603
Financing
-€212,373
Debts after one year
-€175,746
Current portion of long-term debt
+€2,260
Contributions, distributions and other
-€38,887
Cash 2025
€136,803
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,338,858 | €5,182,871 | -€155,987 | -2.9% |
| Fixed assets | 21/28 | €2,713,711 | €2,694,022 | -€19,688 | -0.7% |
| Intangible fixed assets | 21 | €138,130 | €159,057 | +€20,926 | +15.1% |
| Tangible fixed assets | 22/27 | €1,425,531 | €1,384,916 | -€40,614 | -2.8% |
| Land and buildings | 22 | €1,084,586 | €969,253 | -€115,332 | -10.6% |
| Plant, machinery and equipment | 23 | €73,330 | €95,290 | +€21,960 | +29.9% |
| Furniture and vehicles | 24 | €251,711 | €311,588 | +€59,877 | +23.8% |
| Other tangible fixed assets | 26 | €15,904 | €8,785 | -€7,119 | -44.8% |
| Financial fixed assets | 28 | €1,150,050 | €1,150,050 | = | 0.0% |
| Affiliated companies | 280/1 | €1,150,000 | €1,150,000 | = | 0.0% |
| Participating interests | 280 | €1,150,000 | €1,150,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €50 | €50 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €2,625,147 | €2,488,849 | -€136,298 | -5.2% |
| Stocks and contracts in progress | 3 | €1,440,658 | €1,681,849 | +€241,191 | +16.7% |
| Stocks | 30/36 | €1,440,658 | €1,681,849 | +€241,191 | +16.7% |
| Finished goods | 33 | €793,845 | €815,103 | +€21,258 | +2.7% |
| Goods purchased for resale | 34 | €646,813 | €866,746 | +€219,933 | +34.0% |
| Amounts receivable within one year | 40/41 | €691,762 | €625,880 | -€65,883 | -9.5% |
| Trade receivables | 40 | €602,612 | €512,503 | -€90,109 | -15.0% |
| Other amounts receivable | 41 | €89,151 | €113,377 | +€24,226 | +27.2% |
| Cash at bank and in hand | 54/58 | €432,349 | €136,803 | -€295,546 | -68.4% |
| Deferred charges and accrued income | 490/1 | €60,378 | €44,318 | -€16,060 | -26.6% |
| Total equity and liabilities | 10/49 | €5,338,858 | €5,182,871 | -€155,987 | -2.9% |
| Equity | 10/15 | €3,626,387 | €3,643,597 | +€17,209 | +0.5% |
| Contributions | 10/11 | €2,118,600 | €2,118,600 | = | 0.0% |
| Capital | 10 | €2,118,600 | €2,118,600 | = | 0.0% |
| Issued capital | 100 | €2,118,600 | €2,118,600 | = | 0.0% |
| Reserves | 13 | €165,617 | €168,422 | +€2,805 | +1.7% |
| Non-distributable reserves | 130/1 | €165,617 | €168,422 | +€2,805 | +1.7% |
| Legal reserve | 130 | €165,617 | €168,422 | +€2,805 | +1.7% |
| Profit (loss) carried forward | 14 | €1,065,127 | €1,118,419 | +€53,292 | +5.0% |
| Investment grants | 15 | €277,044 | €238,156 | -€38,887 | -14.0% |
| Provisions and deferred taxes | 16 | €4,439 | - | -€4,439 | |
| Provisions for liabilities and charges | 160/5 | €4,439 | - | -€4,439 | |
| Other liabilities and charges | 164/5 | €4,439 | - | -€4,439 | |
| Amounts payable | 17/49 | €1,708,031 | €1,539,275 | -€168,757 | -9.9% |
| Amounts payable after more than one year | 17 | €205,258 | €29,513 | -€175,746 | -85.6% |
| Financial debts | 170/4 | €205,258 | €29,513 | -€175,746 | -85.6% |
| Credit institutions | 173 | €205,258 | €29,513 | -€175,746 | -85.6% |
| Amounts payable within one year | 42/48 | €1,388,078 | €1,509,762 | +€121,684 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €173,486 | €175,746 | +€2,260 | +1.3% |
| Trade debts | 44 | €964,472 | €1,107,604 | +€143,131 | +14.8% |
| Suppliers | 440/4 | €964,472 | €1,107,604 | +€143,131 | +14.8% |
| Taxes, remuneration and social security | 45 | €235,262 | €214,863 | -€20,399 | -8.7% |
| Taxes | 450/3 | €14,718 | €26,622 | +€11,904 | +80.9% |
| Remuneration and social security | 454/9 | €220,543 | €188,240 | -€32,303 | -14.6% |
| Other amounts payable | 47/48 | €14,858 | €11,550 | -€3,308 | -22.3% |
| Accrued charges and deferred income | 492/3 | €114,696 | - | -€114,696 | |
| Operating income | 70/76A | €6,275,948 | €6,436,689 | +€160,741 | +2.6% |
| Turnover | 70 | €5,898,700 | €6,080,783 | +€182,083 | +3.1% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €158,755 | €21,258 | -€137,497 | -86.6% |
| Other operating income | 74 | €217,493 | €334,648 | +€117,155 | +53.9% |
| Non-recurring operating income | 76A | €1,000 | - | -€1,000 | |
| Operating charges | 60/66A | €6,086,004 | €6,389,174 | +€303,170 | +5.0% |
| Goods for resale, raw materials and consumables | 60 | €3,458,561 | €3,397,342 | -€61,219 | -1.8% |
| Purchases | 600/8 | €3,320,061 | €3,617,275 | +€297,214 | +9.0% |
| Change in stocks: decrease (increase) | 609 | €138,500 | -€219,933 | -€358,434 | |
| Services and other goods | 61 | €866,480 | €960,472 | +€93,991 | +10.8% |
| Remuneration, social security and pensions | 62 | €1,415,686 | €1,658,954 | +€243,268 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €285,093 | €306,291 | +€21,198 | +7.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €801 | - | -€801 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €4,439 | -€4,439 | -€8,878 | |
| Other operating charges | 640/8 | €54,944 | €66,115 | +€11,171 | +20.3% |
| Non-recurring operating charges | 66A | - | €4,439 | +€4,439 | |
| Operating profit (loss) | 9901 | €189,944 | €47,515 | -€142,429 | -75.0% |
| Financial income | 75/76B | €43,338 | €39,334 | -€4,004 | -9.2% |
| Recurring financial income | 75 | €43,338 | €39,334 | -€4,004 | -9.2% |
| Other financial income | 752/9 | €43,338 | €39,334 | -€4,004 | -9.2% |
| Financial charges | 65/66B | €23,518 | €22,306 | -€1,213 | -5.2% |
| Recurring financial charges | 65 | €23,518 | €22,306 | -€1,213 | -5.2% |
| Debt charges | 650 | €8,988 | €6,472 | -€2,516 | -28.0% |
| Other financial charges | 652/9 | €14,531 | €15,834 | +€1,303 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €209,764 | €64,543 | -€145,221 | -69.2% |
| Income taxes | 67/77 | €35,098 | €8,447 | -€26,651 | -75.9% |
| Taxes | 670/3 | €35,098 | €25,000 | -€10,098 | -28.8% |
| Tax adjustments and reversals of tax provisions | 77 | - | €16,553 | +€16,553 | |
| Profit (loss) for the period | 9904 | €174,667 | €56,097 | -€118,570 | -67.9% |
| Profit (loss) for the period to be appropriated | 9905 | €174,667 | €56,097 | -€118,570 | -67.9% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.