BIOACADEMY: 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.
BIOACADEMY
Largest movements
- Receivables after one year +€58,404
up €58,404 (+14.4%), from €406,051 to €464,454
- Receivables within one year -€45,553
down €45,553 (-60.3%), from €75,553 to €30,000
of which Trade receivables: -€45,553
- Stocks and contracts -€27,167
down €27,167 (-28.9%), from €94,093 to €66,925
- Trade debts -€14,934
down €14,934 (-67.7%), from €22,047 to €7,113
- Financial income -€1,357
down €1,357 (-5.4%), from €24,943 to €23,587
- Depreciation -€1,340
down €1,340 (-66.6%), from €2,012 to €672
- Gross operating margin -€585
down €585 (-3.0%), from -€19,294 to -€19,879
- Other operating charges -€379
down €379 (-31.6%), from €1,198 to €819
- Taxes -€203
down €203 (-11.7%), from €1,728 to €1,525
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 | €582,822 | €569,562 | -€13,259 | -2.3% |
| Fixed assets | 21/28 | €672 | - | -€672 | |
| Tangible fixed assets | 22/27 | €672 | - | -€672 | |
| Furniture and vehicles | 24 | €672 | - | -€672 | |
| Current assets | 29/58 | €582,150 | €569,562 | -€12,588 | -2.2% |
| Amounts receivable after more than one year | 29 | €406,051 | €464,454 | +€58,404 | +14.4% |
| Other amounts receivable | 291 | €406,051 | €464,454 | +€58,404 | +14.4% |
| Stocks and contracts in progress | 3 | €94,093 | €66,925 | -€27,167 | -28.9% |
| Stocks | 30/36 | €94,093 | €66,925 | -€27,167 | -28.9% |
| Amounts receivable within one year | 40/41 | €75,553 | €30,000 | -€45,553 | -60.3% |
| Trade receivables | 40 | €45,553 | - | -€45,553 | |
| Other amounts receivable | 41 | €30,000 | €30,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,454 | €8,183 | +€1,729 | +26.8% |
| Total equity and liabilities | 10/49 | €582,822 | €569,562 | -€13,259 | -2.3% |
| Equity | 10/15 | €439,945 | €440,547 | +€601 | +0.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €459,974 | €459,974 | = | 0.0% |
| Distributable reserves | 133 | €459,974 | €459,974 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,429 | -€31,828 | +€601 | +1.9% |
| Provisions and deferred taxes | 16 | €102,043 | €102,043 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €102,043 | €102,043 | = | 0.0% |
| Pensions and similar obligations | 160 | €102,043 | €102,043 | = | 0.0% |
| Amounts payable | 17/49 | €40,834 | €26,973 | -€13,861 | -33.9% |
| Amounts payable within one year | 42/48 | €40,834 | €26,973 | -€13,861 | -33.9% |
| Trade debts | 44 | €22,047 | €7,113 | -€14,934 | -67.7% |
| Suppliers | 440/4 | €22,047 | €7,113 | -€14,934 | -67.7% |
| Taxes, remuneration and social security | 45 | €3,786 | €4,860 | +€1,073 | +28.4% |
| Taxes | 450/3 | €3,786 | €4,860 | +€1,073 | +28.4% |
| Other amounts payable | 47/48 | €15,000 | €15,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,012 | €672 | -€1,340 | -66.6% |
| Other operating charges | 640/8 | €1,198 | €819 | -€379 | -31.6% |
| Gross operating margin | 9900 | -€19,294 | -€19,879 | -€585 | -3.0% |
| Operating profit (loss) | 9901 | -€22,504 | -€21,370 | +€1,134 | +5.0% |
| Financial income | 75/76B | €24,943 | €23,587 | -€1,357 | -5.4% |
| Recurring financial income | 75 | €24,943 | €23,587 | -€1,357 | -5.4% |
| Financial charges | 65/66B | €115 | €91 | -€25 | -21.3% |
| Recurring financial charges | 65 | €115 | €91 | -€25 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €2,324 | €2,126 | -€198 | -8.5% |
| Income taxes | 67/77 | €1,728 | €1,525 | -€203 | -11.7% |
| Profit (loss) for the period | 9904 | €596 | €601 | +€5 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €596 | €601 | +€5 | +0.8% |
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 16 October 2026 via checked.be.