BIOADVICE: 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.
BIOADVICE
Largest movements
- Cash +€53,137
up €53,137 (+92.4%), from €57,518 to €110,655
mainly Current investments (+€36,999) and Receivables within one year (+€13,189)
- Current investments -€36,999
down €36,999 (-15.1%), from €244,380 to €207,381
- Receivables within one year -€13,189
down €13,189 (-89.7%), from €14,697 to €1,508
of which Other amounts receivable: -€13,189
- Other debts +€9,992
up €9,992 (+25.1%), from €39,804 to €49,796
- Profit (loss) carried forward -€6,780
new in 2025: -€6,780
- Gross operating margin -€42,143
down €42,143, from €42,124 to -€19
- Taxes -€8,834
down €8,834 (-98.5%), from €8,966 to €132
- Depreciation +€4,227
up €4,227 (+147.0%), from €2,875 to €7,102
- Financial income +€4,144
up €4,144 (+163.0%), from €2,542 to €6,686
- Financial charges -€1,637
down €1,637 (-22.6%), from €7,239 to €5,602
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 | €541,035 | €546,353 | +€5,317 | +1.0% |
| Fixed assets | 21/28 | €222,216 | €224,301 | +€2,084 | +0.9% |
| Tangible fixed assets | 22/27 | €127,216 | €129,301 | +€2,084 | +1.6% |
| Land and buildings | 22 | €122,704 | €121,323 | -€1,381 | -1.1% |
| Plant, machinery and equipment | 23 | €902 | €616 | -€286 | -31.7% |
| Furniture and vehicles | 24 | €3,610 | €7,361 | +€3,751 | +103.9% |
| Financial fixed assets | 28 | €95,000 | €95,000 | = | 0.0% |
| Current assets | 29/58 | €318,819 | €322,052 | +€3,233 | +1.0% |
| Amounts receivable within one year | 40/41 | €14,697 | €1,508 | -€13,189 | -89.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €14,697 | €1,508 | -€13,189 | -89.7% |
| Current investments | 50/53 | €244,380 | €207,381 | -€36,999 | -15.1% |
| Cash at bank and in hand | 54/58 | €57,518 | €110,655 | +€53,137 | +92.4% |
| Deferred charges and accrued income | 490/1 | €2,224 | €2,507 | +€283 | +12.7% |
| Total equity and liabilities | 10/49 | €541,035 | €546,353 | +€5,317 | +1.0% |
| Equity | 10/15 | €418,522 | €411,743 | -€6,780 | -1.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €412,322 | €412,322 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €410,462 | €410,462 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€6,780 | -€6,780 | |
| Amounts payable | 17/49 | €122,513 | €134,610 | +€12,097 | +9.9% |
| Amounts payable after more than one year | 17 | €75,000 | €75,000 | = | 0.0% |
| Other amounts payable | 178/9 | €75,000 | €75,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €43,303 | €55,109 | +€11,807 | +27.3% |
| Trade debts | 44 | €1,370 | €0 | -€1,370 | -100.0% |
| Suppliers | 440/4 | €1,370 | €0 | -€1,370 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,128 | €5,313 | +€3,185 | +149.7% |
| Taxes | 450/3 | €2,128 | €5,313 | +€3,185 | +149.7% |
| Other amounts payable | 47/48 | €39,804 | €49,796 | +€9,992 | +25.1% |
| Accrued charges and deferred income | 492/3 | €4,211 | €4,501 | +€290 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,875 | €7,102 | +€4,227 | +147.0% |
| Other operating charges | 640/8 | €593 | €611 | +€18 | +3.0% |
| Gross operating margin | 9900 | €42,124 | -€19 | -€42,143 | |
| Operating profit (loss) | 9901 | €38,656 | -€7,732 | -€46,388 | |
| Financial income | 75/76B | €2,542 | €6,686 | +€4,144 | +163.0% |
| Recurring financial income | 75 | €2,542 | €6,686 | +€4,144 | +163.0% |
| Financial charges | 65/66B | €7,239 | €5,602 | -€1,637 | -22.6% |
| Recurring financial charges | 65 | €7,239 | €5,602 | -€1,637 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €33,959 | -€6,648 | -€40,607 | |
| Income taxes | 67/77 | €8,966 | €132 | -€8,834 | -98.5% |
| Profit (loss) for the period | 9904 | €24,993 | -€6,780 | -€31,772 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,993 | -€6,780 | -€31,772 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.