BIOARTS: 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.
BIOARTS
Largest movements
- Cash -€34,941
down €34,941 (-19.1%), from €182,490 to €147,549
mainly Tax, wage and social debts (-€97,692) and Contributions, distributions and other (-€51,600)
- Tax, wage and social debts -€97,692
down €97,692 (-82.5%), from €118,476 to €20,784
of which Remuneration and social security: -€96,940
- Profit (loss) carried forward +€37,252
up €37,252 (+11.9%), from €313,114 to €350,366
- Other debts +€29,100
up €29,100 (+39.8%), from €73,123 to €102,223
- Gross operating margin -€6,388
down €6,388 (-6.1%), from €104,824 to €98,436
- Taxes +€2,136
up €2,136 (+54.0%), from €3,959 to €6,095
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 | €547,232 | €517,534 | -€29,698 | -5.4% |
| Fixed assets | 21/28 | €364,599 | €369,842 | +€5,243 | +1.4% |
| Tangible fixed assets | 22/27 | €364,599 | €369,842 | +€5,243 | +1.4% |
| Land and buildings | 22 | €357,923 | €357,923 | = | 0.0% |
| Plant, machinery and equipment | 23 | €6,676 | €9,557 | +€2,881 | +43.2% |
| Furniture and vehicles | 24 | - | €2,362 | +€2,362 | |
| Current assets | 29/58 | €182,633 | €147,692 | -€34,941 | -19.1% |
| Stocks and contracts in progress | 3 | €143 | €143 | = | 0.0% |
| Stocks | 30/36 | €143 | €143 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €182,490 | €147,549 | -€34,941 | -19.1% |
| Total equity and liabilities | 10/49 | €547,232 | €517,534 | -€29,698 | -5.4% |
| Equity | 10/15 | €347,461 | €384,713 | +€37,252 | +10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,747 | €15,747 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,887 | €13,887 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €313,114 | €350,366 | +€37,252 | +11.9% |
| Amounts payable | 17/49 | €199,771 | €132,821 | -€66,950 | -33.5% |
| Amounts payable after more than one year | 17 | €1,973 | €1,973 | = | 0.0% |
| Advances received on contracts in progress | 176 | €1,973 | €1,973 | = | 0.0% |
| Amounts payable within one year | 42/48 | €192,295 | €124,663 | -€67,632 | -35.2% |
| Trade debts | 44 | €696 | €1,656 | +€960 | +138% |
| Suppliers | 440/4 | €696 | €1,656 | +€960 | +138% |
| Taxes, remuneration and social security | 45 | €118,476 | €20,784 | -€97,692 | -82.5% |
| Taxes | 450/3 | €15,216 | €14,464 | -€752 | -4.9% |
| Remuneration and social security | 454/9 | €103,260 | €6,320 | -€96,940 | -93.9% |
| Other amounts payable | 47/48 | €73,123 | €102,223 | +€29,100 | +39.8% |
| Accrued charges and deferred income | 492/3 | €5,503 | €6,185 | +€682 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,159 | €4,111 | +€952 | +30.1% |
| Gross operating margin | 9900 | €104,824 | €98,436 | -€6,388 | -6.1% |
| Operating profit (loss) | 9901 | €101,665 | €94,325 | -€7,340 | -7.2% |
| Financial income | 75/76B | €472 | €672 | +€200 | +42.4% |
| Recurring financial income | 75 | €472 | €672 | +€200 | +42.4% |
| Financial charges | 65/66B | €50 | €50 | = | 0.0% |
| Recurring financial charges | 65 | €50 | €50 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €102,087 | €94,947 | -€7,140 | -7.0% |
| Income taxes | 67/77 | €3,959 | €6,095 | +€2,136 | +54.0% |
| Profit (loss) for the period | 9904 | €98,128 | €88,852 | -€9,276 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €98,128 | €88,852 | -€9,276 | -9.5% |
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 16 October 2026 via checked.be.