BIOAUDE: 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.
BIOAUDE
Largest movements
- Receivables within one year +€86,993
up €86,993 (+11.7%), from €743,698 to €830,691
of which Other amounts receivable: +€86,993
- Cash +€56,398
up €56,398 (+22.1%), from €255,461 to €311,859
mainly Other debts (+€833,587) and Net result for the year (+€393,036)
- Other debts +€833,587
up €833,587 (+489.0%), from €170,474 to €1.0m
- Reserves -€676,764
down €676,764 (-36.5%), from €1.9m to €1.2m
of which Distributable reserves: -€676,764
- Debts after one year -€140,957
down €140,957 (-13.6%), from €1.0m to €892,082
- Tax, wage and social debts +€103,861
up €103,861 (+193.6%), from €53,644 to €157,505
- Financial income -€64,534
down €64,534 (-58.9%), from €109,485 to €44,951
- Depreciation -€30,896
down €30,896 (-32.1%), from €96,306 to €65,410
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 | €3,291,694 | €3,427,112 | +€135,418 | +4.1% |
| Fixed assets | 21/28 | €1,786,253 | €1,772,822 | -€13,430 | -0.8% |
| Tangible fixed assets | 22/27 | €1,785,628 | €1,772,197 | -€13,430 | -0.8% |
| Land and buildings | 22 | €1,776,820 | €1,763,821 | -€12,999 | -0.7% |
| Furniture and vehicles | 24 | €7,950 | €7,950 | = | 0.0% |
| Other tangible fixed assets | 26 | €858 | €426 | -€431 | -50.3% |
| Financial fixed assets | 28 | €625 | €625 | = | 0.0% |
| Current assets | 29/58 | €1,505,441 | €1,654,289 | +€148,848 | +9.9% |
| Amounts receivable within one year | 40/41 | €743,698 | €830,691 | +€86,993 | +11.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €743,698 | €830,691 | +€86,993 | +11.7% |
| Current investments | 50/53 | €500,784 | €503,811 | +€3,028 | +0.6% |
| Cash at bank and in hand | 54/58 | €255,461 | €311,859 | +€56,398 | +22.1% |
| Deferred charges and accrued income | 490/1 | €5,498 | €7,929 | +€2,430 | +44.2% |
| Total equity and liabilities | 10/49 | €3,291,694 | €3,427,112 | +€135,418 | +4.1% |
| Equity | 10/15 | €1,867,693 | €1,190,929 | -€676,764 | -36.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,855,293 | €1,178,529 | -€676,764 | -36.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,855,293 | €1,178,529 | -€676,764 | -36.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,424,001 | €2,236,183 | +€812,182 | +57.0% |
| Amounts payable after more than one year | 17 | €1,033,039 | €892,082 | -€140,957 | -13.6% |
| Financial debts | 170/4 | €1,033,039 | €892,082 | -€140,957 | -13.6% |
| Amounts payable within one year | 42/48 | €389,524 | €1,341,721 | +€952,198 | +244.5% |
| Current portion of amounts payable after more than one year | 42 | €137,456 | €140,957 | +€3,501 | +2.5% |
| Financial debts | 43 | €25,514 | €25,434 | -€80 | -0.3% |
| Credit institutions | 430/8 | €25,514 | €25,434 | -€80 | -0.3% |
| Trade debts | 44 | €2,435 | €13,764 | +€11,329 | +465.3% |
| Suppliers | 440/4 | €2,435 | €13,764 | +€11,329 | +465.3% |
| Taxes, remuneration and social security | 45 | €53,644 | €157,505 | +€103,861 | +193.6% |
| Taxes | 450/3 | €53,644 | €157,505 | +€103,861 | +193.6% |
| Other amounts payable | 47/48 | €170,474 | €1,004,061 | +€833,587 | +489.0% |
| Accrued charges and deferred income | 492/3 | €1,438 | €2,379 | +€941 | +65.4% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,306 | €65,410 | -€30,896 | -32.1% |
| Other operating charges | 640/8 | €13,858 | €14,921 | +€1,063 | +7.7% |
| Gross operating margin | 9900 | €642,797 | €642,339 | -€458 | -0.1% |
| Operating profit (loss) | 9901 | €532,634 | €562,008 | +€29,374 | +5.5% |
| Financial income | 75/76B | €109,485 | €44,951 | -€64,534 | -58.9% |
| Recurring financial income | 75 | €109,485 | €44,951 | -€64,534 | -58.9% |
| Financial charges | 65/66B | €31,656 | €36,354 | +€4,698 | +14.8% |
| Recurring financial charges | 65 | €31,656 | €36,354 | +€4,698 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €610,463 | €570,604 | -€39,859 | -6.5% |
| Income taxes | 67/77 | €174,960 | €177,568 | +€2,608 | +1.5% |
| Profit (loss) for the period | 9904 | €435,502 | €393,036 | -€42,466 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €435,502 | €393,036 | -€42,466 | -9.8% |
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 2 October 2026 via checked.be.