BIOAWARE: 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.
BIOAWARE
Largest movements
- Current investments +€553,746
new in 2025: €553,746
- Cash +€80,941
up €80,941 (+19.6%), from €413,499 to €494,440
mainly Current portion of long-term debt (+€492,656) and Net result for the year (+€68,085)
- Financial fixed assets -€57,798
down €57,798 (-94.7%), from €61,020 to €3,222
- Current portion of long-term debt +€492,656
up €492,656 (+308%), from €160,150 to €652,806
- Profit (loss) carried forward +€68,085
up €68,085 (+100%), from €67,820 to €135,906
- Trade debts +€35,802
up €35,802 (+11.8%), from €303,689 to €339,491
- Tax, wage and social debts -€23,176
down €23,176 (-43.4%), from €53,373 to €30,197
of which Remuneration and social security: -€11,708
- Write-downs +€27,686
new in 2025: €27,686
- Gross operating margin +€26,492
up €26,492 (+9.1%), from €291,854 to €318,346
- Staff costs +€11,279
up €11,279 (+6.8%), from €165,042 to €176,321
- Taxes -€10,963
down €10,963 (-59.4%), from €18,450 to €7,486
- Other operating charges -€6,180
down €6,180 (-79.5%), from €7,775 to €1,595
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 | €654,422 | €1,230,012 | +€575,590 | +88.0% |
| Fixed assets | 21/28 | €169,815 | €100,367 | -€69,448 | -40.9% |
| Tangible fixed assets | 22/27 | €108,795 | €97,145 | -€11,650 | -10.7% |
| Land and buildings | 22 | - | €22,314 | +€22,314 | |
| Furniture and vehicles | 24 | €93,463 | €63,564 | -€29,899 | -32.0% |
| Other tangible fixed assets | 26 | €15,332 | €11,267 | -€4,065 | -26.5% |
| Financial fixed assets | 28 | €61,020 | €3,222 | -€57,798 | -94.7% |
| Current assets | 29/58 | €484,607 | €1,129,646 | +€645,038 | +133% |
| Amounts receivable within one year | 40/41 | €71,108 | €81,459 | +€10,351 | +14.6% |
| Trade receivables | 40 | €52,531 | €58,922 | +€6,392 | +12.2% |
| Other amounts receivable | 41 | €18,578 | €22,537 | +€3,959 | +21.3% |
| Current investments | 50/53 | - | €553,746 | +€553,746 | |
| Cash at bank and in hand | 54/58 | €413,499 | €494,440 | +€80,941 | +19.6% |
| Total equity and liabilities | 10/49 | €654,422 | €1,230,012 | +€575,590 | +88.0% |
| Equity | 10/15 | €137,210 | €205,295 | +€68,085 | +49.6% |
| Contributions | 10/11 | €61,990 | €61,990 | = | 0.0% |
| Capital | 10 | €61,990 | €61,990 | = | 0.0% |
| Issued capital | 100 | €61,990 | €61,990 | = | 0.0% |
| Reserves | 13 | €7,400 | €7,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,820 | €135,906 | +€68,085 | +100% |
| Amounts payable | 17/49 | €517,213 | €1,024,717 | +€507,505 | +98.1% |
| Amounts payable within one year | 42/48 | €517,213 | €1,024,717 | +€507,505 | +98.1% |
| Current portion of amounts payable after more than one year | 42 | €160,150 | €652,806 | +€492,656 | +308% |
| Trade debts | 44 | €303,689 | €339,491 | +€35,802 | +11.8% |
| Suppliers | 440/4 | €303,689 | €339,491 | +€35,802 | +11.8% |
| Taxes, remuneration and social security | 45 | €53,373 | €30,197 | -€23,176 | -43.4% |
| Taxes | 450/3 | €18,151 | €6,683 | -€11,468 | -63.2% |
| Remuneration and social security | 454/9 | €35,222 | €23,514 | -€11,708 | -33.2% |
| Other amounts payable | 47/48 | - | €2,222 | +€2,222 | |
| Remuneration, social security and pensions | 62 | €165,042 | €176,321 | +€11,279 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,611 | €43,149 | +€2,538 | +6.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €27,686 | +€27,686 | |
| Other operating charges | 640/8 | €7,775 | €1,595 | -€6,180 | -79.5% |
| Non-recurring operating charges | 66A | €7,519 | - | -€7,519 | |
| Gross operating margin | 9900 | €291,854 | €318,346 | +€26,492 | +9.1% |
| Operating profit (loss) | 9901 | €70,906 | €69,595 | -€1,312 | -1.8% |
| Financial income | 75/76B | €1,028 | €6,774 | +€5,746 | +559% |
| Recurring financial income | 75 | €1,028 | €6,774 | +€5,746 | +559% |
| Financial charges | 65/66B | €842 | €797 | -€46 | -5.4% |
| Recurring financial charges | 65 | €842 | €797 | -€46 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €71,092 | €75,572 | +€4,480 | +6.3% |
| Income taxes | 67/77 | €18,450 | €7,486 | -€10,963 | -59.4% |
| Profit (loss) for the period | 9904 | €52,642 | €68,085 | +€15,443 | +29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,642 | €68,085 | +€15,443 | +29.3% |
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 29 October 2026 via checked.be.