BIOCARE: 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.
BIOCARE
Largest movements
- Tangible fixed assets -€112,339
down €112,339 (-7.0%), from €1.6m to €1.5m
- Receivables within one year +€86,217
up €86,217 (+44.9%), from €192,181 to €278,398
of which Other amounts receivable: +€98,167
- Stocks and contracts +€46,350
up €46,350 (+15.8%), from €293,655 to €340,006
- Other debts -€66,634
down €66,634 (-77.8%), from €85,684 to €19,051
- Debts after one year +€46,016
up €46,016 (+3.4%), from €1.4m to €1.4m
of which Financial debts: +€44,616
- Short-term financial debts +€31,756
up €31,756 (+20.8%), from €152,790 to €184,546
- Gross operating margin +€52,102
up €52,102 (+22.7%), from €229,812 to €281,914
- Financial charges +€40,026
up €40,026 (+155.3%), from €25,769 to €65,795
- Depreciation +€33,010
up €33,010 (+48.7%), from €67,767 to €100,777
- Other operating charges +€28,088
up €28,088 (+403.7%), from €6,957 to €35,045
- Financial income -€7,699
down €7,699 (-70.4%), from €10,935 to €3,236
of which Financial income: -€7,816
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,093,480 | €2,123,071 | +€29,592 | +1.4% |
| Fixed assets | 21/28 | €1,604,400 | €1,492,061 | -€112,339 | -7.0% |
| Tangible fixed assets | 22/27 | €1,604,148 | €1,491,809 | -€112,339 | -7.0% |
| Land and buildings | 22 | €616,975 | €577,159 | -€39,816 | -6.5% |
| Plant, machinery and equipment | 23 | €105,706 | €71,937 | -€33,769 | -31.9% |
| Furniture and vehicles | 24 | €7,955 | €4,211 | -€3,744 | -47.1% |
| Leasing and similar rights | 25 | €873,511 | €838,502 | -€35,010 | -4.0% |
| Financial fixed assets | 28 | €252 | €252 | = | 0.0% |
| Current assets | 29/58 | €489,079 | €631,010 | +€141,931 | +29.0% |
| Stocks and contracts in progress | 3 | €293,655 | €340,006 | +€46,350 | +15.8% |
| Stocks | 30/36 | €293,655 | €340,006 | +€46,350 | +15.8% |
| Amounts receivable within one year | 40/41 | €192,181 | €278,398 | +€86,217 | +44.9% |
| Trade receivables | 40 | €145,806 | €133,856 | -€11,950 | -8.2% |
| Other amounts receivable | 41 | €46,375 | €144,542 | +€98,167 | +211.7% |
| Cash at bank and in hand | 54/58 | €2,048 | €12,515 | +€10,467 | +511.1% |
| Deferred charges and accrued income | 490/1 | €1,195 | €91 | -€1,104 | -92.4% |
| Total equity and liabilities | 10/49 | €2,093,480 | €2,123,071 | +€29,592 | +1.4% |
| Equity | 10/15 | €280,173 | €279,068 | -€1,104 | -0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €195,561 | €194,456 | -€1,104 | -0.6% |
| Investment grants | 15 | €64,152 | €64,152 | = | 0.0% |
| Amounts payable | 17/49 | €1,813,307 | €1,844,003 | +€30,696 | +1.7% |
| Amounts payable after more than one year | 17 | €1,357,300 | €1,403,315 | +€46,016 | +3.4% |
| Financial debts | 170/4 | €1,357,300 | €1,401,915 | +€44,616 | +3.3% |
| Other amounts payable | 178/9 | - | €1,400 | +€1,400 | |
| Amounts payable within one year | 42/48 | €456,007 | €440,688 | -€15,320 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €93,485 | €90,550 | -€2,935 | -3.1% |
| Financial debts | 43 | €152,790 | €184,546 | +€31,756 | +20.8% |
| Credit institutions | 430/8 | €152,790 | €184,546 | +€31,756 | +20.8% |
| Trade debts | 44 | €88,334 | €104,301 | +€15,967 | +18.1% |
| Suppliers | 440/4 | €88,334 | €104,301 | +€15,967 | +18.1% |
| Taxes, remuneration and social security | 45 | €35,714 | €42,240 | +€6,526 | +18.3% |
| Taxes | 450/3 | €5,724 | €11,924 | +€6,199 | +108.3% |
| Remuneration and social security | 454/9 | €29,990 | €30,316 | +€326 | +1.1% |
| Other amounts payable | 47/48 | €85,684 | €19,051 | -€66,634 | -77.8% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €76,103 | €81,179 | +€5,076 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,767 | €100,777 | +€33,010 | +48.7% |
| Other operating charges | 640/8 | €6,957 | €35,045 | +€28,088 | +403.7% |
| Non-recurring operating charges | 66A | €453 | €0 | -€453 | -100.0% |
| Gross operating margin | 9900 | €229,812 | €281,914 | +€52,102 | +22.7% |
| Operating profit (loss) | 9901 | €78,532 | €64,913 | -€13,619 | -17.3% |
| Financial income | 75/76B | €10,935 | €3,236 | -€7,699 | -70.4% |
| Recurring financial income | 75 | €10,935 | €3,118 | -€7,816 | -71.5% |
| Non-recurring financial income | 76B | - | €118 | +€118 | |
| Financial charges | 65/66B | €25,769 | €65,795 | +€40,026 | +155.3% |
| Recurring financial charges | 65 | €25,769 | €65,795 | +€40,026 | +155.3% |
| Profit (loss) for the period before taxes | 9903 | €63,698 | €2,354 | -€61,344 | -96.3% |
| Income taxes | 67/77 | €832 | €3,458 | +€2,626 | +315.6% |
| Profit (loss) for the period | 9904 | €62,866 | -€1,104 | -€63,970 | |
| Profit (loss) for the period to be appropriated | 9905 | €62,866 | -€1,104 | -€63,970 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.