BIOCATH: 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.
BIOCATH
Largest movements
- Cash +€156,804
up €156,804 (+13.6%), from €1.2m to €1.3m
mainly Net result for the year (+€146,917) and Other debts (+€99,236)
- Tangible fixed assets -€15,437
down €15,437 (-23.6%), from €65,377 to €49,940
of which Furniture and vehicles: -€14,733
- Other debts +€99,236
up €99,236 (+24442.4%), from €406 to €99,642
- Reserves +€42,372
up €42,372 (+6.5%), from €651,292 to €693,664
- Financial income -€20,632
down €20,632 (-76.0%), from €27,142 to €6,510
of which Non-recurring financial income: -€20,000
- Turnover +€7,895
up €7,895 (+2.7%), from €288,895 to €296,790
- Taxes -€6,479
down €6,479 (-9.4%), from €69,170 to €62,691
- Gross operating margin +€4,550
up €4,550 (+2.1%), from €215,221 to €219,771
- Depreciation +€4,405
up €4,405 (+39.9%), from €11,032 to €15,437
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 | €1,219,657 | €1,364,172 | +€144,515 | +11.8% |
| Fixed assets | 21/28 | €65,377 | €49,940 | -€15,437 | -23.6% |
| Tangible fixed assets | 22/27 | €65,377 | €49,940 | -€15,437 | -23.6% |
| Plant, machinery and equipment | 23 | €1,477 | €1,095 | -€382 | -25.9% |
| Furniture and vehicles | 24 | €61,476 | €46,743 | -€14,733 | -24.0% |
| Other tangible fixed assets | 26 | €2,424 | €2,102 | -€322 | -13.3% |
| Current assets | 29/58 | €1,154,280 | €1,314,232 | +€159,952 | +13.9% |
| Amounts receivable within one year | 40/41 | - | €3,148 | +€3,148 | |
| Other amounts receivable | 41 | - | €3,148 | +€3,148 | |
| Cash at bank and in hand | 54/58 | €1,154,280 | €1,311,084 | +€156,804 | +13.6% |
| Total equity and liabilities | 10/49 | €1,219,657 | €1,364,172 | +€144,515 | +11.8% |
| Equity | 10/15 | €1,198,480 | €1,240,852 | +€42,372 | +3.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €651,292 | €693,664 | +€42,372 | +6.5% |
| Distributable reserves | 133 | €651,292 | €693,664 | +€42,372 | +6.5% |
| Profit (loss) carried forward | 14 | €534,788 | €534,788 | = | 0.0% |
| Amounts payable | 17/49 | €21,177 | €123,320 | +€102,143 | +482.3% |
| Amounts payable within one year | 42/48 | €21,177 | €123,320 | +€102,143 | +482.3% |
| Trade debts | 44 | - | €89 | +€89 | |
| Suppliers | 440/4 | - | €89 | +€89 | |
| Taxes, remuneration and social security | 45 | €20,771 | €23,589 | +€2,818 | +13.6% |
| Taxes | 450/3 | €20,771 | €23,589 | +€2,818 | +13.6% |
| Other amounts payable | 47/48 | €406 | €99,642 | +€99,236 | +24442.4% |
| Turnover | 70 | €288,895 | €296,790 | +€7,895 | +2.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €73,674 | €77,019 | +€3,345 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,032 | €15,437 | +€4,405 | +39.9% |
| Other operating charges | 640/8 | €1,248 | €1,100 | -€148 | -11.9% |
| Gross operating margin | 9900 | €215,221 | €219,771 | +€4,550 | +2.1% |
| Operating profit (loss) | 9901 | €202,941 | €203,234 | +€293 | +0.1% |
| Financial income | 75/76B | €27,142 | €6,510 | -€20,632 | -76.0% |
| Recurring financial income | 75 | €7,142 | €6,510 | -€632 | -8.8% |
| Non-recurring financial income | 76B | €20,000 | - | -€20,000 | |
| Financial charges | 65/66B | €146 | €136 | -€10 | -6.8% |
| Recurring financial charges | 65 | €146 | €136 | -€10 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €229,937 | €209,608 | -€20,329 | -8.8% |
| Income taxes | 67/77 | €69,170 | €62,691 | -€6,479 | -9.4% |
| Profit (loss) for the period | 9904 | €160,767 | €146,917 | -€13,850 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €160,767 | €146,917 | -€13,850 | -8.6% |
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.