BIOCENTRE: 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.
BIOCENTRE
Largest movements
- Current investments +€140,000
up €140,000 (+147.4%), from €95,000 to €235,000
- Tangible fixed assets -€81,419
down €81,419 (-27.1%), from €300,303 to €218,884
- Receivables after one year -€68,350
down €68,350 (-78.6%), from €87,000 to €18,650
- Stocks and contracts -€13,312
down €13,312 (-9.9%), from €134,629 to €121,317
- Debts after one year -€42,007
down €42,007 (-35.5%), from €118,453 to €76,446
of which Financial debts: -€42,007
- Trade debts +€41,618
up €41,618 (+169.1%), from €24,618 to €66,235
- Reserves +€27,500
up €27,500 (+27.8%), from €98,750 to €126,250
of which Distributable reserves: +€27,500
- Other debts -€13,467
down €13,467 (-28.1%), from €47,967 to €34,500
- Current portion of long-term debt -€10,259
down €10,259 (-15.8%), from €64,877 to €54,618
- Staff costs +€45,656
up €45,656 (+30.4%), from €150,429 to €196,086
- Financial income -€18,760
down €18,760 (-20.3%), from €92,500 to €73,739
of which Non-recurring financial income: -€19,807
- Taxes -€5,885
down €5,885 (-26.9%), from €21,908 to €16,023
- Depreciation +€4,402
up €4,402 (+8.7%), from €50,326 to €54,727
- Gross operating margin +€3,090
up €3,090 (+1.3%), from €246,578 to €249,668
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 | €636,962 | €625,850 | -€11,111 | -1.7% |
| Fixed assets | 21/28 | €300,303 | €218,884 | -€81,419 | -27.1% |
| Tangible fixed assets | 22/27 | €300,303 | €218,884 | -€81,419 | -27.1% |
| Land and buildings | 22 | €129,431 | €105,091 | -€24,340 | -18.8% |
| Plant, machinery and equipment | 23 | €92,481 | €57,559 | -€34,922 | -37.8% |
| Furniture and vehicles | 24 | €64,933 | €47,226 | -€17,707 | -27.3% |
| Leasing and similar rights | 25 | €13,457 | €9,008 | -€4,450 | -33.1% |
| Current assets | 29/58 | €336,659 | €406,967 | +€70,308 | +20.9% |
| Amounts receivable after more than one year | 29 | €87,000 | €18,650 | -€68,350 | -78.6% |
| Other amounts receivable | 291 | €87,000 | €18,650 | -€68,350 | -78.6% |
| Stocks and contracts in progress | 3 | €134,629 | €121,317 | -€13,312 | -9.9% |
| Stocks | 30/36 | €134,629 | €121,317 | -€13,312 | -9.9% |
| Amounts receivable within one year | 40/41 | €819 | €6,105 | +€5,286 | +645.8% |
| Trade receivables | 40 | €294 | €6,105 | +€5,811 | +1979.5% |
| Other amounts receivable | 41 | €525 | - | -€525 | |
| Current investments | 50/53 | €95,000 | €235,000 | +€140,000 | +147.4% |
| Cash at bank and in hand | 54/58 | €10,718 | €16,459 | +€5,741 | +53.6% |
| Deferred charges and accrued income | 490/1 | €8,493 | €9,436 | +€943 | +11.1% |
| Total equity and liabilities | 10/49 | €636,962 | €625,850 | -€11,111 | -1.7% |
| Equity | 10/15 | €207,481 | €226,775 | +€19,295 | +9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €9,388 | - | -€9,388 | |
| Reserves | 13 | €98,750 | €126,250 | +€27,500 | +27.8% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €80,000 | €107,500 | +€27,500 | +34.4% |
| Profit (loss) carried forward | 14 | €80,743 | €81,925 | +€1,183 | +1.5% |
| Provisions and deferred taxes | 16 | €98,753 | €98,753 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €98,753 | €98,753 | = | 0.0% |
| Pensions and similar obligations | 160 | €98,753 | €98,753 | = | 0.0% |
| Amounts payable | 17/49 | €330,728 | €300,322 | -€30,406 | -9.2% |
| Amounts payable after more than one year | 17 | €118,453 | €76,446 | -€42,007 | -35.5% |
| Financial debts | 170/4 | €88,453 | €46,446 | -€42,007 | -47.5% |
| Other amounts payable | 178/9 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €209,525 | €222,922 | +€13,397 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €64,877 | €54,618 | -€10,259 | -15.8% |
| Trade debts | 44 | €24,618 | €66,235 | +€41,618 | +169.1% |
| Suppliers | 440/4 | €24,618 | €66,235 | +€41,618 | +169.1% |
| Taxes, remuneration and social security | 45 | €72,063 | €67,569 | -€4,495 | -6.2% |
| Taxes | 450/3 | €24,050 | €19,231 | -€4,819 | -20.0% |
| Remuneration and social security | 454/9 | €48,013 | €48,338 | +€324 | +0.7% |
| Other amounts payable | 47/48 | €47,967 | €34,500 | -€13,467 | -28.1% |
| Accrued charges and deferred income | 492/3 | €2,750 | €954 | -€1,796 | -65.3% |
| Remuneration, social security and pensions | 62 | €150,429 | €196,086 | +€45,656 | +30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,326 | €54,727 | +€4,402 | +8.7% |
| Other operating charges | 640/8 | €4,943 | €4,628 | -€314 | -6.4% |
| Gross operating margin | 9900 | €246,578 | €249,668 | +€3,090 | +1.3% |
| Operating profit (loss) | 9901 | €40,881 | -€5,774 | -€46,654 | |
| Financial income | 75/76B | €92,500 | €73,739 | -€18,760 | -20.3% |
| Recurring financial income | 75 | €2,347 | €3,394 | +€1,047 | +44.6% |
| Non-recurring financial income | 76B | €90,152 | €70,345 | -€19,807 | -22.0% |
| Financial charges | 65/66B | €12,223 | €11,260 | -€963 | -7.9% |
| Recurring financial charges | 65 | €12,223 | €11,260 | -€963 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €121,157 | €56,706 | -€64,451 | -53.2% |
| Income taxes | 67/77 | €21,908 | €16,023 | -€5,885 | -26.9% |
| Profit (loss) for the period | 9904 | €99,249 | €40,683 | -€58,566 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €99,249 | €40,683 | -€58,566 | -59.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.