BIOCERAM: 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.
BIOCERAM
Largest movements
- Tangible fixed assets +€256,814
up €256,814 (+335%), from €76,761 to €333,575
of which Other tangible fixed assets: +€248,429
- Receivables within one year -€97,303
down €97,303 (-43.9%), from €221,492 to €124,189
of which Trade receivables: -€98,087
- Cash +€62,524
up €62,524 (+16.2%), from €386,318 to €448,842
mainly Net result for the year (+€132,135) and Trade debts (+€109,930)
- Reserves +€131,000
up €131,000 (+196%), from €66,896 to €197,896
of which Distributable reserves: +€131,000
- Trade debts +€109,930
up €109,930 (+215%), from €51,137 to €161,068
- Tax, wage and social debts -€35,641
down €35,641 (-24.7%), from €144,534 to €108,893
of which Taxes: -€47,948
- Current portion of long-term debt +€18,639
up €18,639 (+219%), from €8,528 to €27,167
- Gross operating margin -€135,205
down €135,205 (-14.0%), from €963,716 to €828,511
- Staff costs +€60,384
up €60,384 (+11.1%), from €545,018 to €605,402
- Taxes -€50,857
down €50,857 (-45.6%), from €111,562 to €60,705
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 | €716,227 | €935,528 | +€219,301 | +30.6% |
| Fixed assets | 21/28 | €76,761 | €333,575 | +€256,814 | +335% |
| Tangible fixed assets | 22/27 | €76,761 | €333,575 | +€256,814 | +335% |
| Plant, machinery and equipment | 23 | €36,093 | €46,227 | +€10,135 | +28.1% |
| Furniture and vehicles | 24 | €6,780 | €5,030 | -€1,750 | -25.8% |
| Other tangible fixed assets | 26 | €33,889 | €282,318 | +€248,429 | +733% |
| Current assets | 29/58 | €639,465 | €601,953 | -€37,513 | -5.9% |
| Stocks and contracts in progress | 3 | €27,179 | €23,807 | -€3,372 | -12.4% |
| Stocks | 30/36 | €27,179 | €23,807 | -€3,372 | -12.4% |
| Amounts receivable within one year | 40/41 | €221,492 | €124,189 | -€97,303 | -43.9% |
| Trade receivables | 40 | €210,395 | €112,308 | -€98,087 | -46.6% |
| Other amounts receivable | 41 | €11,096 | €11,880 | +€784 | +7.1% |
| Cash at bank and in hand | 54/58 | €386,318 | €448,842 | +€62,524 | +16.2% |
| Deferred charges and accrued income | 490/1 | €4,477 | €5,115 | +€639 | +14.3% |
| Total equity and liabilities | 10/49 | €716,227 | €935,528 | +€219,301 | +30.6% |
| Equity | 10/15 | €506,265 | €638,400 | +€132,135 | +26.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,896 | €197,896 | +€131,000 | +196% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €65,036 | €65,036 | = | 0.0% |
| Distributable reserves | 133 | - | €131,000 | +€131,000 | |
| Profit (loss) carried forward | 14 | €420,769 | €421,904 | +€1,135 | +0.3% |
| Amounts payable | 17/49 | €209,962 | €297,128 | +€87,166 | +41.5% |
| Amounts payable after more than one year | 17 | €5,763 | - | -€5,763 | |
| Financial debts | 170/4 | €5,763 | - | -€5,763 | |
| Amounts payable within one year | 42/48 | €204,199 | €297,128 | +€92,929 | +45.5% |
| Current portion of amounts payable after more than one year | 42 | €8,528 | €27,167 | +€18,639 | +219% |
| Trade debts | 44 | €51,137 | €161,068 | +€109,930 | +215% |
| Suppliers | 440/4 | €51,137 | €161,068 | +€109,930 | +215% |
| Taxes, remuneration and social security | 45 | €144,534 | €108,893 | -€35,641 | -24.7% |
| Taxes | 450/3 | €106,920 | €58,972 | -€47,948 | -44.8% |
| Remuneration and social security | 454/9 | €37,614 | €49,921 | +€12,307 | +32.7% |
| Remuneration, social security and pensions | 62 | €545,018 | €605,402 | +€60,384 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,077 | €29,919 | +€4,842 | +19.3% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €963,716 | €828,511 | -€135,205 | -14.0% |
| Operating profit (loss) | 9901 | €393,236 | €192,803 | -€200,434 | -51.0% |
| Financial income | 75/76B | €1,230 | €2,899 | +€1,669 | +136% |
| Recurring financial income | 75 | €1,230 | €2,899 | +€1,669 | +136% |
| Financial charges | 65/66B | €1,189 | €2,862 | +€1,672 | +141% |
| Recurring financial charges | 65 | €1,189 | €2,862 | +€1,672 | +141% |
| Profit (loss) for the period before taxes | 9903 | €393,278 | €192,840 | -€200,437 | -51.0% |
| Income taxes | 67/77 | €111,562 | €60,705 | -€50,857 | -45.6% |
| Profit (loss) for the period | 9904 | €281,716 | €132,135 | -€149,581 | -53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €281,716 | €132,135 | -€149,581 | -53.1% |
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 13 October 2026 via checked.be.