BioCeriX: 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.
BioCeriX
Largest movements
- Cash -€48,548
down €48,548 (-20.8%), from €232,991 to €184,443
mainly Contributions, distributions and other (-€329,251) and Debts after one year (-€34,911)
- Tangible fixed assets -€41,243
down €41,243 (-7.6%), from €546,044 to €504,801
of which Land and buildings: -€22,167
- Reserves -€58,913
down €58,913 (-4.3%), from €1.4m to €1.3m
- Debts after one year -€34,911
down €34,911 (-25.9%), from €134,632 to €99,721
- Tax, wage and social debts +€22,673
up €22,673 (+238.4%), from €9,509 to €32,182
of which Taxes: +€19,670
- Financial income -€148,551
down €148,551 (-41.2%), from €360,859 to €212,308
- Taxes +€15,716
up €15,716 (+38.7%), from €40,620 to €56,336
- Gross operating margin +€15,229
up €15,229 (+10.0%), from €151,886 to €167,115
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 | €1,562,015 | €1,489,226 | -€72,790 | -4.7% |
| Fixed assets | 21/28 | €604,320 | €563,077 | -€41,243 | -6.8% |
| Tangible fixed assets | 22/27 | €546,044 | €504,801 | -€41,243 | -7.6% |
| Land and buildings | 22 | €488,221 | €466,054 | -€22,167 | -4.5% |
| Plant, machinery and equipment | 23 | €24,228 | €20,396 | -€3,832 | -15.8% |
| Furniture and vehicles | 24 | €33,595 | €18,351 | -€15,245 | -45.4% |
| Financial fixed assets | 28 | €58,276 | €58,276 | = | 0.0% |
| Current assets | 29/58 | €957,696 | €926,149 | -€31,547 | -3.3% |
| Amounts receivable within one year | 40/41 | €20,000 | €30,501 | +€10,500 | +52.5% |
| Trade receivables | 40 | €20,000 | €30,501 | +€10,500 | +52.5% |
| Current investments | 50/53 | €695,990 | €704,718 | +€8,728 | +1.3% |
| Cash at bank and in hand | 54/58 | €232,991 | €184,443 | -€48,548 | -20.8% |
| Deferred charges and accrued income | 490/1 | €8,714 | €6,487 | -€2,227 | -25.6% |
| Total equity and liabilities | 10/49 | €1,562,015 | €1,489,226 | -€72,790 | -4.7% |
| Equity | 10/15 | €1,376,344 | €1,317,431 | -€58,913 | -4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,357,744 | €1,298,831 | -€58,913 | -4.3% |
| Distributable reserves | 133 | €1,357,744 | €1,298,831 | -€58,913 | -4.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €185,671 | €171,795 | -€13,877 | -7.5% |
| Amounts payable after more than one year | 17 | €134,632 | €99,721 | -€34,911 | -25.9% |
| Financial debts | 170/4 | €134,632 | €99,721 | -€34,911 | -25.9% |
| Amounts payable within one year | 42/48 | €50,191 | €71,846 | +€21,656 | +43.1% |
| Current portion of amounts payable after more than one year | 42 | €34,125 | €34,911 | +€786 | +2.3% |
| Trade debts | 44 | €3,213 | €3,015 | -€197 | -6.1% |
| Suppliers | 440/4 | €3,213 | €3,015 | -€197 | -6.1% |
| Taxes, remuneration and social security | 45 | €9,509 | €32,182 | +€22,673 | +238.4% |
| Taxes | 450/3 | €9,509 | €29,179 | +€19,670 | +206.9% |
| Remuneration and social security | 454/9 | - | €3,003 | +€3,003 | |
| Other amounts payable | 47/48 | €3,344 | €1,738 | -€1,606 | -48.0% |
| Accrued charges and deferred income | 492/3 | €848 | €227 | -€621 | -73.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,276 | €43,632 | -€1,643 | -3.6% |
| Other operating charges | 640/8 | €4,992 | €5,330 | +€338 | +6.8% |
| Gross operating margin | 9900 | €151,886 | €167,115 | +€15,229 | +10.0% |
| Operating profit (loss) | 9901 | €101,619 | €118,153 | +€16,534 | +16.3% |
| Financial income | 75/76B | €360,859 | €212,308 | -€148,551 | -41.2% |
| Recurring financial income | 75 | €360,859 | €212,308 | -€148,551 | -41.2% |
| Financial charges | 65/66B | €4,536 | €3,787 | -€749 | -16.5% |
| Recurring financial charges | 65 | €4,536 | €3,787 | -€749 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €457,942 | €326,674 | -€131,268 | -28.7% |
| Income taxes | 67/77 | €40,620 | €56,336 | +€15,716 | +38.7% |
| Profit (loss) for the period | 9904 | €417,322 | €270,338 | -€146,984 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €417,322 | €270,338 | -€146,984 | -35.2% |
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 3 October 2026 via checked.be.