BioCircle: 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.
BioCircle
Largest movements
- Receivables within one year -€911,900
down €911,900 (-99.7%), from €914,685 to €2,785
of which Trade receivables: -€912,691
- Debts after one year -€781,708
down €781,708 (-99.1%), from €789,038 to €7,330
- Tax, wage and social debts -€146,704
down €146,704 (-100.0%), from €146,704 to €0
- Profit (loss) carried forward +€15,869
up €15,869 (+11.2%), from -€141,963 to -€126,095
- Gross operating margin -€79,242
down €79,242 (-73.5%), from €107,829 to €28,587
- Financial charges -€23,283
down €23,283 (-66.0%), from €35,266 to €11,984
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 | €914,854 | €2,944 | -€911,910 | -99.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €914,854 | €2,944 | -€911,910 | -99.7% |
| Amounts receivable within one year | 40/41 | €914,685 | €2,785 | -€911,900 | -99.7% |
| Trade receivables | 40 | €912,691 | €0 | -€912,691 | -100.0% |
| Other amounts receivable | 41 | €1,994 | €2,785 | +€791 | +39.6% |
| Cash at bank and in hand | 54/58 | €169 | €159 | -€10 | -5.8% |
| Total equity and liabilities | 10/49 | €914,854 | €2,944 | -€911,910 | -99.7% |
| Equity | 10/15 | -€36,963 | -€21,095 | +€15,869 | +42.9% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€141,963 | -€126,095 | +€15,869 | +11.2% |
| Amounts payable | 17/49 | €951,817 | €24,038 | -€927,779 | -97.5% |
| Amounts payable after more than one year | 17 | €789,038 | €7,330 | -€781,708 | -99.1% |
| Financial debts | 170/4 | €789,038 | €7,330 | -€781,708 | -99.1% |
| Amounts payable within one year | 42/48 | €162,779 | €16,300 | -€146,479 | -90.0% |
| Trade debts | 44 | €15,075 | €16,300 | +€1,225 | +8.1% |
| Suppliers | 440/4 | €15,075 | €16,300 | +€1,225 | +8.1% |
| Taxes, remuneration and social security | 45 | €146,704 | €0 | -€146,704 | -100.0% |
| Taxes | 450/3 | €146,704 | €0 | -€146,704 | -100.0% |
| Other amounts payable | 47/48 | €1,000 | €0 | -€1,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €408 | +€408 | |
| Non-recurring operating income | 76A | €183,554 | €0 | -€183,554 | -100.0% |
| Other operating charges | 640/8 | €818 | €786 | -€33 | -4.0% |
| Gross operating margin | 9900 | €107,829 | €28,587 | -€79,242 | -73.5% |
| Operating profit (loss) | 9901 | €107,011 | €27,801 | -€79,210 | -74.0% |
| Financial income | 75/76B | €16 | €51 | +€35 | +211.2% |
| Recurring financial income | 75 | €16 | €51 | +€35 | +211.2% |
| Financial charges | 65/66B | €35,266 | €11,984 | -€23,283 | -66.0% |
| Recurring financial charges | 65 | €35,266 | €11,984 | -€23,283 | -66.0% |
| Profit (loss) for the period before taxes | 9903 | €71,761 | €15,869 | -€55,892 | -77.9% |
| Profit (loss) for the period | 9904 | €71,761 | €15,869 | -€55,892 | -77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €71,761 | €15,869 | -€55,892 | -77.9% |
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 9 October 2026 via checked.be.