BIOCITY: 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.
BIOCITY
Largest movements
- Receivables within one year +€91,054
up €91,054 (+103%), from €88,024 to €179,078
of which Trade receivables: +€71,857
- Intangible fixed assets -€33,234
down €33,234 (-43.4%), from €76,624 to €43,390
- Tangible fixed assets -€12,790
down €12,790 (-72.6%), from €17,615 to €4,825
of which Furniture and vehicles: -€8,094
- Cash +€8,254
up €8,254 (+594%), from €1,389 to €9,643
mainly Net result for the year (+€42,890) and Other debts (+€39,273)
- Deferred charges and accrued income -€3,965
down €3,965 (-100%), from €3,965 to €0
- Other debts +€39,273
new in 2024: €39,273
- Tax, wage and social debts +€21,664
up €21,664 (+150%), from €14,469 to €36,133
of which Taxes: +€17,153
- Debts after one year -€9,561
down €9,561 (-38.1%), from €25,112 to €15,551
of which Financial debts: -€7,458
- Profit (loss) carried forward +€7,346
up €7,346 (+10.0%), from €73,578 to €80,924
- Current portion of long-term debt -€6,635
down €6,635 (-30.9%), from €21,492 to €14,857
- Turnover -€314,115
no longer reported in 2024 (was €314,115)
- Purchases and services -€308,831
no longer reported in 2024 (was €308,831)
- Staff costs -€62,093
down €62,093 (-44.4%), from €139,745 to €77,652
- Gross operating margin +€14,508
up €14,508 (+7.2%), from €200,914 to €215,422
- Taxes +€14,195
up €14,195 (+91.8%), from €15,466 to €29,661
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €188,798 | €237,096 | +€48,298 | +25.6% |
| Formation expenses | 20 | €1,021 | €0 | -€1,021 | -100% |
| Fixed assets | 21/28 | €94,399 | €48,375 | -€46,024 | -48.8% |
| Intangible fixed assets | 21 | €76,624 | €43,390 | -€33,234 | -43.4% |
| Tangible fixed assets | 22/27 | €17,615 | €4,825 | -€12,790 | -72.6% |
| Plant, machinery and equipment | 23 | €1,645 | €968 | -€677 | -41.2% |
| Furniture and vehicles | 24 | €11,951 | €3,857 | -€8,094 | -67.7% |
| Leasing and similar rights | 25 | €4,019 | €0 | -€4,019 | -100% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €93,378 | €188,721 | +€95,343 | +102% |
| Amounts receivable within one year | 40/41 | €88,024 | €179,078 | +€91,054 | +103% |
| Trade receivables | 40 | €69,205 | €141,062 | +€71,857 | +104% |
| Other amounts receivable | 41 | €18,819 | €38,016 | +€19,197 | +102% |
| Cash at bank and in hand | 54/58 | €1,389 | €9,643 | +€8,254 | +594% |
| Deferred charges and accrued income | 490/1 | €3,965 | €0 | -€3,965 | -100% |
| Total equity and liabilities | 10/49 | €188,798 | €237,096 | +€48,298 | +25.6% |
| Equity | 10/15 | €123,348 | €130,944 | +€7,596 | +6.2% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €9,770 | €10,020 | +€250 | +2.6% |
| Non-distributable reserves | 130/1 | €9,770 | €10,020 | +€250 | +2.6% |
| Reserves not available under the articles | 1311 | €9,770 | €10,020 | +€250 | +2.6% |
| Profit (loss) carried forward | 14 | €73,578 | €80,924 | +€7,346 | +10.0% |
| Amounts payable | 17/49 | €65,450 | €106,153 | +€40,703 | +62.2% |
| Amounts payable after more than one year | 17 | €25,112 | €15,551 | -€9,561 | -38.1% |
| Financial debts | 170/4 | €23,009 | €15,551 | -€7,458 | -32.4% |
| Advances received on contracts in progress | 176 | €2,103 | €0 | -€2,103 | -100% |
| Amounts payable within one year | 42/48 | €40,338 | €90,602 | +€50,264 | +125% |
| Current portion of amounts payable after more than one year | 42 | €21,492 | €14,857 | -€6,635 | -30.9% |
| Trade debts | 44 | €4,377 | €338 | -€4,039 | -92.3% |
| Suppliers | 440/4 | €4,377 | €338 | -€4,039 | -92.3% |
| Taxes, remuneration and social security | 45 | €14,469 | €36,133 | +€21,664 | +150% |
| Taxes | 450/3 | €6,516 | €23,669 | +€17,153 | +263% |
| Remuneration and social security | 454/9 | €7,953 | €12,464 | +€4,511 | +56.7% |
| Other amounts payable | 47/48 | - | €39,273 | +€39,273 | |
| Turnover | 70 | €314,115 | - | -€314,115 | |
| Goods, raw materials, services and sundry goods | 60/61 | €308,831 | - | -€308,831 | |
| Remuneration, social security and pensions | 62 | €139,745 | €77,652 | -€62,093 | -44.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,932 | €22,157 | +€6,225 | +39.1% |
| Other operating charges | 640/8 | €19,296 | €18,421 | -€875 | -4.5% |
| Non-recurring operating charges | 66A | - | €18,853 | +€18,853 | |
| Gross operating margin | 9900 | €200,914 | €215,422 | +€14,508 | +7.2% |
| Operating profit (loss) | 9901 | €25,941 | €78,339 | +€52,398 | +202% |
| Financial income | 75/76B | - | €97 | +€97 | |
| Recurring financial income | 75 | - | €82 | +€82 | |
| Non-recurring financial income | 76B | - | €16 | +€16 | |
| Financial charges | 65/66B | €6,206 | €5,885 | -€321 | -5.2% |
| Recurring financial charges | 65 | €6,206 | €5,885 | -€321 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €19,735 | €72,551 | +€52,816 | +268% |
| Income taxes | 67/77 | €15,466 | €29,661 | +€14,195 | +91.8% |
| Profit (loss) for the period | 9904 | €4,269 | €42,890 | +€38,621 | +905% |
| Profit (loss) for the period to be appropriated | 9905 | €4,269 | €42,890 | +€38,621 | +905% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.