BIOCLI CONSULT: 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.
BIOCLI CONSULT
Largest movements
- Cash -€95,296
down €95,296 (-32.5%), from €292,863 to €197,567
mainly Contributions, distributions and other (-€157,400) and Other debts (-€93,195)
- Receivables within one year -€5,213
down €5,213 (-89.3%), from €5,835 to €622
of which Trade receivables: -€5,835
- Other debts -€93,195
down €93,195 (-24.5%), from €380,030 to €286,835
- Purchases and services -€132,894
no longer reported in 2025 (was €132,894)
- Gross operating margin +€34,209
up €34,209 (+20.0%), from €170,846 to €205,055
- Taxes +€8,031
up €8,031 (+20.9%), from €38,409 to €46,440
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 | €398,926 | €302,775 | -€96,150 | -24.1% |
| Fixed assets | 21/28 | €2,278 | €3,072 | +€794 | +34.9% |
| Tangible fixed assets | 22/27 | €2,278 | €3,072 | +€794 | +34.9% |
| Furniture and vehicles | 24 | €2,278 | €3,072 | +€794 | +34.9% |
| Current assets | 29/58 | €396,648 | €299,703 | -€96,945 | -24.4% |
| Amounts receivable within one year | 40/41 | €5,835 | €622 | -€5,213 | -89.3% |
| Trade receivables | 40 | €5,835 | - | -€5,835 | |
| Other amounts receivable | 41 | - | €622 | +€622 | |
| Cash at bank and in hand | 54/58 | €292,863 | €197,567 | -€95,296 | -32.5% |
| Deferred charges and accrued income | 490/1 | €97,949 | €101,514 | +€3,565 | +3.6% |
| Total equity and liabilities | 10/49 | €398,926 | €302,775 | -€96,150 | -24.1% |
| Equity | 10/15 | €5,661 | €3,019 | -€2,641 | -46.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,661 | €19 | -€2,641 | -99.3% |
| Amounts payable | 17/49 | €393,265 | €299,756 | -€93,509 | -23.8% |
| Amounts payable within one year | 42/48 | €393,265 | €299,756 | -€93,509 | -23.8% |
| Trade debts | 44 | €2,211 | €1,830 | -€381 | -17.2% |
| Suppliers | 440/4 | €2,211 | €1,830 | -€381 | -17.2% |
| Taxes, remuneration and social security | 45 | €11,024 | €11,091 | +€67 | +0.6% |
| Taxes | 450/3 | €10,024 | €8,591 | -€1,433 | -14.3% |
| Remuneration and social security | 454/9 | €1,000 | €2,500 | +€1,500 | +150% |
| Other amounts payable | 47/48 | €380,030 | €286,835 | -€93,195 | -24.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €132,894 | - | -€132,894 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,380 | €1,729 | +€349 | +25.3% |
| Other operating charges | 640/8 | €1,465 | €1,607 | +€142 | +9.7% |
| Gross operating margin | 9900 | €170,846 | €205,055 | +€34,209 | +20.0% |
| Operating profit (loss) | 9901 | €168,000 | €201,719 | +€33,718 | +20.1% |
| Financial income | 75/76B | €1,260 | €3,018 | +€1,758 | +139% |
| Recurring financial income | 75 | €1,260 | €3,018 | +€1,758 | +139% |
| Financial charges | 65/66B | €1,542 | €3,538 | +€1,997 | +130% |
| Recurring financial charges | 65 | €1,542 | €3,538 | +€1,997 | +130% |
| Profit (loss) for the period before taxes | 9903 | €167,719 | €201,199 | +€33,480 | +20.0% |
| Income taxes | 67/77 | €38,409 | €46,440 | +€8,031 | +20.9% |
| Profit (loss) for the period | 9904 | €129,310 | €154,759 | +€25,449 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €129,310 | €154,759 | +€25,449 | +19.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.