BIOCLIN: 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.
BIOCLIN
Largest movements
- Tangible fixed assets -€28,040
down €28,040 (-10.4%), from €268,781 to €240,740
of which Other tangible fixed assets: -€33,593
- Receivables within one year -€27,605
down €27,605 (-18.6%), from €148,450 to €120,845
of which Trade receivables: -€19,646
- Stocks and contracts +€21,876
up €21,876 (+11.7%), from €186,284 to €208,160
- Other debts -€25,065
down €25,065 (-36.6%), from €68,451 to €43,385
- Trade debts +€16,646
up €16,646 (+15.4%), from €108,216 to €124,862
- Reserves -€15,370
down €15,370 (-11.1%), from €139,052 to €123,681
of which Tax-exempt reserves: -€15,370
- Debts after one year -€9,767
down €9,767 (-7.4%), from €132,172 to €122,405
- Profit (loss) carried forward +€7,771
up €7,771 (+9.6%), from €81,232 to €89,002
- Other operating charges +€6,288
up €6,288 (+516.1%), from €1,218 to €7,507
- Staff costs +€4,507
up €4,507 (+13.2%), from €34,261 to €38,768
- Taxes +€2,742
up €2,742 (+84.2%), from €3,258 to €6,000
- Gross operating margin -€2,500
down €2,500 (-2.5%), from €100,319 to €97,820
- Financial charges +€2,472
up €2,472 (+63.7%), from €3,884 to €6,356
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 | €657,219 | €623,434 | -€33,786 | -5.1% |
| Fixed assets | 21/28 | €273,781 | €245,740 | -€28,040 | -10.2% |
| Tangible fixed assets | 22/27 | €268,781 | €240,740 | -€28,040 | -10.4% |
| Plant, machinery and equipment | 23 | €6,887 | €10,271 | +€3,383 | +49.1% |
| Furniture and vehicles | 24 | €1,252 | €3,421 | +€2,169 | +173.3% |
| Other tangible fixed assets | 26 | €260,642 | €227,049 | -€33,593 | -12.9% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €383,439 | €377,693 | -€5,746 | -1.5% |
| Stocks and contracts in progress | 3 | €186,284 | €208,160 | +€21,876 | +11.7% |
| Stocks | 30/36 | €186,284 | €208,160 | +€21,876 | +11.7% |
| Amounts receivable within one year | 40/41 | €148,450 | €120,845 | -€27,605 | -18.6% |
| Trade receivables | 40 | €128,094 | €108,448 | -€19,646 | -15.3% |
| Other amounts receivable | 41 | €20,356 | €12,396 | -€7,960 | -39.1% |
| Cash at bank and in hand | 54/58 | €45,395 | €39,539 | -€5,855 | -12.9% |
| Deferred charges and accrued income | 490/1 | €3,310 | €9,149 | +€5,839 | +176.4% |
| Total equity and liabilities | 10/49 | €657,219 | €623,434 | -€33,786 | -5.1% |
| Equity | 10/15 | €282,283 | €274,684 | -€7,600 | -2.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €139,052 | €123,681 | -€15,370 | -11.1% |
| Non-distributable reserves | 130/1 | €12,023 | €12,023 | = | 0.0% |
| Legal reserve | 130 | €12,023 | €12,023 | = | 0.0% |
| Tax-exempt reserves | 132 | €126,477 | €111,107 | -€15,370 | -12.2% |
| Distributable reserves | 133 | €552 | €552 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,232 | €89,002 | +€7,771 | +9.6% |
| Provisions and deferred taxes | 16 | €39,442 | €34,318 | -€5,123 | -13.0% |
| Deferred taxes | 168 | €39,442 | €34,318 | -€5,123 | -13.0% |
| Amounts payable | 17/49 | €335,495 | €314,432 | -€21,063 | -6.3% |
| Amounts payable after more than one year | 17 | €132,172 | €122,405 | -€9,767 | -7.4% |
| Financial debts | 170/4 | €132,172 | €122,405 | -€9,767 | -7.4% |
| Amounts payable within one year | 42/48 | €195,529 | €191,589 | -€3,941 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €13,722 | €16,349 | +€2,627 | +19.1% |
| Trade debts | 44 | €108,216 | €124,862 | +€16,646 | +15.4% |
| Suppliers | 440/4 | €108,216 | €124,862 | +€16,646 | +15.4% |
| Advances received on contracts in progress | 46 | €36 | €29 | -€7 | -19.2% |
| Taxes, remuneration and social security | 45 | €5,104 | €6,963 | +€1,859 | +36.4% |
| Taxes | 450/3 | €616 | €156 | -€460 | -74.7% |
| Remuneration and social security | 454/9 | €4,488 | €6,807 | +€2,319 | +51.7% |
| Other amounts payable | 47/48 | €68,451 | €43,385 | -€25,065 | -36.6% |
| Accrued charges and deferred income | 492/3 | €7,794 | €439 | -€7,355 | -94.4% |
| Remuneration, social security and pensions | 62 | €34,261 | €38,768 | +€4,507 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,132 | €37,141 | +€1,009 | +2.8% |
| Other operating charges | 640/8 | €1,218 | €7,507 | +€6,288 | +516.1% |
| Gross operating margin | 9900 | €100,319 | €97,820 | -€2,500 | -2.5% |
| Operating profit (loss) | 9901 | €28,708 | €14,404 | -€14,304 | -49.8% |
| Financial income | 75/76B | €2,028 | €1,229 | -€799 | -39.4% |
| Recurring financial income | 75 | €2,028 | €1,229 | -€799 | -39.4% |
| Financial charges | 65/66B | €3,884 | €6,356 | +€2,472 | +63.7% |
| Recurring financial charges | 65 | €3,884 | €6,356 | +€2,472 | +63.7% |
| Profit (loss) for the period before taxes | 9903 | €26,852 | €9,277 | -€17,575 | -65.5% |
| Transfer from deferred taxes | 780 | €5,123 | €5,123 | = | 0.0% |
| Income taxes | 67/77 | €3,258 | €6,000 | +€2,742 | +84.2% |
| Profit (loss) for the period | 9904 | €28,717 | €8,400 | -€20,317 | -70.7% |
| Transfer from tax-exempt reserves | 789 | €15,370 | €15,370 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,088 | €23,771 | -€20,317 | -46.1% |
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 6 October 2026 via checked.be.