BIOCLINEC: 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.
BIOCLINEC
Largest movements
- Current investments +€113,464
up €113,464 (+9.2%), from €1.2m to €1.4m
- Receivables within one year -€45,331
down €45,331 (-23.3%), from €194,547 to €149,217
- Cash +€31,122
up €31,122 (+9.9%), from €313,623 to €344,745
mainly Net result for the year (+€320,025) and Receivables within one year (+€45,331)
- Reserves +€72,500
up €72,500 (+5.3%), from €1.4m to €1.5m
- Other debts +€25,569
up €25,569 (+8.6%), from €295,654 to €321,223
- Gross operating margin +€41,579
up €41,579 (+11.2%), from €370,538 to €412,117
- Financial charges +€23,833
up €23,833 (+65.0%), from -€36,693 to -€12,860
- Taxes +€11,584
up €11,584 (+9.1%), from €127,247 to €138,831
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 | €1,746,506 | €1,845,761 | +€99,255 | +5.7% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €1,746,456 | €1,845,711 | +€99,255 | +5.7% |
| Amounts receivable within one year | 40/41 | €194,547 | €149,217 | -€45,331 | -23.3% |
| Trade receivables | 40 | €194,547 | €149,217 | -€45,331 | -23.3% |
| Current investments | 50/53 | €1,238,286 | €1,351,750 | +€113,464 | +9.2% |
| Cash at bank and in hand | 54/58 | €313,623 | €344,745 | +€31,122 | +9.9% |
| Total equity and liabilities | 10/49 | €1,746,506 | €1,845,761 | +€99,255 | +5.7% |
| Equity | 10/15 | €1,439,665 | €1,512,190 | +€72,525 | +5.0% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €1,377,500 | €1,450,000 | +€72,500 | +5.3% |
| Distributable reserves | 133 | €1,377,500 | €1,450,000 | +€72,500 | +5.3% |
| Profit (loss) carried forward | 14 | €47,905 | €47,930 | +€25 | +0.1% |
| Amounts payable | 17/49 | €306,841 | €333,571 | +€26,730 | +8.7% |
| Amounts payable within one year | 42/48 | €306,841 | €333,571 | +€26,730 | +8.7% |
| Trade debts | 44 | €1,370 | €1,355 | -€14 | -1.0% |
| Suppliers | 440/4 | €1,370 | €1,355 | -€14 | -1.0% |
| Taxes, remuneration and social security | 45 | €9,817 | €10,993 | +€1,175 | +12.0% |
| Taxes | 450/3 | €7,154 | €8,313 | +€1,159 | +16.2% |
| Remuneration and social security | 454/9 | €2,663 | €2,679 | +€16 | +0.6% |
| Other amounts payable | 47/48 | €295,654 | €321,223 | +€25,569 | +8.6% |
| Other operating charges | 640/8 | €1,144 | €1,181 | +€37 | +3.2% |
| Gross operating margin | 9900 | €370,538 | €412,117 | +€41,579 | +11.2% |
| Operating profit (loss) | 9901 | €369,394 | €410,936 | +€41,542 | +11.2% |
| Financial income | 75/76B | €33,643 | €35,059 | +€1,416 | +4.2% |
| Recurring financial income | 75 | €33,643 | €35,059 | +€1,416 | +4.2% |
| Financial charges | 65/66B | -€36,693 | -€12,860 | +€23,833 | +65.0% |
| Recurring financial charges | 65 | -€36,693 | -€12,860 | +€23,833 | +65.0% |
| Profit (loss) for the period before taxes | 9903 | €439,730 | €458,856 | +€19,126 | +4.3% |
| Income taxes | 67/77 | €127,247 | €138,831 | +€11,584 | +9.1% |
| Profit (loss) for the period | 9904 | €312,483 | €320,025 | +€7,542 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €312,483 | €320,025 | +€7,542 | +2.4% |
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.