BioClinMS: 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.
What changed
BioClinMS
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€298,495
2024 · €287,658+€10,837
Equity
€792,301
2024 · €1.1m-€350,202
Cash
€77,869
2024 · €109,716-€31,847
Balance sheet total
€4.0m
2024 · €4.0m-€35,658
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts +€505,486
up €505,486 (+487.5%), from €103,686 to €609,172
- Reserves -€350,202
down €350,202 (-31.0%), from €1.1m to €779,901
- Debts after one year -€248,485
down €248,485 (-9.9%), from €2.5m to €2.3m
- Tax, wage and social debts +€52,819
up €52,819 (+145.8%), from €36,236 to €89,055
Income statement
- Depreciation -€36,929
down €36,929 (-20.0%), from €184,748 to €147,820
- Financial charges +€20,396
up €20,396 (+23.3%), from €87,549 to €107,945
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.
Result 2024
€287,658
Gross operating margin
+€2,172
Depreciation
+€36,929
Other operating charges
-€397
Financial income
-€2,064
Financial charges
-€20,396
Taxes
-€5,406
Result 2025
€298,495
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.
From operations
+€1.0m
Investment
-€166,176
Financing
-€899,503
Cash 2024
€109,716
From operations (derived)
+€1.0m
Net result for the year
+€298,495
Depreciation
+€147,820
Receivables within one year
+€22,461
Smaller working-capital items
+€236
Trade debts
+€6,515
Tax, wage and social debts
+€52,819
Other debts
+€505,486
Investment (derived)
-€166,176
Investment in fixed assets (net)
-€141,622
Current investments
-€24,555
Financing
-€899,503
Debts after one year
-€248,485
Current portion of long-term debt
-€2,321
Contributions, distributions and other
-€648,697
Cash 2025
€77,869
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,046,414 | €4,010,756 | -€35,658 | -0.9% |
| Fixed assets | 21/28 | €3,353,829 | €3,347,632 | -€6,198 | -0.2% |
| Tangible fixed assets | 22/27 | €3,353,829 | €3,347,632 | -€6,198 | -0.2% |
| Land and buildings | 22 | €3,317,537 | €3,297,911 | -€19,627 | -0.6% |
| Furniture and vehicles | 24 | €36,292 | €49,721 | +€13,429 | +37.0% |
| Current assets | 29/58 | €692,585 | €663,125 | -€29,460 | -4.3% |
| Amounts receivable within one year | 40/41 | €224,258 | €201,797 | -€22,461 | -10.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €224,258 | €201,797 | -€22,461 | -10.0% |
| Current investments | 50/53 | €353,670 | €378,225 | +€24,555 | +6.9% |
| Cash at bank and in hand | 54/58 | €109,716 | €77,869 | -€31,847 | -29.0% |
| Deferred charges and accrued income | 490/1 | €4,940 | €5,233 | +€294 | +5.9% |
| Total equity and liabilities | 10/49 | €4,046,414 | €4,010,756 | -€35,658 | -0.9% |
| Equity | 10/15 | €1,142,502 | €792,301 | -€350,202 | -30.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,130,102 | €779,901 | -€350,202 | -31.0% |
| Distributable reserves | 133 | €1,130,102 | €779,901 | -€350,202 | -31.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,903,912 | €3,218,456 | +€314,544 | +10.8% |
| Amounts payable after more than one year | 17 | €2,511,379 | €2,262,895 | -€248,485 | -9.9% |
| Financial debts | 170/4 | €2,511,379 | €2,262,895 | -€248,485 | -9.9% |
| Amounts payable within one year | 42/48 | €392,157 | €954,656 | +€562,499 | +143.4% |
| Current portion of amounts payable after more than one year | 42 | €250,806 | €248,485 | -€2,321 | -0.9% |
| Trade debts | 44 | €1,429 | €7,944 | +€6,515 | +456.0% |
| Suppliers | 440/4 | €1,429 | €7,944 | +€6,515 | +456.0% |
| Taxes, remuneration and social security | 45 | €36,236 | €89,055 | +€52,819 | +145.8% |
| Taxes | 450/3 | €36,236 | €89,055 | +€52,819 | +145.8% |
| Other amounts payable | 47/48 | €103,686 | €609,172 | +€505,486 | +487.5% |
| Accrued charges and deferred income | 492/3 | €375 | €905 | +€529 | +141.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €184,748 | €147,820 | -€36,929 | -20.0% |
| Other operating charges | 640/8 | €17,321 | €17,718 | +€397 | +2.3% |
| Gross operating margin | 9900 | €688,153 | €690,325 | +€2,172 | +0.3% |
| Operating profit (loss) | 9901 | €486,084 | €524,788 | +€38,704 | +8.0% |
| Financial income | 75/76B | €17,651 | €15,587 | -€2,064 | -11.7% |
| Recurring financial income | 75 | €17,651 | €15,587 | -€2,064 | -11.7% |
| Financial charges | 65/66B | €87,549 | €107,945 | +€20,396 | +23.3% |
| Recurring financial charges | 65 | €87,549 | €107,945 | +€20,396 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €416,186 | €432,429 | +€16,243 | +3.9% |
| Income taxes | 67/77 | €128,528 | €133,934 | +€5,406 | +4.2% |
| Profit (loss) for the period | 9904 | €287,658 | €298,495 | +€10,837 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €287,658 | €298,495 | +€10,837 | +3.8% |
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 7 October 2026 via checked.be.