BioCompliance Services: 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.
BioCompliance Services
Largest movements
- Tangible fixed assets -€45,128
down €45,128 (-9.3%), from €484,411 to €439,283
of which Land and buildings: -€28,038
- Cash +€38,355
up €38,355 (+23.1%), from €165,827 to €204,182
mainly Net result for the year (+€101,808) and Depreciation (+€45,128)
- Receivables within one year -€14,129
down €14,129 (-24.9%), from €56,698 to €42,569
- Deferred charges and accrued income +€10,991
new in 2025: €10,991
- Reserves +€41,700
up €41,700 (+81.3%), from €51,265 to €92,965
of which Distributable reserves: +€41,700
- Debts after one year -€27,903
down €27,903 (-11.9%), from €234,057 to €206,154
- Other debts -€12,605
down €12,605 (-15.9%), from €79,245 to €66,640
- Taxes -€8,321
down €8,321 (-18.5%), from €45,045 to €36,724
- Gross operating margin -€4,641
down €4,641 (-2.4%), from €193,661 to €189,020
- Other operating charges -€3,340
down €3,340 (-77.4%), from €4,317 to €977
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 | €731,936 | €722,025 | -€9,911 | -1.4% |
| Fixed assets | 21/28 | €509,411 | €464,283 | -€45,128 | -8.9% |
| Tangible fixed assets | 22/27 | €484,411 | €439,283 | -€45,128 | -9.3% |
| Land and buildings | 22 | €452,226 | €424,189 | -€28,038 | -6.2% |
| Plant, machinery and equipment | 23 | €7,278 | €5,830 | -€1,448 | -19.9% |
| Furniture and vehicles | 24 | €17,276 | €8,648 | -€8,627 | -49.9% |
| Other tangible fixed assets | 26 | €7,632 | €616 | -€7,016 | -91.9% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €222,525 | €257,742 | +€35,217 | +15.8% |
| Amounts receivable within one year | 40/41 | €56,698 | €42,569 | -€14,129 | -24.9% |
| Trade receivables | 40 | €56,698 | €42,569 | -€14,129 | -24.9% |
| Cash at bank and in hand | 54/58 | €165,827 | €204,182 | +€38,355 | +23.1% |
| Deferred charges and accrued income | 490/1 | - | €10,991 | +€10,991 | |
| Total equity and liabilities | 10/49 | €731,936 | €722,025 | -€9,911 | -1.4% |
| Equity | 10/15 | €331,788 | €373,596 | +€41,808 | +12.6% |
| Contributions | 10/11 | €240,656 | €240,656 | = | 0.0% |
| Reserves | 13 | €51,265 | €92,965 | +€41,700 | +81.3% |
| Non-distributable reserves | 130/1 | €1,265 | €1,265 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,265 | €1,265 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €91,700 | +€41,700 | +83.4% |
| Profit (loss) carried forward | 14 | €39,867 | €39,975 | +€108 | +0.3% |
| Amounts payable | 17/49 | €400,148 | €348,429 | -€51,719 | -12.9% |
| Amounts payable after more than one year | 17 | €234,057 | €206,154 | -€27,903 | -11.9% |
| Financial debts | 170/4 | €234,057 | €206,154 | -€27,903 | -11.9% |
| Amounts payable within one year | 42/48 | €165,242 | €141,425 | -€23,817 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €27,505 | €27,903 | +€398 | +1.4% |
| Trade debts | 44 | €11,415 | €4,677 | -€6,739 | -59.0% |
| Suppliers | 440/4 | €11,415 | €4,677 | -€6,739 | -59.0% |
| Taxes, remuneration and social security | 45 | €47,077 | €42,206 | -€4,871 | -10.3% |
| Taxes | 450/3 | €47,077 | €42,206 | -€4,871 | -10.3% |
| Other amounts payable | 47/48 | €79,245 | €66,640 | -€12,605 | -15.9% |
| Accrued charges and deferred income | 492/3 | €850 | €850 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,024 | €45,128 | +€1,105 | +2.5% |
| Other operating charges | 640/8 | €4,317 | €977 | -€3,340 | -77.4% |
| Gross operating margin | 9900 | €193,661 | €189,020 | -€4,641 | -2.4% |
| Operating profit (loss) | 9901 | €145,320 | €142,914 | -€2,406 | -1.7% |
| Financial income | 75/76B | €20 | €7 | -€13 | -63.0% |
| Recurring financial income | 75 | €20 | €7 | -€13 | -63.0% |
| Financial charges | 65/66B | €4,979 | €4,389 | -€591 | -11.9% |
| Recurring financial charges | 65 | €4,979 | €4,389 | -€591 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €140,361 | €138,533 | -€1,828 | -1.3% |
| Income taxes | 67/77 | €45,045 | €36,724 | -€8,321 | -18.5% |
| Profit (loss) for the period | 9904 | €95,315 | €101,808 | +€6,493 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €95,315 | €101,808 | +€6,493 | +6.8% |
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 6 October 2026 via checked.be.