BioConAct: 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.
BioConAct
Largest movements
- Current investments +€19,046
up €19,046 (+19.7%), from €96,500 to €115,545
- Cash -€11,976
down €11,976 (-60.5%), from €19,811 to €7,835
mainly Contributions, distributions and other (-€50,998) and Current investments (-€19,046)
- Other debts +€34,809
up €34,809 (+50.8%), from €68,458 to €103,267
- Tax, wage and social debts -€16,967
down €16,967 (-45.1%), from €37,587 to €20,620
of which Taxes: -€16,967
- Trade debts -€7,384
down €7,384 (-52.1%), from €14,162 to €6,777
- Reserves -€6,752
down €6,752 (-13.2%), from €50,998 to €44,246
- Financial income +€19,877
up €19,877 (+1,580%), from €1,258 to €21,135
- Gross operating margin +€6,119
up €6,119 (+20.0%), from €30,574 to €36,693
- Financial charges +€1,781
up €1,781 (+961%), from €185 to €1,966
- Taxes +€1,281
up €1,281 (+15.1%), from €8,512 to €9,793
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 | €171,304 | €176,317 | +€5,013 | +2.9% |
| Fixed assets | 21/28 | €1,540 | €1,155 | -€385 | -25.0% |
| Tangible fixed assets | 22/27 | €1,540 | €1,155 | -€385 | -25.0% |
| Furniture and vehicles | 24 | €1,540 | €1,155 | -€385 | -25.0% |
| Current assets | 29/58 | €169,764 | €175,162 | +€5,398 | +3.2% |
| Amounts receivable within one year | 40/41 | €52,759 | €51,762 | -€996 | -1.9% |
| Trade receivables | 40 | €44,329 | €44,250 | -€79 | -0.2% |
| Other amounts receivable | 41 | €8,430 | €7,512 | -€917 | -10.9% |
| Current investments | 50/53 | €96,500 | €115,545 | +€19,046 | +19.7% |
| Cash at bank and in hand | 54/58 | €19,811 | €7,835 | -€11,976 | -60.5% |
| Deferred charges and accrued income | 490/1 | €695 | €20 | -€675 | -97.2% |
| Total equity and liabilities | 10/49 | €171,304 | €176,317 | +€5,013 | +2.9% |
| Equity | 10/15 | €51,098 | €44,346 | -€6,752 | -13.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | €100 | = | 0.0% |
| Issued capital | 100 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €50,998 | €44,246 | -€6,752 | -13.2% |
| Distributable reserves | 133 | €50,998 | €44,246 | -€6,752 | -13.2% |
| Amounts payable | 17/49 | €120,206 | €131,972 | +€11,765 | +9.8% |
| Amounts payable within one year | 42/48 | €120,206 | €130,664 | +€10,458 | +8.7% |
| Trade debts | 44 | €14,162 | €6,777 | -€7,384 | -52.1% |
| Suppliers | 440/4 | €14,162 | €6,777 | -€7,384 | -52.1% |
| Taxes, remuneration and social security | 45 | €37,587 | €20,620 | -€16,967 | -45.1% |
| Taxes | 450/3 | €35,587 | €18,620 | -€16,967 | -47.7% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €68,458 | €103,267 | +€34,809 | +50.8% |
| Accrued charges and deferred income | 492/3 | - | €1,308 | +€1,308 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €938 | €963 | +€25 | +2.6% |
| Other operating charges | 640/8 | €702 | €861 | +€159 | +22.7% |
| Gross operating margin | 9900 | €30,574 | €36,693 | +€6,119 | +20.0% |
| Operating profit (loss) | 9901 | €28,934 | €34,870 | +€5,936 | +20.5% |
| Financial income | 75/76B | €1,258 | €21,135 | +€19,877 | +1,580% |
| Recurring financial income | 75 | €1,258 | €21,135 | +€19,877 | +1,580% |
| Financial charges | 65/66B | €185 | €1,966 | +€1,781 | +961% |
| Recurring financial charges | 65 | €185 | €1,966 | +€1,781 | +961% |
| Profit (loss) for the period before taxes | 9903 | €30,007 | €54,039 | +€24,032 | +80.1% |
| Income taxes | 67/77 | €8,512 | €9,793 | +€1,281 | +15.1% |
| Profit (loss) for the period | 9904 | €21,495 | €44,246 | +€22,750 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €21,495 | €44,246 | +€22,750 | +106% |
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 14 October 2026 via checked.be.