Bioconstat: 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.
Bioconstat
Largest movements
- Receivables within one year -€21,290
down €21,290 (-53.2%), from €40,000 to €18,710
of which Trade receivables: -€21,290
- Tangible fixed assets -€14,148
down €14,148 (-7.1%), from €200,077 to €185,929
of which Land and buildings: -€14,148
- Deferred charges and accrued income +€3,131
up €3,131 (+321.4%), from €974 to €4,105
- Profit (loss) carried forward -€38,545
down €38,545 (-24.3%), from -€158,436 to -€196,981
- Other debts -€9,027
down €9,027 (-2.9%), from €313,232 to €304,206
- Trade debts +€7,414
up €7,414 (+102.7%), from €7,222 to €14,636
- Short-term financial debts +€7,264
up €7,264 (+137.9%), from €5,266 to €12,531
- Gross operating margin -€64,110
down €64,110, from €46,005 to -€18,105
- Financial charges -€9,899
down €9,899 (-87.1%), from €11,361 to €1,462
- Write-downs -€6,957
down €6,957, from €0 to -€6,957
- Other operating charges +€2,776
up €2,776 (+32.3%), from €8,599 to €11,375
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 | €241,054 | €208,744 | -€32,310 | -13.4% |
| Fixed assets | 21/28 | €200,077 | €185,929 | -€14,148 | -7.1% |
| Tangible fixed assets | 22/27 | €200,077 | €185,929 | -€14,148 | -7.1% |
| Land and buildings | 22 | €197,227 | €183,079 | -€14,148 | -7.2% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €40,977 | €22,816 | -€18,161 | -44.3% |
| Amounts receivable within one year | 40/41 | €40,000 | €18,710 | -€21,290 | -53.2% |
| Trade receivables | 40 | €40,000 | €18,710 | -€21,290 | -53.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3 | €0 | -€3 | -100.0% |
| Deferred charges and accrued income | 490/1 | €974 | €4,105 | +€3,131 | +321.4% |
| Total equity and liabilities | 10/49 | €241,054 | €208,744 | -€32,310 | -13.4% |
| Equity | 10/15 | -€86,871 | -€125,415 | -€38,545 | -44.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,966 | €52,966 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €51,106 | €51,106 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€158,436 | -€196,981 | -€38,545 | -24.3% |
| Amounts payable | 17/49 | €327,924 | €334,160 | +€6,235 | +1.9% |
| Amounts payable within one year | 42/48 | €326,553 | €332,576 | +€6,023 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €5,266 | €12,531 | +€7,264 | +137.9% |
| Credit institutions | 430/8 | €5,266 | €12,531 | +€7,264 | +137.9% |
| Trade debts | 44 | €7,222 | €14,636 | +€7,414 | +102.7% |
| Suppliers | 440/4 | €7,222 | €14,636 | +€7,414 | +102.7% |
| Taxes, remuneration and social security | 45 | €832 | €1,204 | +€372 | +44.7% |
| Taxes | 450/3 | €832 | €1,204 | +€372 | +44.7% |
| Other amounts payable | 47/48 | €313,232 | €304,206 | -€9,027 | -2.9% |
| Accrued charges and deferred income | 492/3 | €1,372 | €1,584 | +€212 | +15.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,414 | €14,148 | -€266 | -1.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€6,957 | -€6,957 | |
| Other operating charges | 640/8 | €8,599 | €11,375 | +€2,776 | +32.3% |
| Gross operating margin | 9900 | €46,005 | -€18,105 | -€64,110 | |
| Operating profit (loss) | 9901 | €22,992 | -€36,671 | -€59,663 | |
| Financial income | 75/76B | €0 | €10 | +€10 | |
| Recurring financial income | 75 | €0 | €10 | +€10 | |
| Financial charges | 65/66B | €11,361 | €1,462 | -€9,899 | -87.1% |
| Recurring financial charges | 65 | €11,361 | €1,462 | -€9,899 | -87.1% |
| Profit (loss) for the period before taxes | 9903 | €11,631 | -€38,123 | -€49,754 | |
| Income taxes | 67/77 | €364 | €422 | +€57 | +15.8% |
| Profit (loss) for the period | 9904 | €11,267 | -€38,545 | -€49,812 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,267 | -€38,545 | -€49,812 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.