BIOCONTROL: 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.
BIOCONTROL
Largest movements
- Receivables within one year -€257,144
down €257,144 (-66.0%), from €389,810 to €132,666
of which Trade receivables: -€268,651
- Tangible fixed assets -€17,622
down €17,622 (-3.2%), from €550,473 to €532,851
- Reserves -€201,060
down €201,060 (-68.5%), from €293,631 to €92,572
of which Tax-exempt reserves: -€186,772
- Provisions -€62,257
down €62,257 (-100%), from €62,257 to €0
- Financial charges +€267,401
up €267,401 (+56,988%), from €469 to €267,870
- Gross operating margin +€3,336
up €3,336 (+22.0%), from €15,161 to €18,497
- Taxes -€907
down €907 (-100%), from €907 to €0
- Other operating charges +€550
up €550 (+20.9%), from €2,632 to €3,182
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 | €945,373 | €669,461 | -€275,911 | -29.2% |
| Fixed assets | 21/28 | €550,473 | €532,851 | -€17,622 | -3.2% |
| Tangible fixed assets | 22/27 | €550,473 | €532,851 | -€17,622 | -3.2% |
| Land and buildings | 22 | €550,473 | €532,851 | -€17,622 | -3.2% |
| Current assets | 29/58 | €394,899 | €136,610 | -€258,289 | -65.4% |
| Amounts receivable within one year | 40/41 | €389,810 | €132,666 | -€257,144 | -66.0% |
| Trade receivables | 40 | €268,707 | €56 | -€268,651 | -100.0% |
| Other amounts receivable | 41 | €121,103 | €132,609 | +€11,507 | +9.5% |
| Cash at bank and in hand | 54/58 | €5,089 | €3,944 | -€1,145 | -22.5% |
| Total equity and liabilities | 10/49 | €945,373 | €669,461 | -€275,911 | -29.2% |
| Equity | 10/15 | €319,083 | €111,164 | -€207,919 | -65.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €293,631 | €92,572 | -€201,060 | -68.5% |
| Tax-exempt reserves | 132 | €186,772 | €0 | -€186,772 | -100% |
| Distributable reserves | 133 | €106,859 | €92,572 | -€14,288 | -13.4% |
| Profit (loss) carried forward | 14 | €6,860 | €0 | -€6,860 | -100% |
| Provisions and deferred taxes | 16 | €62,257 | €0 | -€62,257 | -100% |
| Deferred taxes | 168 | €62,257 | €0 | -€62,257 | -100% |
| Amounts payable | 17/49 | €564,032 | €558,298 | -€5,735 | -1.0% |
| Amounts payable within one year | 42/48 | €564,032 | €558,298 | -€5,735 | -1.0% |
| Trade debts | 44 | €1,720 | €492 | -€1,228 | -71.4% |
| Suppliers | 440/4 | €1,720 | €492 | -€1,228 | -71.4% |
| Other amounts payable | 47/48 | €562,312 | €557,806 | -€4,507 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,620 | €17,622 | +€2 | 0.0% |
| Other operating charges | 640/8 | €2,632 | €3,182 | +€550 | +20.9% |
| Gross operating margin | 9900 | €15,161 | €18,497 | +€3,336 | +22.0% |
| Operating profit (loss) | 9901 | -€5,091 | -€2,307 | +€2,784 | +54.7% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €469 | €267,870 | +€267,401 | +56,988% |
| Recurring financial charges | 65 | €469 | €267,870 | +€267,401 | +56,988% |
| Profit (loss) for the period before taxes | 9903 | -€5,559 | -€270,177 | -€264,617 | -4,760% |
| Transfer from deferred taxes | 780 | €2,773 | €62,257 | +€59,484 | +2,145% |
| Income taxes | 67/77 | €907 | €0 | -€907 | -100% |
| Profit (loss) for the period | 9904 | -€3,693 | -€207,919 | -€204,226 | -5,530% |
| Transfer from tax-exempt reserves | 789 | €8,319 | €186,772 | +€178,453 | +2,145% |
| Profit (loss) for the period to be appropriated | 9905 | €4,626 | -€21,148 | -€25,773 |
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 17 October 2026 via checked.be.