Biocool: 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.
Biocool
Largest movements
- Deferred charges and accrued income -€109,706
down €109,706 (-100%), from €109,706 to €0
- Stocks and contracts +€70,802
up €70,802 (+263%), from €26,928 to €97,730
- Receivables within one year +€59,188
up €59,188 (+43.6%), from €135,675 to €194,863
of which Other amounts receivable: +€55,938
- Short-term financial debts +€49,163
up €49,163 (+97.9%), from €50,232 to €99,395
- Trade debts -€46,524
down €46,524 (-38.3%), from €121,588 to €75,064
- Reserves +€26,257
up €26,257 (+1,171%), from €2,242 to €28,498
- Other debts -€9,001
down €9,001 (-100%), from €9,001 to €0
- Tax, wage and social debts +€8,879
up €8,879 (+1,252%), from €709 to €9,588
- Gross operating margin +€35,731
up €35,731 (+475%), from €7,518 to €43,249
- Taxes +€8,164
up €8,164 (+1,151%), from €709 to €8,874
- Financial charges +€7,241
up €7,241 (+97.5%), from €7,426 to €14,666
- Financial income +€3,280
up €3,280 (+82.7%), from €3,966 to €7,246
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 | €276,694 | €298,923 | +€22,229 | +8.0% |
| Fixed assets | 21/28 | €4,380 | €6,330 | +€1,950 | +44.5% |
| Tangible fixed assets | 22/27 | €4,380 | €4,380 | = | 0.0% |
| Land and buildings | 22 | €4,380 | €4,380 | = | 0.0% |
| Financial fixed assets | 28 | - | €1,950 | +€1,950 | |
| Current assets | 29/58 | €272,314 | €292,593 | +€20,279 | +7.4% |
| Stocks and contracts in progress | 3 | €26,928 | €97,730 | +€70,802 | +263% |
| Stocks | 30/36 | €26,928 | €97,730 | +€70,802 | +263% |
| Amounts receivable within one year | 40/41 | €135,675 | €194,863 | +€59,188 | +43.6% |
| Trade receivables | 40 | €950 | €4,200 | +€3,250 | +342% |
| Other amounts receivable | 41 | €134,725 | €190,663 | +€55,938 | +41.5% |
| Cash at bank and in hand | 54/58 | €5 | €0 | -€5 | -98.9% |
| Deferred charges and accrued income | 490/1 | €109,706 | €0 | -€109,706 | -100% |
| Total equity and liabilities | 10/49 | €276,694 | €298,923 | +€22,229 | +8.0% |
| Equity | 10/15 | €5,242 | €31,498 | +€26,257 | +501% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €2,242 | €28,498 | +€26,257 | +1,171% |
| Distributable reserves | 133 | €2,242 | €28,498 | +€26,257 | +1,171% |
| Amounts payable | 17/49 | €271,452 | €267,425 | -€4,027 | -1.5% |
| Amounts payable after more than one year | 17 | €83,378 | €76,281 | -€7,097 | -8.5% |
| Financial debts | 170/4 | €83,378 | €76,281 | -€7,097 | -8.5% |
| Amounts payable within one year | 42/48 | €188,074 | €191,144 | +€3,070 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €6,544 | €7,097 | +€553 | +8.5% |
| Financial debts | 43 | €50,232 | €99,395 | +€49,163 | +97.9% |
| Credit institutions | 430/8 | €50,232 | €99,395 | +€49,163 | +97.9% |
| Trade debts | 44 | €121,588 | €75,064 | -€46,524 | -38.3% |
| Suppliers | 440/4 | €121,588 | €75,064 | -€46,524 | -38.3% |
| Taxes, remuneration and social security | 45 | €709 | €9,588 | +€8,879 | +1,252% |
| Taxes | 450/3 | €709 | €9,588 | +€8,879 | +1,252% |
| Other amounts payable | 47/48 | €9,001 | €0 | -€9,001 | -100% |
| Other operating charges | 640/8 | €1,107 | €698 | -€409 | -36.9% |
| Gross operating margin | 9900 | €7,518 | €43,249 | +€35,731 | +475% |
| Operating profit (loss) | 9901 | €6,411 | €42,551 | +€36,140 | +564% |
| Financial income | 75/76B | €3,966 | €7,246 | +€3,280 | +82.7% |
| Recurring financial income | 75 | €3,966 | €7,246 | +€3,280 | +82.7% |
| Financial charges | 65/66B | €7,426 | €14,666 | +€7,241 | +97.5% |
| Recurring financial charges | 65 | €7,426 | €14,666 | +€7,241 | +97.5% |
| Profit (loss) for the period before taxes | 9903 | €2,951 | €35,130 | +€32,179 | +1,090% |
| Income taxes | 67/77 | €709 | €8,874 | +€8,164 | +1,151% |
| Profit (loss) for the period | 9904 | €2,242 | €26,257 | +€24,015 | +1,071% |
| Profit (loss) for the period to be appropriated | 9905 | €2,242 | €26,257 | +€24,015 | +1,071% |
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 15 October 2026 via checked.be.