Biocubik: 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.
Biocubik
Largest movements
- Receivables within one year +€209,143
up €209,143 (+2,439%), from €8,574 to €217,717
of which Other amounts receivable: +€205,874
- Stocks and contracts +€105,000
new in 2025: €105,000
- Intangible fixed assets +€82,990
new in 2025: €82,990
- Cash +€71,576
up €71,576 (+64.5%), from €111,002 to €182,578
mainly Contributions, distributions and other (+€528,926) and Other debts (+€30,000)
- Investment grants +€278,926
new in 2025: €278,926
- Contributions +€250,000
up €250,000 (+83.3%), from €300,000 to €550,000
- Debts after one year -€60,000
down €60,000 (-82.8%), from €72,500 to €12,500
- Profit (loss) carried forward -€48,134
down €48,134 (-17.1%), from -€280,752 to -€328,886
- Other debts +€30,000
up €30,000 (+11,422%), from €263 to €30,263
- Gross operating margin +€144,181
up €144,181, from -€76,117 to €68,064
- Staff costs +€30,993
up €30,993 (+40.1%), from €77,204 to €108,197
- Financial charges +€5,163
up €5,163, from -€2,709 to €2,454
- Depreciation +€5,103
up €5,103 (+385%), from €1,326 to €6,429
- Financial income +€2,050
new in 2025: €2,050
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 | €125,570 | €592,794 | +€467,225 | +372% |
| Fixed assets | 21/28 | €4,591 | €85,386 | +€80,795 | +1,760% |
| Intangible fixed assets | 21 | - | €82,990 | +€82,990 | |
| Tangible fixed assets | 22/27 | €4,591 | €2,396 | -€2,195 | -47.8% |
| Plant, machinery and equipment | 23 | €519 | €57 | -€462 | -89.0% |
| Furniture and vehicles | 24 | €4,072 | €2,339 | -€1,733 | -42.6% |
| Current assets | 29/58 | €120,978 | €507,408 | +€386,430 | +319% |
| Stocks and contracts in progress | 3 | - | €105,000 | +€105,000 | |
| Contracts in progress | 37 | - | €105,000 | +€105,000 | |
| Amounts receivable within one year | 40/41 | €8,574 | €217,717 | +€209,143 | +2,439% |
| Trade receivables | 40 | - | €3,270 | +€3,270 | |
| Other amounts receivable | 41 | €8,574 | €214,448 | +€205,874 | +2,401% |
| Cash at bank and in hand | 54/58 | €111,002 | €182,578 | +€71,576 | +64.5% |
| Deferred charges and accrued income | 490/1 | €1,403 | €2,113 | +€710 | +50.6% |
| Total equity and liabilities | 10/49 | €125,570 | €592,794 | +€467,225 | +372% |
| Equity | 10/15 | €19,248 | €500,040 | +€480,792 | +2,498% |
| Contributions | 10/11 | €300,000 | €550,000 | +€250,000 | +83.3% |
| Profit (loss) carried forward | 14 | -€280,752 | -€328,886 | -€48,134 | -17.1% |
| Investment grants | 15 | - | €278,926 | +€278,926 | |
| Amounts payable | 17/49 | €106,322 | €92,755 | -€13,567 | -12.8% |
| Amounts payable after more than one year | 17 | €72,500 | €12,500 | -€60,000 | -82.8% |
| Other amounts payable | 178/9 | €72,500 | €12,500 | -€60,000 | -82.8% |
| Amounts payable within one year | 42/48 | €33,822 | €80,255 | +€46,433 | +137% |
| Trade debts | 44 | €13,823 | €37,772 | +€23,949 | +173% |
| Suppliers | 440/4 | €13,823 | €37,772 | +€23,949 | +173% |
| Taxes, remuneration and social security | 45 | €19,737 | €12,220 | -€7,516 | -38.1% |
| Taxes | 450/3 | €2,194 | €1,741 | -€453 | -20.6% |
| Remuneration and social security | 454/9 | €17,543 | €10,479 | -€7,063 | -40.3% |
| Other amounts payable | 47/48 | €263 | €30,263 | +€30,000 | +11,422% |
| Remuneration, social security and pensions | 62 | €77,204 | €108,197 | +€30,993 | +40.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,326 | €6,429 | +€5,103 | +385% |
| Other operating charges | 640/8 | €390 | €892 | +€501 | +128% |
| Gross operating margin | 9900 | -€76,117 | €68,064 | +€144,181 | |
| Operating profit (loss) | 9901 | -€155,037 | -€47,453 | +€107,583 | +69.4% |
| Financial income | 75/76B | - | €2,050 | +€2,050 | |
| Recurring financial income | 75 | - | €2,050 | +€2,050 | |
| Financial charges | 65/66B | -€2,709 | €2,454 | +€5,163 | |
| Recurring financial charges | 65 | -€2,709 | €2,454 | +€5,163 | |
| Profit (loss) for the period before taxes | 9903 | -€152,328 | -€47,857 | +€104,471 | +68.6% |
| Income taxes | 67/77 | €248 | €277 | +€29 | +11.6% |
| Profit (loss) for the period | 9904 | -€152,576 | -€48,134 | +€104,442 | +68.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€152,576 | -€48,134 | +€104,442 | +68.5% |
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.