BIOCULAR Consulting: 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.
BIOCULAR Consulting
Largest movements
- Cash -€83,550
down €83,550 (-54.3%), from €153,740 to €70,190
mainly Contributions, distributions and other (-€117,000) and Current investments (-€36,088)
- Current investments +€36,088
up €36,088 (+23.5%), from €153,349 to €189,437
- Receivables within one year +€15,238
up €15,238 (+48.7%), from €31,308 to €46,546
of which Other amounts receivable: +€16,773
- Reserves -€65,000
down €65,000 (-14.7%), from €441,950 to €376,950
- Other debts +€51,992
up €51,992 (+4,931%), from €1,054 to €53,047
- Debts after one year -€21,723
down €21,723 (-20.2%), from €107,696 to €85,974
- Gross operating margin -€143,345
down €143,345 (-64.6%), from €221,784 to €78,440
- Taxes -€49,090
down €49,090 (-77.9%), from €62,988 to €13,898
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 | €593,430 | €554,890 | -€38,540 | -6.5% |
| Fixed assets | 21/28 | €252,056 | €246,454 | -€5,601 | -2.2% |
| Tangible fixed assets | 22/27 | €251,056 | €245,454 | -€5,601 | -2.2% |
| Furniture and vehicles | 24 | €3,497 | €5,941 | +€2,444 | +69.9% |
| Other tangible fixed assets | 26 | €247,559 | €239,513 | -€8,046 | -3.2% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €341,375 | €308,436 | -€32,939 | -9.6% |
| Amounts receivable within one year | 40/41 | €31,308 | €46,546 | +€15,238 | +48.7% |
| Trade receivables | 40 | €23,308 | €21,773 | -€1,535 | -6.6% |
| Other amounts receivable | 41 | €8,000 | €24,773 | +€16,773 | +210% |
| Current investments | 50/53 | €153,349 | €189,437 | +€36,088 | +23.5% |
| Cash at bank and in hand | 54/58 | €153,740 | €70,190 | -€83,550 | -54.3% |
| Deferred charges and accrued income | 490/1 | €2,978 | €2,263 | -€715 | -24.0% |
| Total equity and liabilities | 10/49 | €593,430 | €554,890 | -€38,540 | -6.5% |
| Equity | 10/15 | €446,000 | €380,665 | -€65,335 | -14.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €441,950 | €376,950 | -€65,000 | -14.7% |
| Distributable reserves | 133 | €441,950 | €376,950 | -€65,000 | -14.7% |
| Profit (loss) carried forward | 14 | €1,050 | €715 | -€335 | -31.9% |
| Amounts payable | 17/49 | €147,430 | €174,225 | +€26,795 | +18.2% |
| Amounts payable after more than one year | 17 | €107,696 | €85,974 | -€21,723 | -20.2% |
| Financial debts | 170/4 | €107,696 | €85,974 | -€21,723 | -20.2% |
| Amounts payable within one year | 42/48 | €39,734 | €88,251 | +€48,517 | +122% |
| Current portion of amounts payable after more than one year | 42 | €21,237 | €21,723 | +€485 | +2.3% |
| Trade debts | 44 | €1,261 | €963 | -€298 | -23.6% |
| Suppliers | 440/4 | €1,261 | €963 | -€298 | -23.6% |
| Taxes, remuneration and social security | 45 | €16,181 | €12,519 | -€3,663 | -22.6% |
| Taxes | 450/3 | €16,181 | €8,226 | -€7,955 | -49.2% |
| Remuneration and social security | 454/9 | - | €4,293 | +€4,293 | |
| Other amounts payable | 47/48 | €1,054 | €53,047 | +€51,992 | +4,931% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,571 | €9,554 | -€17 | -0.2% |
| Other operating charges | 640/8 | €1,945 | €2,005 | +€60 | +3.1% |
| Gross operating margin | 9900 | €221,784 | €78,440 | -€143,345 | -64.6% |
| Operating profit (loss) | 9901 | €210,269 | €66,880 | -€143,388 | -68.2% |
| Financial income | 75/76B | €683 | €2,237 | +€1,554 | +227% |
| Recurring financial income | 75 | €683 | €2,237 | +€1,554 | +227% |
| Financial charges | 65/66B | €3,507 | €3,554 | +€48 | +1.4% |
| Recurring financial charges | 65 | €3,507 | €3,554 | +€48 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €207,445 | €65,563 | -€141,882 | -68.4% |
| Income taxes | 67/77 | €62,988 | €13,898 | -€49,090 | -77.9% |
| Profit (loss) for the period | 9904 | €144,457 | €51,665 | -€92,792 | -64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €144,457 | €51,665 | -€92,792 | -64.2% |
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 22 October 2026 via checked.be.