BioEngLink: 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.
BioEngLink
Largest movements
- Receivables within one year -€27,655
down €27,655 (-76.8%), from €35,991 to €8,336
of which Other amounts receivable: -€20,120
- Cash -€8,411
down €8,411 (-21.3%), from €39,539 to €31,128
mainly Contributions, distributions and other (-€27,000) and Other debts (-€19,550)
- Other debts -€19,550
down €19,550 (-46.0%), from €42,500 to €22,950
- Profit (loss) carried forward -€9,266
no longer reported in 2025 (was €9,266)
- Tax, wage and social debts -€7,653
down €7,653 (-33.0%), from €23,223 to €15,570
- Gross operating margin -€1,649
down €1,649 (-6.7%), from €24,665 to €23,015
- Taxes -€327
down €327 (-6.0%), from €5,405 to €5,078
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 | €81,576 | €44,756 | -€36,820 | -45.1% |
| Fixed assets | 21/28 | €4,841 | €4,047 | -€794 | -16.4% |
| Tangible fixed assets | 22/27 | €4,841 | €4,047 | -€794 | -16.4% |
| Plant, machinery and equipment | 23 | €226 | €106 | -€120 | -53.1% |
| Furniture and vehicles | 24 | €509 | €379 | -€130 | -25.5% |
| Other tangible fixed assets | 26 | €4,106 | €3,562 | -€544 | -13.3% |
| Current assets | 29/58 | €76,735 | €40,709 | -€36,026 | -46.9% |
| Amounts receivable within one year | 40/41 | €35,991 | €8,336 | -€27,655 | -76.8% |
| Trade receivables | 40 | €10,543 | €3,008 | -€7,535 | -71.5% |
| Other amounts receivable | 41 | €25,447 | €5,328 | -€20,120 | -79.1% |
| Cash at bank and in hand | 54/58 | €39,539 | €31,128 | -€8,411 | -21.3% |
| Deferred charges and accrued income | 490/1 | €1,205 | €1,245 | +€40 | +3.3% |
| Total equity and liabilities | 10/49 | €81,576 | €44,756 | -€36,820 | -45.1% |
| Equity | 10/15 | €12,566 | €3,000 | -€9,566 | -76.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | - | -€300 | |
| Distributable reserves | 133 | €300 | - | -€300 | |
| Profit (loss) carried forward | 14 | €9,266 | - | -€9,266 | |
| Amounts payable | 17/49 | €69,010 | €41,756 | -€27,254 | -39.5% |
| Amounts payable within one year | 42/48 | €68,510 | €41,256 | -€27,254 | -39.8% |
| Trade debts | 44 | €2,787 | €2,735 | -€51 | -1.8% |
| Suppliers | 440/4 | €2,787 | €2,735 | -€51 | -1.8% |
| Taxes, remuneration and social security | 45 | €23,223 | €15,570 | -€7,653 | -33.0% |
| Taxes | 450/3 | €23,223 | €15,570 | -€7,653 | -33.0% |
| Other amounts payable | 47/48 | €42,500 | €22,950 | -€19,550 | -46.0% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €794 | €794 | = | 0.0% |
| Other operating charges | 640/8 | €580 | €738 | +€158 | +27.2% |
| Gross operating margin | 9900 | €24,665 | €23,015 | -€1,649 | -6.7% |
| Operating profit (loss) | 9901 | €23,291 | €21,484 | -€1,807 | -7.8% |
| Financial income | 75/76B | €1,206 | €1,245 | +€39 | +3.2% |
| Recurring financial income | 75 | €1,206 | €1,245 | +€39 | +3.2% |
| Financial charges | 65/66B | €101 | €216 | +€115 | +114.4% |
| Recurring financial charges | 65 | €101 | €216 | +€115 | +114.4% |
| Profit (loss) for the period before taxes | 9903 | €24,396 | €22,512 | -€1,884 | -7.7% |
| Income taxes | 67/77 | €5,405 | €5,078 | -€327 | -6.0% |
| Profit (loss) for the period | 9904 | €18,991 | €17,434 | -€1,557 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,991 | €17,434 | -€1,557 | -8.2% |
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 7 October 2026 via checked.be.