BIOEXPAND: 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.
BIOEXPAND
Largest movements
- Receivables within one year +€13,767
up €13,767 (+3.7%), from €375,815 to €389,583
of which Other amounts receivable: +€22,237
- Trade debts +€15,943
up €15,943 (+127.6%), from €12,491 to €28,434
- Tax, wage and social debts -€12,603
down €12,603 (-26.9%), from €46,811 to €34,208
- Reserves +€8,732
up €8,732 (+2.9%), from €299,302 to €308,034
- Gross operating margin -€58,410
down €58,410 (-76.1%), from €76,792 to €18,382
- Taxes -€14,269
down €14,269 (-70.3%), from €20,302 to €6,033
- Other operating charges -€6,500
down €6,500 (-92.5%), from €7,028 to €528
- Depreciation -€1,225
no longer reported in 2025 (was €1,225)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €376,026 | €389,928 | +€13,902 | +3.7% |
| Current assets | 29/58 | €376,026 | €389,928 | +€13,902 | +3.7% |
| Amounts receivable within one year | 40/41 | €375,815 | €389,583 | +€13,767 | +3.7% |
| Trade receivables | 40 | €8,470 | - | -€8,470 | |
| Other amounts receivable | 41 | €367,345 | €389,583 | +€22,237 | +6.1% |
| Deferred charges and accrued income | 490/1 | €211 | €345 | +€134 | +63.7% |
| Total equity and liabilities | 10/49 | €376,026 | €389,928 | +€13,902 | +3.7% |
| Equity | 10/15 | €313,562 | €322,294 | +€8,732 | +2.8% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €299,302 | €308,034 | +€8,732 | +2.9% |
| Distributable reserves | 133 | €299,302 | €308,034 | +€8,732 | +2.9% |
| Amounts payable | 17/49 | €62,464 | €67,634 | +€5,170 | +8.3% |
| Amounts payable within one year | 42/48 | €62,464 | €67,634 | +€5,170 | +8.3% |
| Financial debts | 43 | €3,162 | €4,992 | +€1,830 | +57.9% |
| Credit institutions | 430/8 | €3,162 | €4,992 | +€1,830 | +57.9% |
| Trade debts | 44 | €12,491 | €28,434 | +€15,943 | +127.6% |
| Suppliers | 440/4 | €12,491 | €28,434 | +€15,943 | +127.6% |
| Taxes, remuneration and social security | 45 | €46,811 | €34,208 | -€12,603 | -26.9% |
| Taxes | 450/3 | €46,811 | €34,208 | -€12,603 | -26.9% |
| Non-recurring operating income | 76A | €0 | - | -€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,225 | - | -€1,225 | |
| Other operating charges | 640/8 | €7,028 | €528 | -€6,500 | -92.5% |
| Non-recurring operating charges | 66A | €69 | €1,859 | +€1,790 | +2590.5% |
| Gross operating margin | 9900 | €76,792 | €18,382 | -€58,410 | -76.1% |
| Operating profit (loss) | 9901 | €68,470 | €15,995 | -€52,476 | -76.6% |
| Financial charges | 65/66B | €947 | €1,230 | +€282 | +29.8% |
| Recurring financial charges | 65 | €917 | €1,230 | +€312 | +34.0% |
| Non-recurring financial charges | 66B | €30 | - | -€30 | |
| Profit (loss) for the period before taxes | 9903 | €67,523 | €14,765 | -€52,758 | -78.1% |
| Income taxes | 67/77 | €20,302 | €6,033 | -€14,269 | -70.3% |
| Profit (loss) for the period | 9904 | €47,221 | €8,732 | -€38,489 | -81.5% |
| Profit (loss) for the period to be appropriated | 9905 | €47,221 | €8,732 | -€38,489 | -81.5% |
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 9 October 2026 via checked.be.