BIOFIXT: 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.
BIOFIXT
Largest movements
- Cash +€43,750
up €43,750 (+57.6%), from €75,964 to €119,715
mainly Net result for the year (+€125,702) and Depreciation (+€20,305)
- Current investments +€25,196
up €25,196 (+50.4%), from €50,000 to €75,196
- Tangible fixed assets +€20,326
up €20,326 (+5.0%), from €403,173 to €423,498
of which Land and buildings: +€20,527
- Receivables within one year +€11,624
up €11,624 (+18.8%), from €61,857 to €73,480
of which Trade receivables: +€11,125
- Reserves +€125,702
up €125,702 (+30.8%), from €407,590 to €533,291
- Debts after one year -€14,219
down €14,219 (-16.8%), from €84,677 to €70,458
- Provisions -€13,133
down €13,133 (-33.3%), from €39,398 to €26,265
- Tax, wage and social debts +€10,878
up €10,878 (+21.3%), from €51,171 to €62,049
of which Taxes: +€13,668
- Other debts -€9,328
down €9,328 (-22.3%), from €41,860 to €32,532
- Gross operating margin +€77,342
up €77,342 (+66.1%), from €116,957 to €194,298
- Taxes +€25,408
up €25,408 (+88.0%), from €28,863 to €54,272
- Provisions -€13,133
new in 2025: -€13,133
- Depreciation +€7,825
up €7,825 (+62.7%), from €12,480 to €20,305
- Financial income -€2,656
down €2,656 (-65.2%), from €4,077 to €1,420
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 | €700,862 | €807,252 | +€106,390 | +15.2% |
| Fixed assets | 21/28 | €403,173 | €423,498 | +€20,326 | +5.0% |
| Tangible fixed assets | 22/27 | €403,173 | €423,498 | +€20,326 | +5.0% |
| Land and buildings | 22 | €401,167 | €421,694 | +€20,527 | +5.1% |
| Furniture and vehicles | 24 | €2,006 | €1,804 | -€201 | -10.0% |
| Current assets | 29/58 | €297,690 | €383,754 | +€86,064 | +28.9% |
| Stocks and contracts in progress | 3 | €109,322 | €115,018 | +€5,696 | +5.2% |
| Stocks | 30/36 | €109,322 | €115,018 | +€5,696 | +5.2% |
| Amounts receivable within one year | 40/41 | €61,857 | €73,480 | +€11,624 | +18.8% |
| Trade receivables | 40 | €61,857 | €72,982 | +€11,125 | +18.0% |
| Other amounts receivable | 41 | - | €499 | +€499 | |
| Current investments | 50/53 | €50,000 | €75,196 | +€25,196 | +50.4% |
| Cash at bank and in hand | 54/58 | €75,964 | €119,715 | +€43,750 | +57.6% |
| Deferred charges and accrued income | 490/1 | €547 | €345 | -€202 | -37.0% |
| Total equity and liabilities | 10/49 | €700,862 | €807,252 | +€106,390 | +15.2% |
| Equity | 10/15 | €415,252 | €540,954 | +€125,702 | +30.3% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €407,590 | €533,291 | +€125,702 | +30.8% |
| Distributable reserves | 133 | €407,590 | €533,291 | +€125,702 | +30.8% |
| Profit (loss) carried forward | 14 | €1,412 | €1,412 | = | 0.0% |
| Provisions and deferred taxes | 16 | €39,398 | €26,265 | -€13,133 | -33.3% |
| Provisions for liabilities and charges | 160/5 | €39,398 | €26,265 | -€13,133 | -33.3% |
| Pensions and similar obligations | 160 | €39,398 | €26,265 | -€13,133 | -33.3% |
| Amounts payable | 17/49 | €246,213 | €240,033 | -€6,179 | -2.5% |
| Amounts payable after more than one year | 17 | €84,677 | €70,458 | -€14,219 | -16.8% |
| Financial debts | 170/4 | €84,677 | €70,458 | -€14,219 | -16.8% |
| Amounts payable within one year | 42/48 | €161,536 | €169,576 | +€8,040 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €13,635 | €14,219 | +€585 | +4.3% |
| Trade debts | 44 | €54,870 | €60,776 | +€5,905 | +10.8% |
| Suppliers | 440/4 | €54,870 | €60,776 | +€5,905 | +10.8% |
| Taxes, remuneration and social security | 45 | €51,171 | €62,049 | +€10,878 | +21.3% |
| Taxes | 450/3 | €48,381 | €62,049 | +€13,668 | +28.3% |
| Remuneration and social security | 454/9 | €2,790 | - | -€2,790 | |
| Other amounts payable | 47/48 | €41,860 | €32,532 | -€9,328 | -22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,480 | €20,305 | +€7,825 | +62.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€13,133 | -€13,133 | |
| Other operating charges | 640/8 | €3,355 | €3,528 | +€172 | +5.1% |
| Non-recurring operating charges | 66A | - | €660 | +€660 | |
| Gross operating margin | 9900 | €116,957 | €194,298 | +€77,342 | +66.1% |
| Operating profit (loss) | 9901 | €101,121 | €182,938 | +€81,816 | +80.9% |
| Financial income | 75/76B | €4,077 | €1,420 | -€2,656 | -65.2% |
| Recurring financial income | 75 | €4,077 | €1,420 | -€2,656 | -65.2% |
| Financial charges | 65/66B | €4,678 | €4,385 | -€294 | -6.3% |
| Recurring financial charges | 65 | €4,678 | €4,385 | -€294 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €100,520 | €179,973 | +€79,454 | +79.0% |
| Income taxes | 67/77 | €28,863 | €54,272 | +€25,408 | +88.0% |
| Profit (loss) for the period | 9904 | €71,656 | €125,702 | +€54,045 | +75.4% |
| Profit (loss) for the period to be appropriated | 9905 | €71,656 | €125,702 | +€54,045 | +75.4% |
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.