BIOFORUM: 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.
BIOFORUM
Largest movements
- Receivables within one year -€67,342
down €67,342 (-21.8%), from €309,277 to €241,935
of which Other amounts receivable: -€77,364
- Tangible fixed assets -€6,608
down €6,608 (-55.5%), from €11,915 to €5,307
of which Other tangible fixed assets: -€6,326
- Debts within one year -€73,012
down €73,012 (-26.3%), from €278,064 to €205,051
of which Tax, wage and social debts: -€43,730
- Accrued charges and deferred income -€8,160
down €8,160 (-9.3%), from €87,907 to €79,747
- Purchases and services +€289,814
new in 2025: €289,814
- Gross operating margin +€78,786
up €78,786 (+8.8%), from €898,721 to €977,508
- Staff costs +€45,292
up €45,292 (+5.0%), from €914,449 to €959,741
- Turnover +€41,561
new in 2025: €41,561
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 | €648,578 | €567,982 | -€80,596 | -12.4% |
| Fixed assets | 21/28 | €33,620 | €21,375 | -€12,245 | -36.4% |
| Intangible fixed assets | 21 | €9,055 | €3,418 | -€5,636 | -62.2% |
| Tangible fixed assets | 22/27 | €11,915 | €5,307 | -€6,608 | -55.5% |
| Furniture and vehicles | 24 | €5,590 | €5,307 | -€283 | -5.1% |
| Other tangible fixed assets | 26 | €6,326 | - | -€6,326 | |
| Financial fixed assets | 28 | €12,650 | €12,650 | = | 0.0% |
| Current assets | 29/58 | €614,958 | €546,607 | -€68,351 | -11.1% |
| Amounts receivable within one year | 40/41 | €309,277 | €241,935 | -€67,342 | -21.8% |
| Trade receivables | 40 | €7,638 | €17,659 | +€10,022 | +131% |
| Other amounts receivable | 41 | €301,640 | €224,276 | -€77,364 | -25.6% |
| Current investments | 50/53 | €48,566 | €48,195 | -€371 | -0.8% |
| Cash at bank and in hand | 54/58 | €242,338 | €238,207 | -€4,131 | -1.7% |
| Deferred charges and accrued income | 490/1 | €14,778 | €18,270 | +€3,493 | +23.6% |
| Total equity and liabilities | 10/49 | €648,578 | €567,982 | -€80,596 | -12.4% |
| Equity | 10/15 | €282,608 | €283,184 | +€576 | +0.2% |
| Profit (loss) carried forward | 14 | €282,608 | €283,184 | +€576 | +0.2% |
| Amounts payable | 17/49 | €365,970 | €284,798 | -€81,172 | -22.2% |
| Amounts payable within one year | 42/48 | €278,064 | €205,051 | -€73,012 | -26.3% |
| Current portion of amounts payable after more than one year | 42 | €4,030 | - | -€4,030 | |
| Trade debts | 44 | €86,951 | €86,917 | -€33 | 0.0% |
| Suppliers | 440/4 | €86,951 | €86,917 | -€33 | 0.0% |
| Taxes, remuneration and social security | 45 | €151,865 | €108,135 | -€43,730 | -28.8% |
| Taxes | 450/3 | €24,758 | - | -€24,758 | |
| Remuneration and social security | 454/9 | €127,106 | €108,135 | -€18,972 | -14.9% |
| Accrued charges and deferred income | 492/3 | €87,907 | €79,747 | -€8,160 | -9.3% |
| Turnover | 70 | - | €41,561 | +€41,561 | |
| Membership fees, donations, legacies and grants | 73 | - | €1,220,902 | +€1.2m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €289,814 | +€289,814 | |
| Remuneration, social security and pensions | 62 | €914,449 | €959,741 | +€45,292 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,926 | €16,013 | -€913 | -5.4% |
| Other operating charges | 640/8 | €5,141 | €2,430 | -€2,711 | -52.7% |
| Gross operating margin | 9900 | €898,721 | €977,508 | +€78,786 | +8.8% |
| Operating profit (loss) | 9901 | -€37,795 | -€676 | +€37,119 | +98.2% |
| Financial income | 75/76B | €5,213 | €1,803 | -€3,410 | -65.4% |
| Recurring financial income | 75 | €2,520 | €1,791 | -€730 | -29.0% |
| Non-recurring financial income | 76B | €2,693 | €13 | -€2,680 | -99.5% |
| Financial charges | 65/66B | €758 | €551 | -€207 | -27.3% |
| Recurring financial charges | 65 | €738 | €551 | -€188 | -25.4% |
| Non-recurring financial charges | 66B | €20 | - | -€20 | |
| Profit (loss) for the period before taxes | 9903 | -€33,339 | €576 | +€33,916 | |
| Profit (loss) for the period | 9904 | -€33,339 | €576 | +€33,916 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,339 | €576 | +€33,916 |
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 15 October 2026 via checked.be.