BIOGNOST IMMO: 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.
BIOGNOST IMMO
Largest movements
- Tangible fixed assets +€76,060
up €76,060 (+11.5%), from €662,185 to €738,245
- Cash +€62,306
up €62,306 (+11,606%), from €537 to €62,843
mainly Debts after one year (+€185,242) and Depreciation (+€33,861)
- Debts after one year +€185,242
up €185,242 (+100%), from €185,000 to €370,242
of which Other amounts payable: +€370,242
- Trade debts -€90,586
down €90,586 (-97.7%), from €92,690 to €2,104
- Reserves +€29,969
up €29,969 (+18.0%), from €166,695 to €196,663
of which Distributable reserves: +€29,969
- Accrued charges and deferred income +€8,957
new in 2025: €8,957
- Gross operating margin +€39,758
up €39,758 (+82.3%), from €48,285 to €88,042
- Depreciation +€18,884
up €18,884 (+126%), from €14,977 to €33,861
- Financial charges +€12,789
up €12,789 (+24,626%), from €52 to €12,840
- Taxes +€2,997
new in 2025: €2,997
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 | €681,973 | €822,389 | +€140,416 | +20.6% |
| Fixed assets | 21/28 | €662,185 | €738,245 | +€76,060 | +11.5% |
| Tangible fixed assets | 22/27 | €662,185 | €738,245 | +€76,060 | +11.5% |
| Land and buildings | 22 | €662,185 | €738,245 | +€76,060 | +11.5% |
| Current assets | 29/58 | €19,788 | €84,144 | +€64,356 | +325% |
| Amounts receivable within one year | 40/41 | €19,250 | €21,300 | +€2,050 | +10.6% |
| Trade receivables | 40 | €11,250 | €21,300 | +€10,050 | +89.3% |
| Other amounts receivable | 41 | €8,000 | - | -€8,000 | |
| Cash at bank and in hand | 54/58 | €537 | €62,843 | +€62,306 | +11,606% |
| Deferred charges and accrued income | 490/1 | €1 | €1 | = | 0.0% |
| Total equity and liabilities | 10/49 | €681,973 | €822,389 | +€140,416 | +20.6% |
| Equity | 10/15 | €404,283 | €434,251 | +€29,969 | +7.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €166,695 | €196,663 | +€29,969 | +18.0% |
| Tax-exempt reserves | 132 | €3,512 | €3,512 | = | 0.0% |
| Distributable reserves | 133 | €163,182 | €193,151 | +€29,969 | +18.4% |
| Profit (loss) carried forward | 14 | €219,038 | €219,038 | = | 0.0% |
| Amounts payable | 17/49 | €277,690 | €388,138 | +€110,448 | +39.8% |
| Amounts payable after more than one year | 17 | €185,000 | €370,242 | +€185,242 | +100% |
| Financial debts | 170/4 | €185,000 | - | -€185,000 | |
| Other amounts payable | 178/9 | - | €370,242 | +€370,242 | |
| Amounts payable within one year | 42/48 | €92,690 | €8,939 | -€83,751 | -90.4% |
| Trade debts | 44 | €92,690 | €2,104 | -€90,586 | -97.7% |
| Suppliers | 440/4 | €92,690 | €2,104 | -€90,586 | -97.7% |
| Taxes, remuneration and social security | 45 | - | €6,836 | +€6,836 | |
| Taxes | 450/3 | - | €6,836 | +€6,836 | |
| Accrued charges and deferred income | 492/3 | - | €8,957 | +€8,957 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,977 | €33,861 | +€18,884 | +126% |
| Other operating charges | 640/8 | €8,123 | €8,376 | +€253 | +3.1% |
| Non-recurring operating charges | 66A | €118,982 | - | -€118,982 | |
| Gross operating margin | 9900 | €48,285 | €88,042 | +€39,758 | +82.3% |
| Operating profit (loss) | 9901 | -€93,797 | €45,806 | +€139,603 | |
| Financial charges | 65/66B | €52 | €12,840 | +€12,789 | +24,626% |
| Recurring financial charges | 65 | €52 | €12,840 | +€12,789 | +24,626% |
| Profit (loss) for the period before taxes | 9903 | -€93,849 | €32,965 | +€126,815 | |
| Income taxes | 67/77 | - | €2,997 | +€2,997 | |
| Profit (loss) for the period | 9904 | -€93,849 | €29,969 | +€123,818 | |
| Profit (loss) for the period to be appropriated | 9905 | -€93,849 | €29,969 | +€123,818 |
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 19 October 2026 via checked.be.