BioGuard.Software: 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.
BioGuard.Software
Largest movements
- Receivables within one year +€62,313
up €62,313 (+213.7%), from €29,156 to €91,468
of which Trade receivables: +€84,410
- Intangible fixed assets -€6,830
down €6,830 (-6.5%), from €105,608 to €98,778
- Cash +€6,245
up €6,245 (+46.4%), from €13,455 to €19,701
mainly Net result for the year (+€38,713) and Depreciation (+€21,907)
- Profit (loss) carried forward +€38,713
up €38,713, from -€72 to €38,641
- Tax, wage and social debts +€9,561
new in 2024: €9,561
- Current portion of long-term debt +€5,000
up €5,000 (+6.7%), from €75,000 to €80,000
- Accrued charges and deferred income +€4,405
up €4,405 (+14292.6%), from €31 to €4,436
- Trade debts +€4,019
up €4,019 (+7.5%), from €53,260 to €57,279
- Gross operating margin +€72,771
up €72,771 (+10829.0%), from €672 to €73,443
- Depreciation +€21,514
up €21,514 (+5482.3%), from €392 to €21,907
- Taxes +€8,000
new in 2024: €8,000
- Financial charges +€4,405
up €4,405 (+14292.6%), from €31 to €4,436
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,219 | €209,947 | +€61,728 | +41.6% |
| Fixed assets | 21/28 | €105,608 | €98,778 | -€6,830 | -6.5% |
| Intangible fixed assets | 21 | €105,608 | €98,778 | -€6,830 | -6.5% |
| Current assets | 29/58 | €42,611 | €111,169 | +€68,558 | +160.9% |
| Amounts receivable within one year | 40/41 | €29,156 | €91,468 | +€62,313 | +213.7% |
| Trade receivables | 40 | €7,058 | €91,468 | +€84,410 | +1196.0% |
| Other amounts receivable | 41 | €22,098 | €0 | -€22,098 | -100.0% |
| Cash at bank and in hand | 54/58 | €13,455 | €19,701 | +€6,245 | +46.4% |
| Total equity and liabilities | 10/49 | €148,219 | €209,947 | +€61,728 | +41.6% |
| Equity | 10/15 | €19,928 | €58,641 | +€38,713 | +194.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72 | €38,641 | +€38,713 | |
| Amounts payable | 17/49 | €128,291 | €151,306 | +€23,015 | +17.9% |
| Amounts payable within one year | 42/48 | €128,260 | €146,870 | +€18,610 | +14.5% |
| Current portion of amounts payable after more than one year | 42 | €75,000 | €80,000 | +€5,000 | +6.7% |
| Trade debts | 44 | €53,260 | €57,279 | +€4,019 | +7.5% |
| Suppliers | 440/4 | €53,260 | €57,279 | +€4,019 | +7.5% |
| Taxes, remuneration and social security | 45 | - | €9,561 | +€9,561 | |
| Taxes | 450/3 | - | €9,561 | +€9,561 | |
| Other amounts payable | 47/48 | - | €31 | +€31 | |
| Accrued charges and deferred income | 492/3 | €31 | €4,436 | +€4,405 | +14292.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €392 | €21,907 | +€21,514 | +5482.3% |
| Other operating charges | 640/8 | €321 | €387 | +€66 | +20.7% |
| Gross operating margin | 9900 | €672 | €73,443 | +€72,771 | +10829.0% |
| Operating profit (loss) | 9901 | -€41 | €51,149 | +€51,190 | |
| Financial charges | 65/66B | €31 | €4,436 | +€4,405 | +14292.6% |
| Recurring financial charges | 65 | €31 | €4,436 | +€4,405 | +14292.6% |
| Profit (loss) for the period before taxes | 9903 | -€72 | €46,713 | +€46,785 | |
| Income taxes | 67/77 | - | €8,000 | +€8,000 | |
| Profit (loss) for the period | 9904 | -€72 | €38,713 | +€38,785 | |
| Profit (loss) for the period to be appropriated | 9905 | -€72 | €38,713 | +€38,785 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.