BIOH: what changed
Two fiscal 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.
BIOH
Largest movements
- Cash +€300,753
up €300,753 (+196.6%), from €152,949 to €453,702
mainly Current investments (+€204,181) and Receivables within one year (+€50,201)
- Current investments -€204,181
down €204,181 (-31.7%), from €643,099 to €438,918
- Receivables within one year -€50,201
down €50,201 (-85.8%), from €58,506 to €8,304
of which Other amounts receivable: -€51,458
- Reserves +€22,998
up €22,998 (+2.7%), from €852,288 to €875,286
- Financial income +€47,926
up €47,926 (+516.0%), from €9,287 to €57,213
- Gross operating margin -€14,363
down €14,363 (-88.9%), from €16,155 to €1,792
- Taxes +€6,354
up €6,354 (+492.7%), from €1,290 to €7,644
- Financial charges +€4,139
up €4,139 (+476.4%), from €869 to €5,008
- Depreciation +€1,432
up €1,432 (+6.9%), from €20,696 to €22,127
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 | €1,370,946 | €1,409,129 | +€38,184 | +2.8% |
| Fixed assets | 21/28 | €515,591 | €507,301 | -€8,291 | -1.6% |
| Tangible fixed assets | 22/27 | €515,228 | €507,301 | -€7,928 | -1.5% |
| Land and buildings | 22 | €468,576 | €451,664 | -€16,912 | -3.6% |
| Furniture and vehicles | 24 | €1,463 | €1,104 | -€359 | -24.6% |
| Other tangible fixed assets | 26 | €45,189 | €54,533 | +€9,343 | +20.7% |
| Financial fixed assets | 28 | €363 | - | -€363 | |
| Current assets | 29/58 | €855,355 | €901,829 | +€46,474 | +5.4% |
| Amounts receivable within one year | 40/41 | €58,506 | €8,304 | -€50,201 | -85.8% |
| Trade receivables | 40 | €5,551 | €6,808 | +€1,257 | +22.6% |
| Other amounts receivable | 41 | €52,955 | €1,497 | -€51,458 | -97.2% |
| Current investments | 50/53 | €643,099 | €438,918 | -€204,181 | -31.7% |
| Cash at bank and in hand | 54/58 | €152,949 | €453,702 | +€300,753 | +196.6% |
| Deferred charges and accrued income | 490/1 | €802 | €905 | +€103 | +12.9% |
| Total equity and liabilities | 10/49 | €1,370,946 | €1,409,129 | +€38,184 | +2.8% |
| Equity | 10/15 | €1,370,541 | €1,393,539 | +€22,998 | +1.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €852,288 | €875,286 | +€22,998 | +2.7% |
| Distributable reserves | 133 | €852,288 | €875,286 | +€22,998 | +2.7% |
| Profit (loss) carried forward | 14 | €505,853 | €505,853 | = | 0.0% |
| Amounts payable | 17/49 | €405 | €15,591 | +€15,186 | +3749.8% |
| Amounts payable within one year | 42/48 | €405 | €15,591 | +€15,186 | +3749.8% |
| Trade debts | 44 | €405 | €5,286 | +€4,881 | +1205.2% |
| Suppliers | 440/4 | €405 | €5,286 | +€4,881 | +1205.2% |
| Taxes, remuneration and social security | 45 | - | €2,594 | +€2,594 | |
| Taxes | 450/3 | - | €2,594 | +€2,594 | |
| Other amounts payable | 47/48 | - | €7,712 | +€7,712 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,696 | €22,127 | +€1,432 | +6.9% |
| Other operating charges | 640/8 | €968 | €1,228 | +€260 | +26.9% |
| Gross operating margin | 9900 | €16,155 | €1,792 | -€14,363 | -88.9% |
| Operating profit (loss) | 9901 | -€5,508 | -€21,563 | -€16,056 | -291.5% |
| Financial income | 75/76B | €9,287 | €57,213 | +€47,926 | +516.0% |
| Recurring financial income | 75 | €9,287 | €57,213 | +€47,926 | +516.0% |
| Financial charges | 65/66B | €869 | €5,008 | +€4,139 | +476.4% |
| Recurring financial charges | 65 | €869 | €5,008 | +€4,139 | +476.4% |
| Profit (loss) for the period before taxes | 9903 | €2,911 | €30,642 | +€27,731 | +952.7% |
| Income taxes | 67/77 | €1,290 | €7,644 | +€6,354 | +492.7% |
| Profit (loss) for the period | 9904 | €1,621 | €22,998 | +€21,377 | +1318.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,621 | €22,998 | +€21,377 | +1318.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.