BIOINVEST: 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.
BIOINVEST
Largest movements
- Tangible fixed assets -€117,406
down €117,406 (-9.2%), from €1.3m to €1.2m
of which Land and buildings: -€112,915
- Receivables within one year -€90,656
down €90,656 (-23.0%), from €393,915 to €303,259
of which Trade receivables: -€55,654
- Profit (loss) carried forward -€164,021
down €164,021 (-793%), from -€20,681 to -€184,702
- Trade debts +€29,137
up €29,137, from €0 to €29,137
- Tax, wage and social debts -€28,526
down €28,526 (-98.9%), from €28,845 to €319
- Debts after one year -€27,729
down €27,729 (-14.0%), from €198,118 to €170,389
- Gross operating margin -€203,610
down €203,610 (-96.2%), from €211,648 to €8,039
- Depreciation +€10,638
up €10,638 (+7.5%), from €141,444 to €152,082
- Other operating charges -€5,116
down €5,116 (-59.8%), from €8,553 to €3,436
- Financial charges +€2,513
up €2,513 (+23.2%), from €10,837 to €13,350
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 | €1,724,878 | €1,523,954 | -€200,924 | -11.6% |
| Fixed assets | 21/28 | €1,294,754 | €1,175,532 | -€119,221 | -9.2% |
| Intangible fixed assets | 21 | €12,501 | €10,686 | -€1,815 | -14.5% |
| Tangible fixed assets | 22/27 | €1,282,253 | €1,164,846 | -€117,406 | -9.2% |
| Land and buildings | 22 | €1,217,065 | €1,104,150 | -€112,915 | -9.3% |
| Plant, machinery and equipment | 23 | €22,994 | €19,971 | -€3,023 | -13.1% |
| Furniture and vehicles | 24 | €42,195 | €40,726 | -€1,468 | -3.5% |
| Current assets | 29/58 | €430,124 | €348,422 | -€81,702 | -19.0% |
| Amounts receivable within one year | 40/41 | €393,915 | €303,259 | -€90,656 | -23.0% |
| Trade receivables | 40 | €75,128 | €19,474 | -€55,654 | -74.1% |
| Other amounts receivable | 41 | €318,788 | €283,785 | -€35,002 | -11.0% |
| Cash at bank and in hand | 54/58 | €29,009 | €40,132 | +€11,123 | +38.3% |
| Deferred charges and accrued income | 490/1 | €7,200 | €5,031 | -€2,169 | -30.1% |
| Total equity and liabilities | 10/49 | €1,724,878 | €1,523,954 | -€200,924 | -11.6% |
| Equity | 10/15 | €413,133 | €249,112 | -€164,021 | -39.7% |
| Contributions | 10/11 | €371,840 | €371,840 | = | 0.0% |
| Capital | 10 | €371,840 | €371,840 | = | 0.0% |
| Issued capital | 100 | €371,840 | €371,840 | = | 0.0% |
| Reserves | 13 | €61,973 | €61,973 | = | 0.0% |
| Non-distributable reserves | 130/1 | €37,184 | €37,184 | = | 0.0% |
| Legal reserve | 130 | €37,184 | €37,184 | = | 0.0% |
| Distributable reserves | 133 | €24,789 | €24,789 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,681 | -€184,702 | -€164,021 | -793% |
| Amounts payable | 17/49 | €1,311,745 | €1,274,842 | -€36,903 | -2.8% |
| Amounts payable after more than one year | 17 | €198,118 | €170,389 | -€27,729 | -14.0% |
| Financial debts | 170/4 | €198,118 | €170,389 | -€27,729 | -14.0% |
| Amounts payable within one year | 42/48 | €1,113,627 | €1,104,453 | -€9,175 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €34,661 | €35,964 | +€1,303 | +3.8% |
| Trade debts | 44 | €0 | €29,137 | +€29,137 | |
| Suppliers | 440/4 | €0 | €29,137 | +€29,137 | |
| Taxes, remuneration and social security | 45 | €28,845 | €319 | -€28,526 | -98.9% |
| Taxes | 450/3 | €28,845 | €319 | -€28,526 | -98.9% |
| Other amounts payable | 47/48 | €1,050,122 | €1,039,033 | -€11,088 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €141,444 | €152,082 | +€10,638 | +7.5% |
| Other operating charges | 640/8 | €8,553 | €3,436 | -€5,116 | -59.8% |
| Non-recurring operating charges | 66A | - | €2,919 | +€2,919 | |
| Gross operating margin | 9900 | €211,648 | €8,039 | -€203,610 | -96.2% |
| Operating profit (loss) | 9901 | €61,652 | -€150,398 | -€212,050 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -80.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -80.0% |
| Financial charges | 65/66B | €10,837 | €13,350 | +€2,513 | +23.2% |
| Recurring financial charges | 65 | €10,837 | €13,350 | +€2,513 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | €50,815 | -€163,748 | -€214,563 | |
| Income taxes | 67/77 | €318 | €273 | -€45 | -14.1% |
| Profit (loss) for the period | 9904 | €50,497 | -€164,021 | -€214,518 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,497 | -€164,021 | -€214,518 |
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 22 October 2026 via checked.be.