BioIT Consulting: 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.
BioIT Consulting
Largest movements
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Receivables within one year +€16,104
up €16,104 (+125.0%), from €12,887 to €28,991
of which Trade receivables: +€10,044
- Cash -€12,718
down €12,718 (-19.1%), from €66,649 to €53,930
mainly Other debts (-€96,458) and Contributions, distributions and other (-€54,000)
- Other debts -€96,458
down €96,458 (-62.0%), from €155,469 to €59,010
- Tax, wage and social debts -€13,426
down €13,426 (-53.1%), from €25,291 to €11,864
- Trade debts +€11,759
up €11,759 (+2081.1%), from €565 to €12,325
- Gross operating margin +€4,949
up €4,949 (+7.7%), from €64,505 to €69,454
- Financial income -€1,171
down €1,171 (-54.0%), from €2,170 to €998
- Depreciation -€1,110
down €1,110 (-66.6%), from €1,668 to €558
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 | €187,019 | €88,705 | -€98,314 | -52.6% |
| Fixed assets | 21/28 | €1,838 | €426 | -€1,412 | -76.8% |
| Tangible fixed assets | 22/27 | €1,838 | €426 | -€1,412 | -76.8% |
| Plant, machinery and equipment | 23 | €1,340 | €0 | -€1,340 | -100.0% |
| Furniture and vehicles | 24 | €498 | €426 | -€71 | -14.3% |
| Current assets | 29/58 | €185,181 | €88,279 | -€96,902 | -52.3% |
| Amounts receivable within one year | 40/41 | €12,887 | €28,991 | +€16,104 | +125.0% |
| Trade receivables | 40 | €12,887 | €22,931 | +€10,044 | +77.9% |
| Other amounts receivable | 41 | - | €6,060 | +€6,060 | |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €66,649 | €53,930 | -€12,718 | -19.1% |
| Deferred charges and accrued income | 490/1 | €5,646 | €5,358 | -€288 | -5.1% |
| Total equity and liabilities | 10/49 | €187,019 | €88,705 | -€98,314 | -52.6% |
| Equity | 10/15 | €5,695 | €5,506 | -€189 | -3.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €695 | €506 | -€189 | -27.2% |
| Amounts payable | 17/49 | €181,324 | €83,199 | -€98,125 | -54.1% |
| Amounts payable within one year | 42/48 | €181,324 | €83,199 | -€98,125 | -54.1% |
| Trade debts | 44 | €565 | €12,325 | +€11,759 | +2081.1% |
| Suppliers | 440/4 | €565 | €12,325 | +€11,759 | +2081.1% |
| Taxes, remuneration and social security | 45 | €25,291 | €11,864 | -€13,426 | -53.1% |
| Taxes | 450/3 | €25,291 | €11,864 | -€13,426 | -53.1% |
| Other amounts payable | 47/48 | €155,469 | €59,010 | -€96,458 | -62.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,668 | €558 | -€1,110 | -66.6% |
| Other operating charges | 640/8 | €899 | €1,442 | +€543 | +60.5% |
| Gross operating margin | 9900 | €64,505 | €69,454 | +€4,949 | +7.7% |
| Operating profit (loss) | 9901 | €61,938 | €67,454 | +€5,516 | +8.9% |
| Financial income | 75/76B | €2,170 | €998 | -€1,171 | -54.0% |
| Recurring financial income | 75 | €2,170 | €998 | -€1,171 | -54.0% |
| Financial charges | 65/66B | €606 | €575 | -€31 | -5.1% |
| Recurring financial charges | 65 | €606 | €575 | -€31 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €63,502 | €67,877 | +€4,375 | +6.9% |
| Income taxes | 67/77 | €14,395 | €14,066 | -€329 | -2.3% |
| Profit (loss) for the period | 9904 | €49,107 | €53,811 | +€4,705 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €49,107 | €53,811 | +€4,705 | +9.6% |
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 11 October 2026 via checked.be.