BIOKIP: 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.
BIOKIP
Largest movements
- Tangible fixed assets -€62,069
down €62,069 (-17.2%), from €360,280 to €298,211
of which Plant, machinery and equipment: -€36,867
- Stocks and contracts +€4,985
up €4,985 (+4.0%), from €125,765 to €130,750
- Debts after one year -€47,287
down €47,287 (-22.3%), from €212,018 to €164,731
- Current portion of long-term debt -€17,774
down €17,774 (-27.3%), from €65,061 to €47,287
- Purchases and services -€68,155
down €68,155 (-45.1%), from €151,173 to €83,018
- Turnover -€64,902
down €64,902 (-27.6%), from €234,903 to €170,001
- Other operating charges +€7,306
up €7,306 (+1122.1%), from €651 to €7,957
- Depreciation -€4,696
down €4,696 (-6.8%), from €69,265 to €64,569
- Gross operating margin +€3,253
up €3,253 (+3.9%), from €83,731 to €86,983
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 | €496,670 | €434,944 | -€61,726 | -12.4% |
| Fixed assets | 21/28 | €360,280 | €298,211 | -€62,069 | -17.2% |
| Tangible fixed assets | 22/27 | €360,280 | €298,211 | -€62,069 | -17.2% |
| Land and buildings | 22 | €271,954 | €250,829 | -€21,125 | -7.8% |
| Plant, machinery and equipment | 23 | €84,249 | €47,381 | -€36,867 | -43.8% |
| Furniture and vehicles | 24 | €4,077 | - | -€4,077 | |
| Current assets | 29/58 | €136,390 | €136,733 | +€344 | +0.3% |
| Stocks and contracts in progress | 3 | €125,765 | €130,750 | +€4,985 | +4.0% |
| Stocks | 30/36 | €125,765 | €130,750 | +€4,985 | +4.0% |
| Amounts receivable within one year | 40/41 | €9,126 | €5,541 | -€3,585 | -39.3% |
| Trade receivables | 40 | €7,284 | €5,541 | -€1,743 | -23.9% |
| Other amounts receivable | 41 | €1,842 | - | -€1,842 | |
| Cash at bank and in hand | 54/58 | €1,498 | €442 | -€1,057 | -70.5% |
| Total equity and liabilities | 10/49 | €496,670 | €434,944 | -€61,726 | -12.4% |
| Equity | 10/15 | €173,767 | €174,667 | +€900 | +0.5% |
| Contributions | 10/11 | €41,544 | €41,544 | = | 0.0% |
| Capital | 10 | €41,544 | €41,544 | = | 0.0% |
| Issued capital | 100 | €49,790 | €49,790 | = | 0.0% |
| Uncalled capital | 101 | €8,246 | €8,246 | = | 0.0% |
| Reserves | 13 | €4,979 | €4,979 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,979 | €4,979 | = | 0.0% |
| Legal reserve | 130 | €4,979 | €4,979 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,244 | €128,144 | +€900 | +0.7% |
| Amounts payable | 17/49 | €322,903 | €260,277 | -€62,626 | -19.4% |
| Amounts payable after more than one year | 17 | €212,018 | €164,731 | -€47,287 | -22.3% |
| Financial debts | 170/4 | €212,018 | €164,731 | -€47,287 | -22.3% |
| Amounts payable within one year | 42/48 | €110,885 | €95,546 | -€15,339 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €65,061 | €47,287 | -€17,774 | -27.3% |
| Financial debts | 43 | €3,761 | €2,875 | -€885 | -23.5% |
| Credit institutions | 430/8 | €3,761 | €2,875 | -€885 | -23.5% |
| Trade debts | 44 | €30,499 | €30,951 | +€452 | +1.5% |
| Suppliers | 440/4 | €30,499 | €30,951 | +€452 | +1.5% |
| Taxes, remuneration and social security | 45 | €970 | €1,606 | +€637 | +65.6% |
| Taxes | 450/3 | €970 | €1,606 | +€637 | +65.6% |
| Other amounts payable | 47/48 | €10,595 | €12,827 | +€2,231 | +21.1% |
| Turnover | 70 | €234,903 | €170,001 | -€64,902 | -27.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €151,173 | €83,018 | -€68,155 | -45.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,265 | €64,569 | -€4,696 | -6.8% |
| Other operating charges | 640/8 | €651 | €7,957 | +€7,306 | +1122.1% |
| Gross operating margin | 9900 | €83,731 | €86,983 | +€3,253 | +3.9% |
| Operating profit (loss) | 9901 | €13,814 | €14,457 | +€643 | +4.7% |
| Financial income | 75/76B | €1,438 | €10 | -€1,428 | -99.3% |
| Recurring financial income | 75 | €1,438 | €10 | -€1,428 | -99.3% |
| Financial charges | 65/66B | €13,125 | €13,046 | -€79 | -0.6% |
| Recurring financial charges | 65 | €13,125 | €13,046 | -€79 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €2,128 | €1,421 | -€706 | -33.2% |
| Income taxes | 67/77 | €1,362 | €521 | -€841 | -61.7% |
| Profit (loss) for the period | 9904 | €765 | €900 | +€135 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €765 | €900 | +€135 | +17.6% |
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 6 October 2026 via checked.be.