BioKuris: 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.
BioKuris
Largest movements
- Receivables within one year -€284,709
down €284,709 (-29.5%), from €965,666 to €680,957
of which Other amounts receivable: -€206,129
- Intangible fixed assets -€84,734
down €84,734 (-1.7%), from €5.0m to €4.9m
- Contributions -€4.5m
down €4.5m (-74.7%), from €6.0m to €1.5m
- Profit (loss) carried forward +€3.3m
up €3.3m (+55.8%), from -€6.0m to -€2.6m
- Debts after one year +€748,125
up €748,125 (+33.0%), from €2.3m to €3.0m
- Other debts -€572,820
down €572,820 (-55.4%), from €1.0m to €460,591
- Investment grants +€423,805
up €423,805 (+24.5%), from €1.7m to €2.2m
- Gross operating margin +€411,915
up €411,915 (+44.6%), from -€923,813 to -€511,898
- Turnover +€187,392
up €187,392 (+36.5%), from €512,843 to €700,235
- Purchases and services -€148,028
down €148,028 (-6.1%), from €2.4m to €2.3m
- Staff costs +€41,245
up €41,245 (+234%), from €17,652 to €58,897
- Financial charges +€10,733
up €10,733 (+40.8%), from €26,316 to €37,049
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 | €6,259,777 | €5,845,736 | -€414,041 | -6.6% |
| Formation expenses | 20 | €5,852 | €957 | -€4,895 | -83.6% |
| Fixed assets | 21/28 | €5,025,352 | €4,940,618 | -€84,734 | -1.7% |
| Intangible fixed assets | 21 | €5,025,352 | €4,940,618 | -€84,734 | -1.7% |
| Current assets | 29/58 | €1,228,573 | €904,161 | -€324,412 | -26.4% |
| Amounts receivable within one year | 40/41 | €965,666 | €680,957 | -€284,709 | -29.5% |
| Trade receivables | 40 | €187,525 | €108,945 | -€78,580 | -41.9% |
| Other amounts receivable | 41 | €778,141 | €572,012 | -€206,129 | -26.5% |
| Cash at bank and in hand | 54/58 | €262,714 | €223,006 | -€39,708 | -15.1% |
| Deferred charges and accrued income | 490/1 | €193 | €198 | +€5 | +2.6% |
| Total equity and liabilities | 10/49 | €6,259,777 | €5,845,736 | -€414,041 | -6.6% |
| Equity | 10/15 | €1,805,197 | €1,050,973 | -€754,224 | -41.8% |
| Contributions | 10/11 | €6,023,496 | €1,523,496 | -€4.5m | -74.7% |
| Capital | 10 | €6,023,496 | €1,523,496 | -€4.5m | -74.7% |
| Issued capital | 100 | €7,898,496 | €2,898,496 | -€5.0m | -63.3% |
| Uncalled capital | 101 | €1,875,000 | €1,375,000 | -€500,000 | -26.7% |
| Profit (loss) carried forward | 14 | -€5,950,616 | -€2,628,645 | +€3.3m | +55.8% |
| Investment grants | 15 | €1,732,317 | €2,156,122 | +€423,805 | +24.5% |
| Amounts payable | 17/49 | €4,454,580 | €4,794,763 | +€340,183 | +7.6% |
| Amounts payable after more than one year | 17 | €2,265,375 | €3,013,500 | +€748,125 | +33.0% |
| Other amounts payable | 178/9 | €2,265,375 | €3,013,500 | +€748,125 | +33.0% |
| Amounts payable within one year | 42/48 | €2,189,141 | €1,781,263 | -€407,878 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Financial debts | 43 | €600,000 | €600,000 | = | 0.0% |
| Other loans | 439 | €600,000 | €600,000 | = | 0.0% |
| Trade debts | 44 | €553,804 | €711,728 | +€157,924 | +28.5% |
| Suppliers | 440/4 | €553,804 | €711,728 | +€157,924 | +28.5% |
| Taxes, remuneration and social security | 45 | €1,926 | €8,944 | +€7,018 | +364% |
| Remuneration and social security | 454/9 | €1,926 | €8,944 | +€7,018 | +364% |
| Other amounts payable | 47/48 | €1,033,411 | €460,591 | -€572,820 | -55.4% |
| Accrued charges and deferred income | 492/3 | €64 | - | -€64 | |
| Turnover | 70 | €512,843 | €700,235 | +€187,392 | +36.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,427,198 | €2,279,170 | -€148,028 | -6.1% |
| Remuneration, social security and pensions | 62 | €17,652 | €58,897 | +€41,245 | +234% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,070,248 | €1,070,248 | = | 0.0% |
| Non-recurring operating charges | 66A | €38,603 | €0 | -€38,603 | -100% |
| Gross operating margin | 9900 | -€923,813 | -€511,898 | +€411,915 | +44.6% |
| Operating profit (loss) | 9901 | -€2,050,316 | -€1,641,043 | +€409,273 | +20.0% |
| Financial income | 75/76B | - | €63 | +€63 | |
| Recurring financial income | 75 | - | €63 | +€63 | |
| Financial charges | 65/66B | €26,316 | €37,049 | +€10,733 | +40.8% |
| Recurring financial charges | 65 | €26,316 | €37,049 | +€10,733 | +40.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,076,632 | -€1,678,029 | +€398,603 | +19.2% |
| Profit (loss) for the period | 9904 | -€2,076,632 | -€1,678,029 | +€398,603 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,076,632 | -€1,678,029 | +€398,603 | +19.2% |
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.