BIOLAM: 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.
BIOLAM
Largest movements
- Current investments +€52,171
up €52,171 (+11.5%), from €453,242 to €505,413
- Cash -€39,616
down €39,616 (-45.0%), from €87,995 to €48,379
mainly Contributions, distributions and other (-€157,977) and Current investments (-€52,171)
- Other debts +€99,381
up €99,381 (+161%), from €61,798 to €161,179
- Reserves -€87,009
down €87,009 (-17.9%), from €485,133 to €398,124
- Taxes -€8,053
down €8,053 (-18.8%), from €42,897 to €34,844
- Gross operating margin +€2,607
up €2,607 (+2.6%), from €101,379 to €103,986
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 | €570,994 | €578,598 | +€7,604 | +1.3% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €570,994 | €578,598 | +€7,604 | +1.3% |
| Amounts receivable within one year | 40/41 | €29,757 | €24,806 | -€4,951 | -16.6% |
| Trade receivables | 40 | €22,000 | €24,000 | +€2,000 | +9.1% |
| Other amounts receivable | 41 | €7,757 | €806 | -€6,951 | -89.6% |
| Current investments | 50/53 | €453,242 | €505,413 | +€52,171 | +11.5% |
| Cash at bank and in hand | 54/58 | €87,995 | €48,379 | -€39,616 | -45.0% |
| Total equity and liabilities | 10/49 | €570,994 | €578,598 | +€7,604 | +1.3% |
| Equity | 10/15 | €503,725 | €416,716 | -€87,009 | -17.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €485,133 | €398,124 | -€87,009 | -17.9% |
| Distributable reserves | 133 | €485,133 | €398,124 | -€87,009 | -17.9% |
| Amounts payable | 17/49 | €67,269 | €161,882 | +€94,613 | +141% |
| Amounts payable within one year | 42/48 | €66,588 | €161,882 | +€95,294 | +143% |
| Trade debts | 44 | €332 | €702 | +€370 | +111% |
| Suppliers | 440/4 | €332 | €702 | +€370 | +111% |
| Taxes, remuneration and social security | 45 | €4,458 | - | -€4,458 | |
| Taxes | 450/3 | €4,458 | - | -€4,458 | |
| Other amounts payable | 47/48 | €61,798 | €161,179 | +€99,381 | +161% |
| Accrued charges and deferred income | 492/3 | €681 | - | -€681 | |
| Other operating charges | 640/8 | €872 | €701 | -€171 | -19.6% |
| Gross operating margin | 9900 | €101,379 | €103,986 | +€2,607 | +2.6% |
| Operating profit (loss) | 9901 | €100,508 | €103,285 | +€2,778 | +2.8% |
| Financial income | 75/76B | €2,711 | €2,874 | +€163 | +6.0% |
| Recurring financial income | 75 | €2,711 | €2,874 | +€163 | +6.0% |
| Financial charges | 65/66B | €186 | €347 | +€161 | +86.6% |
| Recurring financial charges | 65 | €186 | €347 | +€161 | +86.6% |
| Profit (loss) for the period before taxes | 9903 | €103,033 | €105,812 | +€2,779 | +2.7% |
| Income taxes | 67/77 | €42,897 | €34,844 | -€8,053 | -18.8% |
| Profit (loss) for the period | 9904 | €60,136 | €70,968 | +€10,832 | +18.0% |
| Transfer from tax-exempt reserves | 789 | €71,570 | - | -€71,570 | |
| Profit (loss) for the period to be appropriated | 9905 | €131,706 | €70,968 | -€60,738 | -46.1% |
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 17 October 2026 via checked.be.