BIOLAU: 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.
BIOLAU
Largest movements
- Cash -€324,890
down €324,890 (-83.2%), from €390,513 to €65,623
mainly Contributions, distributions and other (-€416,596) and Debts after one year (-€36,342)
- Intangible fixed assets -€35,714
down €35,714 (-29.4%), from €121,314 to €85,599
- Receivables within one year -€11,009
down €11,009 (-79.3%), from €13,885 to €2,876
of which Other amounts receivable: -€11,689
- Tangible fixed assets -€6,698
down €6,698 (-33.4%), from €20,031 to €13,333
of which Furniture and vehicles: -€6,698
- Reserves -€379,876
down €379,876 (-100.0%), from €379,876 to €0
- Debts after one year -€36,342
down €36,342 (-31.8%), from €114,417 to €78,075
- Other debts +€35,533
up €35,533 (+661.8%), from €5,369 to €40,902
- Gross operating margin -€57,299
down €57,299 (-38.2%), from €150,011 to €92,713
- Taxes -€12,284
down €12,284 (-52.3%), from €23,479 to €11,194
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 | €546,132 | €167,590 | -€378,543 | -69.3% |
| Fixed assets | 21/28 | €141,345 | €98,932 | -€42,413 | -30.0% |
| Intangible fixed assets | 21 | €121,314 | €85,599 | -€35,714 | -29.4% |
| Tangible fixed assets | 22/27 | €20,031 | €13,333 | -€6,698 | -33.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €20,031 | €13,333 | -€6,698 | -33.4% |
| Current assets | 29/58 | €404,788 | €68,657 | -€336,130 | -83.0% |
| Amounts receivable within one year | 40/41 | €13,885 | €2,876 | -€11,009 | -79.3% |
| Trade receivables | 40 | - | €680 | +€680 | |
| Other amounts receivable | 41 | €13,885 | €2,196 | -€11,689 | -84.2% |
| Cash at bank and in hand | 54/58 | €390,513 | €65,623 | -€324,890 | -83.2% |
| Deferred charges and accrued income | 490/1 | €389 | €158 | -€231 | -59.3% |
| Total equity and liabilities | 10/49 | €546,132 | €167,590 | -€378,543 | -69.3% |
| Equity | 10/15 | €384,876 | €5,000 | -€379,876 | -98.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €379,876 | €0 | -€379,876 | -100.0% |
| Distributable reserves | 133 | €379,876 | €0 | -€379,876 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €161,256 | €162,590 | +€1,334 | +0.8% |
| Amounts payable after more than one year | 17 | €114,417 | €78,075 | -€36,342 | -31.8% |
| Financial debts | 170/4 | €114,417 | €78,075 | -€36,342 | -31.8% |
| Amounts payable within one year | 42/48 | €46,577 | €84,314 | +€37,737 | +81.0% |
| Current portion of amounts payable after more than one year | 42 | €38,507 | €39,282 | +€774 | +2.0% |
| Trade debts | 44 | €837 | €2,267 | +€1,430 | +170.7% |
| Suppliers | 440/4 | €837 | €2,267 | +€1,430 | +170.7% |
| Taxes, remuneration and social security | 45 | €1,862 | €1,862 | = | 0.0% |
| Taxes | 450/3 | €1,862 | €1,862 | = | 0.0% |
| Other amounts payable | 47/48 | €5,369 | €40,902 | +€35,533 | +661.8% |
| Accrued charges and deferred income | 492/3 | €262 | €201 | -€61 | -23.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,552 | €42,413 | -€139 | -0.3% |
| Other operating charges | 640/8 | €781 | €805 | +€24 | +3.1% |
| Gross operating margin | 9900 | €150,011 | €92,713 | -€57,299 | -38.2% |
| Operating profit (loss) | 9901 | €106,679 | €49,495 | -€57,184 | -53.6% |
| Financial income | 75/76B | €2,379 | €1,301 | -€1,078 | -45.3% |
| Recurring financial income | 75 | €2,379 | €1,301 | -€1,078 | -45.3% |
| Financial charges | 65/66B | €3,652 | €2,882 | -€770 | -21.1% |
| Recurring financial charges | 65 | €3,652 | €2,882 | -€770 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €105,405 | €47,914 | -€57,492 | -54.5% |
| Income taxes | 67/77 | €23,479 | €11,194 | -€12,284 | -52.3% |
| Profit (loss) for the period | 9904 | €81,927 | €36,719 | -€45,207 | -55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €81,927 | €36,719 | -€45,207 | -55.2% |
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 7 October 2026 via checked.be.