BioLeuven: 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.
BioLeuven
Largest movements
- Tangible fixed assets -€179,501
down €179,501 (-100.0%), from €179,501 to €0
of which Other tangible fixed assets: -€119,020
- Stocks and contracts -€75,940
down €75,940 (-100.0%), from €75,940 to €0
- Financial fixed assets +€20,717
up €20,717 (+7320.5%), from €283 to €21,000
- Other debts +€219,942
up €219,942 (+34.2%), from €642,740 to €862,683
- Profit (loss) carried forward -€199,758
down €199,758 (-22.0%), from -€908,679 to -€1.1m
- Debts after one year -€145,975
down €145,975 (-100.0%), from €145,975 to €0
- Accrued charges and deferred income -€63,211
down €63,211 (-100.0%), from €63,211 to €0
- Current portion of long-term debt -€59,109
down €59,109 (-100.0%), from €59,109 to €0
- Other operating charges +€140,630
up €140,630 (+1645.0%), from €8,549 to €149,179
- Gross operating margin +€74,155
up €74,155 (+106.4%), from €69,691 to €143,847
- Financial charges -€35,914
down €35,914 (-77.6%), from €46,285 to €10,371
- Depreciation -€12,065
down €12,065 (-23.0%), from €52,521 to €40,457
- Staff costs +€7,864
up €7,864 (+5.5%), from €143,783 to €151,647
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 | €318,848 | €88,360 | -€230,488 | -72.3% |
| Fixed assets | 21/28 | €181,328 | €21,000 | -€160,328 | -88.4% |
| Intangible fixed assets | 21 | €1,544 | €0 | -€1,544 | -100.0% |
| Tangible fixed assets | 22/27 | €179,501 | €0 | -€179,501 | -100.0% |
| Plant, machinery and equipment | 23 | €60,331 | €0 | -€60,331 | -100.0% |
| Furniture and vehicles | 24 | €150 | €0 | -€150 | -100.0% |
| Other tangible fixed assets | 26 | €119,020 | €0 | -€119,020 | -100.0% |
| Financial fixed assets | 28 | €283 | €21,000 | +€20,717 | +7320.5% |
| Current assets | 29/58 | €137,520 | €67,360 | -€70,160 | -51.0% |
| Stocks and contracts in progress | 3 | €75,940 | €0 | -€75,940 | -100.0% |
| Stocks | 30/36 | €75,940 | €0 | -€75,940 | -100.0% |
| Amounts receivable within one year | 40/41 | €15,981 | €18,778 | +€2,797 | +17.5% |
| Trade receivables | 40 | €2,744 | €18,778 | +€16,034 | +584.3% |
| Other amounts receivable | 41 | €13,237 | €0 | -€13,237 | -100.0% |
| Cash at bank and in hand | 54/58 | €44,105 | €44,952 | +€847 | +1.9% |
| Deferred charges and accrued income | 490/1 | €1,494 | €3,630 | +€2,136 | +143.0% |
| Total equity and liabilities | 10/49 | €318,848 | €88,360 | -€230,488 | -72.3% |
| Equity | 10/15 | -€683,679 | -€883,437 | -€199,758 | -29.2% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€908,679 | -€1,108,437 | -€199,758 | -22.0% |
| Amounts payable | 17/49 | €1,002,527 | €971,798 | -€30,730 | -3.1% |
| Amounts payable after more than one year | 17 | €145,975 | €0 | -€145,975 | -100.0% |
| Financial debts | 170/4 | €145,975 | €0 | -€145,975 | -100.0% |
| Amounts payable within one year | 42/48 | €793,340 | €971,797 | +€178,457 | +22.5% |
| Current portion of amounts payable after more than one year | 42 | €59,109 | €0 | -€59,109 | -100.0% |
| Trade debts | 44 | €69,842 | €108,729 | +€38,887 | +55.7% |
| Suppliers | 440/4 | €69,842 | €108,729 | +€38,887 | +55.7% |
| Taxes, remuneration and social security | 45 | €21,649 | €386 | -€21,264 | -98.2% |
| Taxes | 450/3 | €0 | €386 | +€386 | |
| Remuneration and social security | 454/9 | €21,649 | €0 | -€21,649 | -100.0% |
| Other amounts payable | 47/48 | €642,740 | €862,683 | +€219,942 | +34.2% |
| Accrued charges and deferred income | 492/3 | €63,211 | €0 | -€63,211 | -100.0% |
| Non-recurring operating income | 76A | - | €84,083 | +€84,083 | |
| Remuneration, social security and pensions | 62 | €143,783 | €151,647 | +€7,864 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,521 | €40,457 | -€12,065 | -23.0% |
| Other operating charges | 640/8 | €8,549 | €149,179 | +€140,630 | +1645.0% |
| Non-recurring operating charges | 66A | - | -€2,276 | -€2,276 | |
| Gross operating margin | 9900 | €69,691 | €143,847 | +€74,155 | +106.4% |
| Operating profit (loss) | 9901 | -€135,162 | -€195,160 | -€59,997 | -44.4% |
| Financial income | 75/76B | €4,280 | €5,772 | +€1,492 | +34.9% |
| Recurring financial income | 75 | €4,280 | €5,772 | +€1,492 | +34.9% |
| Financial charges | 65/66B | €46,285 | €10,371 | -€35,914 | -77.6% |
| Recurring financial charges | 65 | €46,285 | €10,371 | -€35,914 | -77.6% |
| Profit (loss) for the period before taxes | 9903 | -€177,167 | -€199,758 | -€22,591 | -12.8% |
| Profit (loss) for the period | 9904 | -€177,167 | -€199,758 | -€22,591 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€177,167 | -€199,758 | -€22,591 | -12.8% |
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 9 October 2026 via checked.be.