Biolis: 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.
Biolis
Largest movements
- Cash +€7,220
up €7,220 (+4.7%), from €152,184 to €159,405
mainly Net result for the year (+€54,073) and Depreciation (+€5,678)
- Tangible fixed assets -€4,678
down €4,678 (-36.8%), from €12,722 to €8,044
of which Plant, machinery and equipment: -€3,697
- Reserves +€16,750
up €16,750 (+9.1%), from €184,009 to €200,759
- Other debts -€15,194
down €15,194 (-84.3%), from €18,013 to €2,819
- Tax, wage and social debts +€5,046
up €5,046 (+48.8%), from €10,348 to €15,394
of which Taxes: +€4,915
- Trade debts -€3,980
down €3,980 (-26.2%), from €15,208 to €11,228
- Gross operating margin +€4,930
up €4,930 (+4.2%), from €118,152 to €123,083
- Financial income -€2,869
down €2,869 (-62.2%), from €4,614 to €1,745
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 | €247,873 | €250,568 | +€2,695 | +1.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €14,995 | €9,317 | -€5,678 | -37.9% |
| Intangible fixed assets | 21 | €2,273 | €1,273 | -€1,000 | -44.0% |
| Tangible fixed assets | 22/27 | €12,722 | €8,044 | -€4,678 | -36.8% |
| Land and buildings | 22 | €1,020 | €670 | -€350 | -34.3% |
| Plant, machinery and equipment | 23 | €10,100 | €6,403 | -€3,697 | -36.6% |
| Furniture and vehicles | 24 | €1,602 | €970 | -€631 | -39.4% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €232,878 | €241,251 | +€8,373 | +3.6% |
| Stocks and contracts in progress | 3 | €29,859 | €31,436 | +€1,578 | +5.3% |
| Stocks | 30/36 | €29,859 | €31,436 | +€1,578 | +5.3% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €152,184 | €159,405 | +€7,220 | +4.7% |
| Deferred charges and accrued income | 490/1 | €835 | €410 | -€425 | -50.9% |
| Total equity and liabilities | 10/49 | €247,873 | €250,568 | +€2,695 | +1.1% |
| Equity | 10/15 | €204,304 | €221,127 | +€16,823 | +8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €184,009 | €200,759 | +€16,750 | +9.1% |
| Distributable reserves | 133 | €184,009 | €200,759 | +€16,750 | +9.1% |
| Profit (loss) carried forward | 14 | €1,695 | €1,768 | +€73 | +4.3% |
| Amounts payable | 17/49 | €43,569 | €29,441 | -€14,128 | -32.4% |
| Amounts payable within one year | 42/48 | €43,569 | €29,441 | -€14,128 | -32.4% |
| Trade debts | 44 | €15,208 | €11,228 | -€3,980 | -26.2% |
| Suppliers | 440/4 | €15,208 | €11,228 | -€3,980 | -26.2% |
| Taxes, remuneration and social security | 45 | €10,348 | €15,394 | +€5,046 | +48.8% |
| Taxes | 450/3 | €6,001 | €10,916 | +€4,915 | +81.9% |
| Remuneration and social security | 454/9 | €4,347 | €4,478 | +€131 | +3.0% |
| Other amounts payable | 47/48 | €18,013 | €2,819 | -€15,194 | -84.3% |
| Remuneration, social security and pensions | 62 | €37,147 | €36,227 | -€921 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,511 | €5,678 | +€167 | +3.0% |
| Other operating charges | 640/8 | €1,592 | €1,773 | +€181 | +11.4% |
| Gross operating margin | 9900 | €118,152 | €123,083 | +€4,930 | +4.2% |
| Operating profit (loss) | 9901 | €73,902 | €79,405 | +€5,503 | +7.4% |
| Financial income | 75/76B | €4,614 | €1,745 | -€2,869 | -62.2% |
| Recurring financial income | 75 | €4,614 | €1,745 | -€2,869 | -62.2% |
| Financial charges | 65/66B | €573 | €565 | -€8 | -1.4% |
| Recurring financial charges | 65 | €573 | €565 | -€8 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €77,943 | €80,584 | +€2,641 | +3.4% |
| Income taxes | 67/77 | €25,943 | €26,511 | +€568 | +2.2% |
| Profit (loss) for the period | 9904 | €52,000 | €54,073 | +€2,073 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,000 | €54,073 | +€2,073 | +4.0% |
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 14 October 2026 via checked.be.