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
- Receivables within one year -€81,529
down €81,529 (-44.5%), from €183,085 to €101,556
of which Other amounts receivable: -€84,836
- Cash +€40,871
up €40,871 (+93.3%), from €43,814 to €84,686
mainly Net result for the year (+€110,342) and Receivables within one year (+€81,529)
- Tangible fixed assets -€21,927
down €21,927 (-4.0%), from €545,460 to €523,532
of which Land and buildings: -€22,536
- Current investments -€12,913
down €12,913 (-34.4%), from €37,495 to €24,582
- Reserves -€117,013
down €117,013 (-28.8%), from €405,999 to €288,986
- Other debts +€36,763
new in 2025: €36,763
- Debts after one year -€25,502
down €25,502 (-9.3%), from €275,526 to €250,024
- Tax, wage and social debts +€19,312
up €19,312 (+21.4%), from €90,433 to €109,745
- Current portion of long-term debt +€8,978
up €8,978 (+54.3%), from €16,524 to €25,502
- Depreciation -€41,630
down €41,630 (-58.4%), from €71,250 to €29,620
- Taxes +€13,486
up €13,486 (+34.5%), from €39,109 to €52,596
- Financial charges +€7,303
up €7,303 (+241.5%), from €3,024 to €10,327
- Gross operating margin +€5,762
up €5,762 (+3.0%), from €193,072 to €198,833
- Financial income +€2,074
up €2,074 (+40.3%), from €5,150 to €7,223
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 | €810,599 | €735,102 | -€75,497 | -9.3% |
| Fixed assets | 21/28 | €545,460 | €523,532 | -€21,927 | -4.0% |
| Tangible fixed assets | 22/27 | €545,460 | €523,532 | -€21,927 | -4.0% |
| Land and buildings | 22 | €544,180 | €521,644 | -€22,536 | -4.1% |
| Plant, machinery and equipment | 23 | - | €525 | +€525 | |
| Furniture and vehicles | 24 | €1,280 | €1,364 | +€84 | +6.5% |
| Current assets | 29/58 | €265,139 | €211,570 | -€53,570 | -20.2% |
| Amounts receivable within one year | 40/41 | €183,085 | €101,556 | -€81,529 | -44.5% |
| Trade receivables | 40 | €98,249 | €101,556 | +€3,307 | +3.4% |
| Other amounts receivable | 41 | €84,836 | - | -€84,836 | |
| Current investments | 50/53 | €37,495 | €24,582 | -€12,913 | -34.4% |
| Cash at bank and in hand | 54/58 | €43,814 | €84,686 | +€40,871 | +93.3% |
| Deferred charges and accrued income | 490/1 | €745 | €746 | +€0 | +0.1% |
| Total equity and liabilities | 10/49 | €810,599 | €735,102 | -€75,497 | -9.3% |
| Equity | 10/15 | €424,941 | €307,928 | -€117,013 | -27.5% |
| Contributions | 10/11 | €18,942 | €18,942 | = | 0.0% |
| Reserves | 13 | €405,999 | €288,986 | -€117,013 | -28.8% |
| Distributable reserves | 133 | €405,999 | €288,986 | -€117,013 | -28.8% |
| Amounts payable | 17/49 | €385,658 | €427,174 | +€41,516 | +10.8% |
| Amounts payable after more than one year | 17 | €275,526 | €250,024 | -€25,502 | -9.3% |
| Financial debts | 170/4 | €275,526 | €250,024 | -€25,502 | -9.3% |
| Amounts payable within one year | 42/48 | €108,611 | €176,641 | +€68,030 | +62.6% |
| Current portion of amounts payable after more than one year | 42 | €16,524 | €25,502 | +€8,978 | +54.3% |
| Trade debts | 44 | €1,655 | €4,632 | +€2,977 | +179.9% |
| Suppliers | 440/4 | €1,655 | €4,632 | +€2,977 | +179.9% |
| Taxes, remuneration and social security | 45 | €90,433 | €109,745 | +€19,312 | +21.4% |
| Taxes | 450/3 | €90,433 | €109,745 | +€19,312 | +21.4% |
| Other amounts payable | 47/48 | - | €36,763 | +€36,763 | |
| Accrued charges and deferred income | 492/3 | €1,521 | €509 | -€1,012 | -66.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,250 | €29,620 | -€41,630 | -58.4% |
| Other operating charges | 640/8 | €2,964 | €3,172 | +€208 | +7.0% |
| Gross operating margin | 9900 | €193,072 | €198,833 | +€5,762 | +3.0% |
| Operating profit (loss) | 9901 | €118,858 | €166,041 | +€47,183 | +39.7% |
| Financial income | 75/76B | €5,150 | €7,223 | +€2,074 | +40.3% |
| Recurring financial income | 75 | €5,150 | €7,223 | +€2,074 | +40.3% |
| Financial charges | 65/66B | €3,024 | €10,327 | +€7,303 | +241.5% |
| Recurring financial charges | 65 | €3,024 | €10,327 | +€7,303 | +241.5% |
| Profit (loss) for the period before taxes | 9903 | €120,984 | €162,938 | +€41,954 | +34.7% |
| Income taxes | 67/77 | €39,109 | €52,596 | +€13,486 | +34.5% |
| Profit (loss) for the period | 9904 | €81,874 | €110,342 | +€28,468 | +34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €81,874 | €110,342 | +€28,468 | +34.8% |
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 11 October 2026 via checked.be.