BIOMAR: 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.
BIOMAR
Largest movements
- Tangible fixed assets -€6,380
down €6,380 (-23.3%), from €27,368 to €20,988
of which Furniture and vehicles: -€6,380
- Receivables within one year +€6,102
up €6,102 (+27.6%), from €22,094 to €28,196
of which Trade receivables: +€6,752
- Stocks and contracts +€2,790
up €2,790 (+40.9%), from €6,815 to €9,606
- Trade debts +€5,975
up €5,975 (+206%), from €2,905 to €8,880
- Reserves -€5,282
down €5,282 (-23.0%), from €22,993 to €17,711
of which Tax-exempt reserves: -€20,514
- Tax, wage and social debts +€1,922
new in 2025: €1,922
- Gross operating margin -€8,623
down €8,623 (-58.1%), from €14,836 to €6,213
- Taxes +€1,523
new in 2025: €1,523
- Other operating charges -€1,051
down €1,051 (-23.0%), from €4,564 to €3,512
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 | €100,050 | €102,665 | +€2,615 | +2.6% |
| Fixed assets | 21/28 | €27,368 | €20,988 | -€6,380 | -23.3% |
| Tangible fixed assets | 22/27 | €27,368 | €20,988 | -€6,380 | -23.3% |
| Land and buildings | 22 | €7,669 | €7,669 | = | 0.0% |
| Furniture and vehicles | 24 | €19,699 | €13,319 | -€6,380 | -32.4% |
| Current assets | 29/58 | €72,682 | €81,677 | +€8,995 | +12.4% |
| Stocks and contracts in progress | 3 | €6,815 | €9,606 | +€2,790 | +40.9% |
| Stocks | 30/36 | €6,815 | €9,606 | +€2,790 | +40.9% |
| Amounts receivable within one year | 40/41 | €22,094 | €28,196 | +€6,102 | +27.6% |
| Trade receivables | 40 | €16,796 | €23,548 | +€6,752 | +40.2% |
| Other amounts receivable | 41 | €5,298 | €4,647 | -€650 | -12.3% |
| Cash at bank and in hand | 54/58 | €42,137 | €42,222 | +€85 | +0.2% |
| Deferred charges and accrued income | 490/1 | €1,636 | €1,653 | +€17 | +1.1% |
| Total equity and liabilities | 10/49 | €100,050 | €102,665 | +€2,615 | +2.6% |
| Equity | 10/15 | €97,146 | €91,863 | -€5,282 | -5.4% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €22,993 | €17,711 | -€5,282 | -23.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,514 | - | -€20,514 | |
| Distributable reserves | 133 | - | €15,232 | +€15,232 | |
| Profit (loss) carried forward | 14 | €49,363 | €49,363 | = | 0.0% |
| Amounts payable | 17/49 | €2,905 | €10,802 | +€7,897 | +272% |
| Amounts payable within one year | 42/48 | €2,905 | €10,802 | +€7,897 | +272% |
| Trade debts | 44 | €2,905 | €8,880 | +€5,975 | +206% |
| Suppliers | 440/4 | €2,905 | €8,880 | +€5,975 | +206% |
| Taxes, remuneration and social security | 45 | - | €1,922 | +€1,922 | |
| Taxes | 450/3 | - | €1,922 | +€1,922 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,380 | €6,380 | = | 0.0% |
| Other operating charges | 640/8 | €4,564 | €3,512 | -€1,051 | -23.0% |
| Gross operating margin | 9900 | €14,836 | €6,213 | -€8,623 | -58.1% |
| Operating profit (loss) | 9901 | €3,892 | -€3,680 | -€7,572 | |
| Financial income | 75/76B | €138 | €145 | +€6 | +4.5% |
| Recurring financial income | 75 | €138 | €145 | +€6 | +4.5% |
| Financial charges | 65/66B | €223 | €224 | +€1 | +0.4% |
| Recurring financial charges | 65 | €223 | €224 | +€1 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €3,808 | -€3,759 | -€7,567 | |
| Income taxes | 67/77 | - | €1,523 | +€1,523 | |
| Profit (loss) for the period | 9904 | €3,808 | -€5,282 | -€9,090 | |
| Transfer from tax-exempt reserves | 789 | - | €20,514 | +€20,514 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,808 | €15,232 | +€11,424 | +300% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.