BIOMAX: 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.
BIOMAX
Largest movements
- Cash +€101,312
up €101,312 (+96.9%), from €104,558 to €205,870
mainly Net result for the year (+€94,469) and Current investments (+€61,560)
- Current investments -€61,560
down €61,560 (-12.1%), from €507,736 to €446,175
- Intangible fixed assets -€10,000
down €10,000 (-33.3%), from €30,000 to €20,000
- Reserves +€21,319
up €21,319 (+3.3%), from €639,349 to €660,667
- Gross operating margin -€42,948
down €42,948 (-25.0%), from €171,755 to €128,807
- Taxes -€12,921
down €12,921 (-24.7%), from €52,242 to €39,321
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 | €681,249 | €703,093 | +€21,844 | +3.2% |
| Fixed assets | 21/28 | €30,204 | €20,000 | -€10,204 | -33.8% |
| Intangible fixed assets | 21 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Tangible fixed assets | 22/27 | €154 | €0 | -€154 | -100% |
| Furniture and vehicles | 24 | €154 | €0 | -€154 | -100% |
| Financial fixed assets | 28 | €50 | €0 | -€50 | -100% |
| Current assets | 29/58 | €651,045 | €683,093 | +€32,048 | +4.9% |
| Amounts receivable within one year | 40/41 | €24,508 | €21,922 | -€2,586 | -10.5% |
| Trade receivables | 40 | €22,795 | €18,677 | -€4,118 | -18.1% |
| Other amounts receivable | 41 | €1,713 | €3,245 | +€1,533 | +89.5% |
| Current investments | 50/53 | €507,736 | €446,175 | -€61,560 | -12.1% |
| Cash at bank and in hand | 54/58 | €104,558 | €205,870 | +€101,312 | +96.9% |
| Deferred charges and accrued income | 490/1 | €14,243 | €9,125 | -€5,118 | -35.9% |
| Total equity and liabilities | 10/49 | €681,249 | €703,093 | +€21,844 | +3.2% |
| Equity | 10/15 | €657,949 | €679,267 | +€21,319 | +3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €639,349 | €660,667 | +€21,319 | +3.3% |
| Distributable reserves | 133 | €639,349 | €660,667 | +€21,319 | +3.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €23,300 | €23,826 | +€526 | +2.3% |
| Amounts payable within one year | 42/48 | €19,650 | €21,723 | +€2,073 | +10.6% |
| Trade debts | 44 | €188 | €3,805 | +€3,617 | +1,925% |
| Suppliers | 440/4 | €188 | €3,805 | +€3,617 | +1,925% |
| Taxes, remuneration and social security | 45 | €13,962 | €10,968 | -€2,994 | -21.4% |
| Taxes | 450/3 | €13,962 | €10,968 | -€2,994 | -21.4% |
| Other amounts payable | 47/48 | €5,500 | €6,950 | +€1,450 | +26.4% |
| Accrued charges and deferred income | 492/3 | €3,650 | €2,102 | -€1,548 | -42.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,165 | €10,154 | -€11 | -0.1% |
| Other operating charges | 640/8 | €726 | €750 | +€24 | +3.3% |
| Gross operating margin | 9900 | €171,755 | €128,807 | -€42,948 | -25.0% |
| Operating profit (loss) | 9901 | €160,864 | €117,903 | -€42,961 | -26.7% |
| Financial income | 75/76B | €15,228 | €15,550 | +€322 | +2.1% |
| Recurring financial income | 75 | €15,228 | €15,550 | +€322 | +2.1% |
| Financial charges | 65/66B | -€3 | -€337 | -€333 | -9,686% |
| Recurring financial charges | 65 | -€3 | -€337 | -€333 | -9,686% |
| Profit (loss) for the period before taxes | 9903 | €176,096 | €133,789 | -€42,306 | -24.0% |
| Income taxes | 67/77 | €52,242 | €39,321 | -€12,921 | -24.7% |
| Profit (loss) for the period | 9904 | €123,854 | €94,469 | -€29,386 | -23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €123,854 | €94,469 | -€29,386 | -23.7% |
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 16 October 2026 via checked.be.