BIOMEDICS: 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.
BIOMEDICS
Largest movements
- Cash -€45,857
down €45,857 (-19.1%), from €239,570 to €193,712
mainly Contributions, distributions and other (-€64,000) and Other debts (-€32,000)
- Receivables within one year +€5,583
up €5,583 (+25.8%), from €21,678 to €27,261
of which Other amounts receivable: +€15,063
- Tangible fixed assets +€4,234
up €4,234 (+5.6%), from €75,678 to €79,912
of which Furniture and vehicles: +€6,586
- Stocks and contracts +€3,640
up €3,640 (+71.9%), from €5,064 to €8,704
- Other debts -€32,000
down €32,000 (-33.3%), from €96,000 to €64,000
- Gross operating margin -€35,408
down €35,408 (-15.3%), from €231,564 to €196,157
- Taxes -€10,720
down €10,720 (-32.0%), from €33,469 to €22,749
- Staff costs +€6,027
up €6,027 (+6.2%), from €97,179 to €103,206
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 | €344,722 | €312,739 | -€31,982 | -9.3% |
| Fixed assets | 21/28 | €75,678 | €79,912 | +€4,234 | +5.6% |
| Tangible fixed assets | 22/27 | €75,678 | €79,912 | +€4,234 | +5.6% |
| Land and buildings | 22 | €75,132 | €72,780 | -€2,352 | -3.1% |
| Furniture and vehicles | 24 | €546 | €7,132 | +€6,586 | +1,206% |
| Current assets | 29/58 | €269,044 | €232,828 | -€36,216 | -13.5% |
| Stocks and contracts in progress | 3 | €5,064 | €8,704 | +€3,640 | +71.9% |
| Stocks | 30/36 | €5,064 | €8,704 | +€3,640 | +71.9% |
| Amounts receivable within one year | 40/41 | €21,678 | €27,261 | +€5,583 | +25.8% |
| Trade receivables | 40 | €16,967 | €7,488 | -€9,479 | -55.9% |
| Other amounts receivable | 41 | €4,711 | €19,773 | +€15,063 | +320% |
| Cash at bank and in hand | 54/58 | €239,570 | €193,712 | -€45,857 | -19.1% |
| Deferred charges and accrued income | 490/1 | €2,732 | €3,151 | +€419 | +15.3% |
| Total equity and liabilities | 10/49 | €344,722 | €312,739 | -€31,982 | -9.3% |
| Equity | 10/15 | €233,148 | €233,990 | +€842 | +0.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €171,148 | €171,990 | +€842 | +0.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €164,948 | €165,790 | +€842 | +0.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €111,574 | €78,750 | -€32,824 | -29.4% |
| Amounts payable within one year | 42/48 | €111,574 | €78,750 | -€32,824 | -29.4% |
| Trade debts | 44 | €4,718 | €3,105 | -€1,613 | -34.2% |
| Suppliers | 440/4 | €4,718 | €3,105 | -€1,613 | -34.2% |
| Taxes, remuneration and social security | 45 | €10,856 | €11,645 | +€789 | +7.3% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €10,856 | €11,645 | +€789 | +7.3% |
| Other amounts payable | 47/48 | €96,000 | €64,000 | -€32,000 | -33.3% |
| Remuneration, social security and pensions | 62 | €97,179 | €103,206 | +€6,027 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,686 | €3,217 | +€531 | +19.8% |
| Other operating charges | 640/8 | €4,817 | €5,107 | +€291 | +6.0% |
| Gross operating margin | 9900 | €231,564 | €196,157 | -€35,408 | -15.3% |
| Operating profit (loss) | 9901 | €126,882 | €84,627 | -€42,256 | -33.3% |
| Financial income | 75/76B | €3,874 | €3,125 | -€749 | -19.3% |
| Recurring financial income | 75 | €3,874 | €3,125 | -€749 | -19.3% |
| Financial charges | 65/66B | €160 | €161 | +€2 | +0.9% |
| Recurring financial charges | 65 | €160 | €161 | +€2 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €130,597 | €87,591 | -€43,006 | -32.9% |
| Income taxes | 67/77 | €33,469 | €22,749 | -€10,720 | -32.0% |
| Profit (loss) for the period | 9904 | €97,127 | €64,842 | -€32,285 | -33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €97,127 | €64,842 | -€32,285 | -33.2% |
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 21 October 2026 via checked.be.