Biomet: what changed
Two fiscal 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.
Biomet
Largest movements
- Cash +€114,969
up €114,969 (+98.4%), from €116,820 to €231,790
mainly Net result for the year (+€192,760) and Other debts (+€168,022)
- Receivables within one year +€60,766
up €60,766 (+69.9%), from €86,930 to €147,696
of which Other amounts receivable: +€59,625
- Stocks and contracts -€13,086
down €13,086 (-50.9%), from €25,732 to €12,646
- Tangible fixed assets -€5,856
down €5,856 (-16.3%), from €35,938 to €30,082
- Other debts +€168,022
up €168,022 (+938.8%), from €17,897 to €185,919
- Debts after one year -€90,000
down €90,000 (-100.0%), from €90,000 to €0
- Contributions +€42,900
up €42,900 (+230.6%), from €18,600 to €61,500
of which Capital: +€61,500
- Tax, wage and social debts +€33,361
up €33,361 (+57.4%), from €58,108 to €91,469
of which Remuneration and social security: +€50,038
- Reserves +€6,150
new in 2025: €6,150
- Gross operating margin +€486,624
up €486,624 (+128.4%), from €379,000 to €865,625
- Staff costs +€383,611
up €383,611 (+179.8%), from €213,400 to €597,011
- Taxes +€55,393
up €55,393 (+445.3%), from €12,439 to €67,832
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 | €266,471 | €423,793 | +€157,322 | +59.0% |
| Fixed assets | 21/28 | €36,358 | €31,252 | -€5,106 | -14.0% |
| Tangible fixed assets | 22/27 | €35,938 | €30,082 | -€5,856 | -16.3% |
| Plant, machinery and equipment | 23 | €35,938 | €30,082 | -€5,856 | -16.3% |
| Financial fixed assets | 28 | €420 | €1,170 | +€750 | +178.6% |
| Current assets | 29/58 | €230,113 | €392,540 | +€162,427 | +70.6% |
| Stocks and contracts in progress | 3 | €25,732 | €12,646 | -€13,086 | -50.9% |
| Stocks | 30/36 | €25,732 | €12,646 | -€13,086 | -50.9% |
| Amounts receivable within one year | 40/41 | €86,930 | €147,696 | +€60,766 | +69.9% |
| Trade receivables | 40 | €74,369 | €75,509 | +€1,141 | +1.5% |
| Other amounts receivable | 41 | €12,561 | €72,186 | +€59,625 | +474.7% |
| Cash at bank and in hand | 54/58 | €116,820 | €231,790 | +€114,969 | +98.4% |
| Deferred charges and accrued income | 490/1 | €631 | €408 | -€222 | -35.2% |
| Total equity and liabilities | 10/49 | €266,471 | €423,793 | +€157,322 | +59.0% |
| Equity | 10/15 | €17,107 | €67,767 | +€50,660 | +296.1% |
| Contributions | 10/11 | €18,600 | €61,500 | +€42,900 | +230.6% |
| Capital | 10 | - | €61,500 | +€61,500 | |
| Issued capital | 100 | - | €61,500 | +€61,500 | |
| Outside capital | 11 | - | €0 | = | |
| Other | 1109/19 | - | €0 | = | |
| Reserves | 13 | - | €6,150 | +€6,150 | |
| Non-distributable reserves | 130/1 | - | €6,150 | +€6,150 | |
| Legal reserve | 130 | - | €6,150 | +€6,150 | |
| Profit (loss) carried forward | 14 | -€1,493 | €117 | +€1,610 | |
| Amounts payable | 17/49 | €249,364 | €356,025 | +€106,661 | +42.8% |
| Amounts payable after more than one year | 17 | €90,000 | €0 | -€90,000 | -100.0% |
| Other amounts payable | 178/9 | €90,000 | €0 | -€90,000 | -100.0% |
| Amounts payable within one year | 42/48 | €158,919 | €356,025 | +€197,106 | +124.0% |
| Trade debts | 44 | €82,914 | €78,637 | -€4,277 | -5.2% |
| Suppliers | 440/4 | €82,914 | €78,637 | -€4,277 | -5.2% |
| Taxes, remuneration and social security | 45 | €58,108 | €91,469 | +€33,361 | +57.4% |
| Taxes | 450/3 | €20,686 | €4,009 | -€16,677 | -80.6% |
| Remuneration and social security | 454/9 | €37,422 | €87,460 | +€50,038 | +133.7% |
| Other amounts payable | 47/48 | €17,897 | €185,919 | +€168,022 | +938.8% |
| Accrued charges and deferred income | 492/3 | €445 | €0 | -€445 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €213,400 | €597,011 | +€383,611 | +179.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €665 | €7,625 | +€6,959 | +1046.0% |
| Other operating charges | 640/8 | €2,760 | €570 | -€2,191 | -79.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €379,000 | €865,625 | +€486,624 | +128.4% |
| Operating profit (loss) | 9901 | €162,175 | €260,419 | +€98,245 | +60.6% |
| Financial income | 75/76B | €1 | €386 | +€385 | +43731.8% |
| Recurring financial income | 75 | €1 | €386 | +€385 | +43731.8% |
| Financial charges | 65/66B | €170 | €213 | +€43 | +25.0% |
| Recurring financial charges | 65 | €170 | €213 | +€43 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €162,006 | €260,592 | +€98,587 | +60.9% |
| Income taxes | 67/77 | €12,439 | €67,832 | +€55,393 | +445.3% |
| Profit (loss) for the period | 9904 | €149,567 | €192,760 | +€43,194 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €149,567 | €192,760 | +€43,194 | +28.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.