BIONAM: 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.
BIONAM
Largest movements
- Cash +€23,883
up €23,883 (+762%), from €3,134 to €27,018
mainly Other debts (+€25,565) and Depreciation (+€14,685)
- Tangible fixed assets +€16,285
up €16,285 (+6.3%), from €257,944 to €274,229
of which Leasing and similar rights: +€25,265
- Receivables within one year +€5,602
up €5,602 (+36.3%), from €15,437 to €21,039
of which Trade receivables: +€5,476
- Stocks and contracts -€4,345
down €4,345 (-51.5%), from €8,434 to €4,089
- Other debts +€25,565
up €25,565 (+304%), from €8,417 to €33,981
- Debts after one year +€8,626
up €8,626 (+81.6%), from €10,574 to €19,200
- Profit (loss) carried forward +€8,126
up €8,126 (+6.2%), from €130,537 to €138,663
- Trade debts -€3,942
no longer reported in 2025 (was €3,942)
- Gross operating margin -€4,552
down €4,552 (-11.7%), from €38,984 to €34,431
- Depreciation +€3,562
up €3,562 (+32.0%), from €11,122 to €14,685
- Staff costs -€3,282
down €3,282 (-38.2%), from €8,589 to €5,307
- Other operating charges +€2,787
up €2,787 (+147%), from €1,900 to €4,687
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 | €285,943 | €326,556 | +€40,614 | +14.2% |
| Fixed assets | 21/28 | €258,126 | €274,411 | +€16,285 | +6.3% |
| Tangible fixed assets | 22/27 | €257,944 | €274,229 | +€16,285 | +6.3% |
| Land and buildings | 22 | €248,819 | €240,573 | -€8,246 | -3.3% |
| Plant, machinery and equipment | 23 | €1,232 | €764 | -€468 | -38.0% |
| Furniture and vehicles | 24 | €7,893 | €7,627 | -€266 | -3.4% |
| Leasing and similar rights | 25 | - | €25,265 | +€25,265 | |
| Financial fixed assets | 28 | €182 | €182 | = | 0.0% |
| Current assets | 29/58 | €27,817 | €52,146 | +€24,329 | +87.5% |
| Stocks and contracts in progress | 3 | €8,434 | €4,089 | -€4,345 | -51.5% |
| Stocks | 30/36 | €8,434 | €4,089 | -€4,345 | -51.5% |
| Amounts receivable within one year | 40/41 | €15,437 | €21,039 | +€5,602 | +36.3% |
| Trade receivables | 40 | €11,731 | €17,207 | +€5,476 | +46.7% |
| Other amounts receivable | 41 | €3,706 | €3,832 | +€126 | +3.4% |
| Cash at bank and in hand | 54/58 | €3,134 | €27,018 | +€23,883 | +762% |
| Deferred charges and accrued income | 490/1 | €811 | - | -€811 | |
| Total equity and liabilities | 10/49 | €285,943 | €326,556 | +€40,614 | +14.2% |
| Equity | 10/15 | €248,037 | €256,163 | +€8,126 | +3.3% |
| Contributions | 10/11 | €27,500 | €27,500 | = | 0.0% |
| Reserves | 13 | €90,000 | €90,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €90,000 | €90,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,537 | €138,663 | +€8,126 | +6.2% |
| Amounts payable | 17/49 | €37,906 | €70,394 | +€32,488 | +85.7% |
| Amounts payable after more than one year | 17 | €10,574 | €19,200 | +€8,626 | +81.6% |
| Financial debts | 170/4 | €10,574 | €19,200 | +€8,626 | +81.6% |
| Amounts payable within one year | 42/48 | €27,332 | €50,393 | +€23,061 | +84.4% |
| Current portion of amounts payable after more than one year | 42 | €7,612 | €10,581 | +€2,969 | +39.0% |
| Trade debts | 44 | €3,942 | - | -€3,942 | |
| Suppliers | 440/4 | €3,942 | - | -€3,942 | |
| Taxes, remuneration and social security | 45 | €7,361 | €5,830 | -€1,531 | -20.8% |
| Taxes | 450/3 | €1,255 | €334 | -€921 | -73.4% |
| Remuneration and social security | 454/9 | €6,106 | €5,496 | -€610 | -10.0% |
| Other amounts payable | 47/48 | €8,417 | €33,981 | +€25,565 | +304% |
| Accrued charges and deferred income | 492/3 | - | €801 | +€801 | |
| Remuneration, social security and pensions | 62 | €8,589 | €5,307 | -€3,282 | -38.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,122 | €14,685 | +€3,562 | +32.0% |
| Other operating charges | 640/8 | €1,900 | €4,687 | +€2,787 | +147% |
| Gross operating margin | 9900 | €38,984 | €34,431 | -€4,552 | -11.7% |
| Operating profit (loss) | 9901 | €17,372 | €9,753 | -€7,619 | -43.9% |
| Financial income | 75/76B | €62 | €38 | -€24 | -38.0% |
| Recurring financial income | 75 | €62 | €38 | -€24 | -38.0% |
| Financial charges | 65/66B | €1,319 | €1,554 | +€234 | +17.7% |
| Recurring financial charges | 65 | €1,319 | €1,554 | +€234 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €16,115 | €8,238 | -€7,877 | -48.9% |
| Income taxes | 67/77 | - | €113 | +€113 | |
| Profit (loss) for the period | 9904 | €16,115 | €8,126 | -€7,989 | -49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,115 | €8,126 | -€7,989 | -49.6% |
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 20 October 2026 via checked.be.