BIOPAR: 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.
BIOPAR
Largest movements
- Cash -€243,049
down €243,049 (-37.4%), from €649,378 to €406,329
mainly Other debts (-€298,571) and Investment in fixed assets (net) (-€100,472)
- Current investments +€100,000
up €100,000 (+14.3%), from €700,000 to €800,000
- Tangible fixed assets +€90,185
up €90,185 (+981.7%), from €9,186 to €99,371
- Other debts -€298,571
down €298,571 (-96.1%), from €310,562 to €11,991
- Reserves +€263,218
up €263,218 (+25.0%), from €1.1m to €1.3m
- Tax, wage and social debts -€21,083
down €21,083 (-47.5%), from €44,361 to €23,278
of which Taxes: -€17,928
- Gross operating margin +€52,380
up €52,380 (+15.1%), from €346,378 to €398,758
- Taxes +€14,821
up €14,821 (+14.4%), from €103,032 to €117,853
- Financial charges +€5,527
up €5,527 (+1210.6%), from €457 to €5,984
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 | €1,417,011 | €1,364,018 | -€52,993 | -3.7% |
| Fixed assets | 21/28 | €9,259 | €99,444 | +€90,185 | +974.0% |
| Tangible fixed assets | 22/27 | €9,186 | €99,371 | +€90,185 | +981.7% |
| Furniture and vehicles | 24 | €9,186 | €99,371 | +€90,185 | +981.7% |
| Financial fixed assets | 28 | €73 | €73 | = | 0.0% |
| Current assets | 29/58 | €1,407,752 | €1,264,574 | -€143,178 | -10.2% |
| Amounts receivable within one year | 40/41 | €55,506 | €51,169 | -€4,337 | -7.8% |
| Trade receivables | 40 | €55,506 | €51,046 | -€4,461 | -8.0% |
| Other amounts receivable | 41 | - | €124 | +€124 | |
| Current investments | 50/53 | €700,000 | €800,000 | +€100,000 | +14.3% |
| Cash at bank and in hand | 54/58 | €649,378 | €406,329 | -€243,049 | -37.4% |
| Deferred charges and accrued income | 490/1 | €2,867 | €7,075 | +€4,208 | +146.7% |
| Total equity and liabilities | 10/49 | €1,417,011 | €1,364,018 | -€52,993 | -3.7% |
| Equity | 10/15 | €1,058,541 | €1,321,759 | +€263,218 | +24.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,053,541 | €1,316,759 | +€263,218 | +25.0% |
| Distributable reserves | 133 | €1,053,541 | €1,316,759 | +€263,218 | +25.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €358,470 | €42,259 | -€316,211 | -88.2% |
| Amounts payable within one year | 42/48 | €358,470 | €42,259 | -€316,211 | -88.2% |
| Trade debts | 44 | €3,547 | €6,990 | +€3,443 | +97.1% |
| Suppliers | 440/4 | €3,547 | €6,990 | +€3,443 | +97.1% |
| Taxes, remuneration and social security | 45 | €44,361 | €23,278 | -€21,083 | -47.5% |
| Taxes | 450/3 | €41,206 | €23,278 | -€17,928 | -43.5% |
| Remuneration and social security | 454/9 | €3,155 | €0 | -€3,155 | -100.0% |
| Other amounts payable | 47/48 | €310,562 | €11,991 | -€298,571 | -96.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,349 | €10,287 | +€938 | +10.0% |
| Other operating charges | 640/8 | €1,339 | €1,417 | +€78 | +5.8% |
| Gross operating margin | 9900 | €346,378 | €398,758 | +€52,380 | +15.1% |
| Operating profit (loss) | 9901 | €335,690 | €387,055 | +€51,364 | +15.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €457 | €5,984 | +€5,527 | +1210.6% |
| Recurring financial charges | 65 | €457 | €5,984 | +€5,527 | +1210.6% |
| Profit (loss) for the period before taxes | 9903 | €335,234 | €381,071 | +€45,837 | +13.7% |
| Income taxes | 67/77 | €103,032 | €117,853 | +€14,821 | +14.4% |
| Profit (loss) for the period | 9904 | €232,202 | €263,218 | +€31,016 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €232,202 | €263,218 | +€31,016 | +13.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.