BIOPHAR: 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.
BIOPHAR
Largest movements
- Cash +€105,214
up €105,214 (+232%), from €45,266 to €150,480
mainly Net result for the year (+€87,719) and Tax, wage and social debts (+€14,028)
- Reserves +€78,000
up €78,000 (+276%), from €28,254 to €106,254
- Tax, wage and social debts +€14,028
up €14,028 (+654%), from €2,145 to €16,172
- Profit (loss) carried forward +€9,719
new in 2025: €9,719
- Other debts +€3,484
up €3,484 (+16.2%), from €21,500 to €24,984
- Gross operating margin +€83,063
up €83,063 (+179%), from €46,308 to €129,371
- Taxes +€37,927
up €37,927 (+2,337%), from €1,623 to €39,549
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 | €73,878 | €179,253 | +€105,376 | +143% |
| Fixed assets | 21/28 | €544 | €2,215 | +€1,671 | +307% |
| Tangible fixed assets | 22/27 | €544 | €2,215 | +€1,671 | +307% |
| Furniture and vehicles | 24 | €544 | €2,215 | +€1,671 | +307% |
| Current assets | 29/58 | €73,334 | €177,039 | +€103,705 | +141% |
| Amounts receivable within one year | 40/41 | €25,801 | €24,046 | -€1,756 | -6.8% |
| Trade receivables | 40 | €25,801 | €24,046 | -€1,756 | -6.8% |
| Cash at bank and in hand | 54/58 | €45,266 | €150,480 | +€105,214 | +232% |
| Deferred charges and accrued income | 490/1 | €2,266 | €2,513 | +€247 | +10.9% |
| Total equity and liabilities | 10/49 | €73,878 | €179,253 | +€105,376 | +143% |
| Equity | 10/15 | €50,069 | €137,788 | +€87,719 | +175% |
| Contributions | 10/11 | €21,815 | €21,815 | = | 0.0% |
| Reserves | 13 | €28,254 | €106,254 | +€78,000 | +276% |
| Distributable reserves | 133 | €28,254 | €106,254 | +€78,000 | +276% |
| Profit (loss) carried forward | 14 | - | €9,719 | +€9,719 | |
| Amounts payable | 17/49 | €23,808 | €41,465 | +€17,657 | +74.2% |
| Amounts payable within one year | 42/48 | €23,808 | €41,465 | +€17,657 | +74.2% |
| Trade debts | 44 | €164 | €310 | +€146 | +88.6% |
| Suppliers | 440/4 | €164 | €310 | +€146 | +88.6% |
| Taxes, remuneration and social security | 45 | €2,145 | €16,172 | +€14,028 | +654% |
| Taxes | 450/3 | €2,145 | €16,172 | +€14,028 | +654% |
| Other amounts payable | 47/48 | €21,500 | €24,984 | +€3,484 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €320 | €1,167 | +€848 | +265% |
| Other operating charges | 640/8 | €450 | €507 | +€57 | +12.6% |
| Gross operating margin | 9900 | €46,308 | €129,371 | +€83,063 | +179% |
| Operating profit (loss) | 9901 | €45,538 | €127,697 | +€82,159 | +180% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €440 | €429 | -€12 | -2.6% |
| Recurring financial charges | 65 | €440 | €429 | -€12 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €45,098 | €127,268 | +€82,171 | +182% |
| Income taxes | 67/77 | €1,623 | €39,549 | +€37,927 | +2,337% |
| Profit (loss) for the period | 9904 | €43,475 | €87,719 | +€44,244 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €43,475 | €87,719 | +€44,244 | +102% |
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 13 October 2026 via checked.be.