BIOPHARMARK: 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.
BIOPHARMARK
Largest movements
- Cash +€29,685
up €29,685 (+27.4%), from €108,347 to €138,032
mainly Other debts (+€51,324) and Net result for the year (+€36,279)
- Deferred charges and accrued income +€2,395
up €2,395 (+185%), from €1,296 to €3,691
- Tangible fixed assets -€1,959
down €1,959 (-14.8%), from €13,232 to €11,273
- Other debts +€51,324
up €51,324 (+1,811%), from €2,834 to €54,157
- Profit (loss) carried forward -€15,721
down €15,721 (-13.6%), from €115,995 to €100,274
- Trade debts -€15,698
down €15,698 (-90.6%), from €17,324 to €1,625
- Tax, wage and social debts +€9,211
up €9,211 (+102%), from €9,024 to €18,235
of which Remuneration and social security: +€7,333
- Staff costs +€16,896
new in 2025: €16,896
- Gross operating margin +€11,510
up €11,510 (+19.3%), from €59,572 to €71,082
- Financial charges +€1,693
up €1,693 (+178%), from €954 to €2,647
- Taxes -€1,382
down €1,382 (-11.8%), from €11,678 to €10,296
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 | €147,411 | €176,672 | +€29,261 | +19.8% |
| Fixed assets | 21/28 | €13,232 | €11,478 | -€1,754 | -13.3% |
| Tangible fixed assets | 22/27 | €13,232 | €11,273 | -€1,959 | -14.8% |
| Furniture and vehicles | 24 | €13,232 | €11,273 | -€1,959 | -14.8% |
| Financial fixed assets | 28 | - | €205 | +€205 | |
| Current assets | 29/58 | €134,179 | €165,194 | +€31,015 | +23.1% |
| Amounts receivable within one year | 40/41 | €24,536 | €23,471 | -€1,065 | -4.3% |
| Trade receivables | 40 | €24,536 | €23,471 | -€1,065 | -4.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €108,347 | €138,032 | +€29,685 | +27.4% |
| Deferred charges and accrued income | 490/1 | €1,296 | €3,691 | +€2,395 | +185% |
| Total equity and liabilities | 10/49 | €147,411 | €176,672 | +€29,261 | +19.8% |
| Equity | 10/15 | €117,995 | €102,274 | -€15,721 | -13.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,995 | €100,274 | -€15,721 | -13.6% |
| Amounts payable | 17/49 | €29,416 | €74,398 | +€44,982 | +153% |
| Amounts payable within one year | 42/48 | €29,181 | €74,018 | +€44,837 | +154% |
| Trade debts | 44 | €17,324 | €1,625 | -€15,698 | -90.6% |
| Suppliers | 440/4 | €17,324 | €1,625 | -€15,698 | -90.6% |
| Taxes, remuneration and social security | 45 | €9,024 | €18,235 | +€9,211 | +102% |
| Taxes | 450/3 | €9,024 | €10,903 | +€1,878 | +20.8% |
| Remuneration and social security | 454/9 | - | €7,333 | +€7,333 | |
| Other amounts payable | 47/48 | €2,834 | €54,157 | +€51,324 | +1,811% |
| Accrued charges and deferred income | 492/3 | €235 | €380 | +€145 | +61.8% |
| Remuneration, social security and pensions | 62 | - | €16,896 | +€16,896 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,882 | €4,376 | +€494 | +12.7% |
| Other operating charges | 640/8 | €550 | €588 | +€38 | +6.9% |
| Gross operating margin | 9900 | €59,572 | €71,082 | +€11,510 | +19.3% |
| Operating profit (loss) | 9901 | €55,141 | €49,222 | -€5,919 | -10.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €954 | €2,647 | +€1,693 | +178% |
| Recurring financial charges | 65 | €954 | €2,647 | +€1,693 | +178% |
| Profit (loss) for the period before taxes | 9903 | €54,187 | €46,575 | -€7,612 | -14.0% |
| Income taxes | 67/77 | €11,678 | €10,296 | -€1,382 | -11.8% |
| Profit (loss) for the period | 9904 | €42,509 | €36,279 | -€6,230 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,509 | €36,279 | -€6,230 | -14.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.