BIOPHARMATEK: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
BIOPHARMATEK
Largest movements
- Cash +€89,156
up €89,156 (+52.7%), from €169,118 to €258,274
mainly Receivables within one year (+€70,280) and Trade debts (+€64,213)
- Receivables within one year -€70,280
down €70,280 (-31.2%), from €225,556 to €155,276
of which Other amounts receivable: -€43,787
- Stocks and contracts -€17,294
no longer reported in 2025 (was €17,294)
- Trade debts +€64,213
up €64,213 (+1,518%), from €4,230 to €68,443
- Advances received -€59,250
no longer reported in 2025 (was €59,250)
- Reserves +€51,822
up €51,822 (+24.9%), from €207,810 to €259,632
- Tax, wage and social debts -€48,618
down €48,618 (-87.4%), from €55,618 to €7,000
of which Taxes: -€50,436
- Other debts -€7,220
down €7,220 (-10.7%), from €67,220 to €60,000
- Financial income +€14,316
up €14,316 (+16,455%), from €87 to €14,403
- Taxes +€6,913
up €6,913 (+38.7%), from €17,869 to €24,782
- Gross operating margin -€6,572
down €6,572 (-9.1%), from €71,925 to €65,353
- Financial charges +€1,209
up €1,209 (+360%), from €336 to €1,545
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €414,588 | €415,535 | +€947 | +0.2% |
| Fixed assets | 21/28 | €2,620 | €1,939 | -€681 | -26.0% |
| Tangible fixed assets | 22/27 | €1,689 | €1,008 | -€681 | -40.3% |
| Plant, machinery and equipment | 23 | €554 | €296 | -€258 | -46.6% |
| Furniture and vehicles | 24 | €1,135 | €712 | -€423 | -37.3% |
| Financial fixed assets | 28 | €931 | €931 | +€0 | 0.0% |
| Current assets | 29/58 | €411,968 | €413,596 | +€1,628 | +0.4% |
| Stocks and contracts in progress | 3 | €17,294 | - | -€17,294 | |
| Stocks | 30/36 | €17,294 | - | -€17,294 | |
| Amounts receivable within one year | 40/41 | €225,556 | €155,276 | -€70,280 | -31.2% |
| Trade receivables | 40 | €158,428 | €131,935 | -€26,493 | -16.7% |
| Other amounts receivable | 41 | €67,128 | €23,341 | -€43,787 | -65.2% |
| Cash at bank and in hand | 54/58 | €169,118 | €258,274 | +€89,156 | +52.7% |
| Deferred charges and accrued income | 490/1 | - | €45 | +€45 | |
| Total equity and liabilities | 10/49 | €414,588 | €415,535 | +€947 | +0.2% |
| Equity | 10/15 | €228,270 | €280,092 | +€51,822 | +22.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €207,810 | €259,632 | +€51,822 | +24.9% |
| Distributable reserves | 133 | €207,810 | €259,632 | +€51,822 | +24.9% |
| Amounts payable | 17/49 | €186,318 | €135,443 | -€50,875 | -27.3% |
| Amounts payable within one year | 42/48 | €186,318 | €135,443 | -€50,875 | -27.3% |
| Trade debts | 44 | €4,230 | €68,443 | +€64,213 | +1,518% |
| Suppliers | 440/4 | €4,230 | €68,443 | +€64,213 | +1,518% |
| Advances received on contracts in progress | 46 | €59,250 | - | -€59,250 | |
| Taxes, remuneration and social security | 45 | €55,618 | €7,000 | -€48,618 | -87.4% |
| Taxes | 450/3 | €55,618 | €5,182 | -€50,436 | -90.7% |
| Remuneration and social security | 454/9 | - | €1,818 | +€1,818 | |
| Other amounts payable | 47/48 | €67,220 | €60,000 | -€7,220 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €494 | €681 | +€187 | +37.8% |
| Other operating charges | 640/8 | €997 | €926 | -€71 | -7.1% |
| Gross operating margin | 9900 | €71,925 | €65,353 | -€6,572 | -9.1% |
| Operating profit (loss) | 9901 | €70,434 | €63,746 | -€6,688 | -9.5% |
| Financial income | 75/76B | €87 | €14,403 | +€14,316 | +16,455% |
| Recurring financial income | 75 | €87 | €14,403 | +€14,316 | +16,455% |
| Financial charges | 65/66B | €336 | €1,545 | +€1,209 | +360% |
| Recurring financial charges | 65 | €336 | €1,545 | +€1,209 | +360% |
| Profit (loss) for the period before taxes | 9903 | €70,185 | €76,604 | +€6,419 | +9.1% |
| Income taxes | 67/77 | €17,869 | €24,782 | +€6,913 | +38.7% |
| Profit (loss) for the period | 9904 | €52,316 | €51,822 | -€494 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €52,316 | €51,822 | -€494 | -0.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.