BIOPHARMEL: 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.
BIOPHARMEL
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€913
up €913 (+1.8%), from €51,051 to €51,963
- Profit (loss) carried forward -€513
down €513 (-1.0%), from -€51,963 to -€52,476
- Trade debts -€400
down €400 (-43.8%), from €913 to €513
- Gross operating margin -€24
down €24 (-4.8%), from -€489 to -€513
- Purchases and services +€24
up €24 (+4.8%), from €489 to €513
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 | €6,200 | €6,200 | = | 0.0% |
| Current assets | 29/58 | €6,200 | €6,200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,200 | €6,200 | = | 0.0% |
| Total equity and liabilities | 10/49 | €6,200 | €6,200 | = | 0.0% |
| Equity | 10/15 | -€45,763 | -€46,276 | -€513 | -1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,963 | -€52,476 | -€513 | -1.0% |
| Amounts payable | 17/49 | €51,963 | €52,476 | +€513 | +1.0% |
| Amounts payable within one year | 42/48 | €51,963 | €52,476 | +€513 | +1.0% |
| Trade debts | 44 | €913 | €513 | -€400 | -43.8% |
| Suppliers | 440/4 | €913 | €513 | -€400 | -43.8% |
| Other amounts payable | 47/48 | €51,051 | €51,963 | +€913 | +1.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €489 | €513 | +€24 | +4.8% |
| Gross operating margin | 9900 | -€489 | -€513 | -€24 | -4.8% |
| Operating profit (loss) | 9901 | -€489 | -€513 | -€24 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | -€489 | -€513 | -€24 | -4.8% |
| Profit (loss) for the period | 9904 | -€489 | -€513 | -€24 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€489 | -€513 | -€24 | -4.8% |
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 30 October 2026 via checked.be.