BIOPODO: 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.
BIOPODO
Largest movements
- Receivables within one year +€81,791
up €81,791 (+647.3%), from €12,636 to €94,427
of which Trade receivables: +€79,875
- Tangible fixed assets -€24,033
down €24,033 (-28.8%), from €83,437 to €59,404
of which Plant, machinery and equipment: -€16,790
- Stocks and contracts -€3,375
down €3,375 (-90.6%), from €3,725 to €350
- Cash -€2,886
down €2,886 (-12.3%), from €23,500 to €20,614
mainly Receivables within one year (-€81,791) and Debts after one year (-€9,273)
- Deferred charges and accrued income +€2,012
new in 2025: €2,012
- Reserves +€42,386
up €42,386 (+345.0%), from €12,286 to €54,672
of which Distributable reserves: +€42,386
- Tax, wage and social debts +€17,364
up €17,364 (+287.9%), from €6,032 to €23,396
- Debts after one year -€9,273
down €9,273 (-16.9%), from €54,871 to €45,598
- Gross operating margin +€61,038
up €61,038 (+182.0%), from €33,542 to €94,580
- Taxes +€20,437
up €20,437 (+2534.1%), from €806 to €21,243
- Depreciation +€3,542
up €3,542 (+14.4%), from €24,570 to €28,112
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 | €124,548 | €178,057 | +€53,509 | +43.0% |
| Fixed assets | 21/28 | €84,687 | €60,654 | -€24,033 | -28.4% |
| Tangible fixed assets | 22/27 | €83,437 | €59,404 | -€24,033 | -28.8% |
| Plant, machinery and equipment | 23 | €42,323 | €25,533 | -€16,790 | -39.7% |
| Furniture and vehicles | 24 | - | €2,287 | +€2,287 | |
| Leasing and similar rights | 25 | €41,114 | €31,584 | -€9,530 | -23.2% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €39,861 | €117,403 | +€77,542 | +194.5% |
| Stocks and contracts in progress | 3 | €3,725 | €350 | -€3,375 | -90.6% |
| Stocks | 30/36 | €3,725 | €350 | -€3,375 | -90.6% |
| Amounts receivable within one year | 40/41 | €12,636 | €94,427 | +€81,791 | +647.3% |
| Trade receivables | 40 | €5,864 | €85,739 | +€79,875 | +1362.2% |
| Other amounts receivable | 41 | €6,772 | €8,688 | +€1,916 | +28.3% |
| Cash at bank and in hand | 54/58 | €23,500 | €20,614 | -€2,886 | -12.3% |
| Deferred charges and accrued income | 490/1 | - | €2,012 | +€2,012 | |
| Total equity and liabilities | 10/49 | €124,548 | €178,057 | +€53,509 | +43.0% |
| Equity | 10/15 | €30,886 | €73,272 | +€42,386 | +137.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,286 | €54,672 | +€42,386 | +345.0% |
| Non-distributable reserves | 130/1 | €235 | €235 | = | 0.0% |
| Reserves not available under the articles | 1311 | €235 | €235 | = | 0.0% |
| Distributable reserves | 133 | €12,051 | €54,437 | +€42,386 | +351.7% |
| Amounts payable | 17/49 | €93,662 | €104,786 | +€11,123 | +11.9% |
| Amounts payable after more than one year | 17 | €54,871 | €45,598 | -€9,273 | -16.9% |
| Financial debts | 170/4 | €54,871 | €45,598 | -€9,273 | -16.9% |
| Amounts payable within one year | 42/48 | €38,791 | €59,187 | +€20,396 | +52.6% |
| Current portion of amounts payable after more than one year | 42 | €8,823 | €9,273 | +€449 | +5.1% |
| Trade debts | 44 | €9,028 | €10,111 | +€1,082 | +12.0% |
| Suppliers | 440/4 | €9,028 | €10,111 | +€1,082 | +12.0% |
| Taxes, remuneration and social security | 45 | €6,032 | €23,396 | +€17,364 | +287.9% |
| Taxes | 450/3 | €6,032 | €23,396 | +€17,364 | +287.9% |
| Other amounts payable | 47/48 | €14,908 | €16,408 | +€1,500 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,570 | €28,112 | +€3,542 | +14.4% |
| Other operating charges | 640/8 | €825 | €1,068 | +€244 | +29.6% |
| Gross operating margin | 9900 | €33,542 | €94,580 | +€61,038 | +182.0% |
| Operating profit (loss) | 9901 | €8,148 | €65,399 | +€57,252 | +702.7% |
| Financial income | 75/76B | €355 | €418 | +€64 | +17.9% |
| Recurring financial income | 75 | €355 | €418 | +€64 | +17.9% |
| Financial charges | 65/66B | €2,142 | €2,188 | +€46 | +2.1% |
| Recurring financial charges | 65 | €2,142 | €2,188 | +€46 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €6,360 | €63,629 | +€57,270 | +900.5% |
| Income taxes | 67/77 | €806 | €21,243 | +€20,437 | +2534.1% |
| Profit (loss) for the period | 9904 | €5,553 | €42,386 | +€36,833 | +663.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,553 | €42,386 | +€36,833 | +663.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.