BIORA: 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.
BIORA
Largest movements
- Tangible fixed assets -€232
down €232 (-35.9%), from €647 to €415
- Cash +€231
up €231 (+6.6%), from €3,482 to €3,713
mainly Trade debts (+€606) and Depreciation (+€232)
- Trade debts +€606
up €606 (+22.9%), from €2,649 to €3,256
- Tax, wage and social debts -€576
down €576 (-94.3%), from €611 to €35
- Gross operating margin +€904
up €904 (+203.1%), from €445 to €1,350
- Financial charges +€302
up €302 (+91.8%), from €329 to €630
- Depreciation +€183
up €183 (+374.0%), from €49 to €232
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 | €4,879 | €4,878 | -€1 | 0.0% |
| Fixed assets | 21/28 | €647 | €415 | -€232 | -35.9% |
| Tangible fixed assets | 22/27 | €647 | €415 | -€232 | -35.9% |
| Plant, machinery and equipment | 23 | €647 | €415 | -€232 | -35.9% |
| Current assets | 29/58 | €4,232 | €4,463 | +€231 | +5.5% |
| Stocks and contracts in progress | 3 | €750 | €750 | = | 0.0% |
| Stocks | 30/36 | €750 | €750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,482 | €3,713 | +€231 | +6.6% |
| Total equity and liabilities | 10/49 | €4,879 | €4,878 | -€1 | 0.0% |
| Equity | 10/15 | €453 | €422 | -€31 | -6.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,150 | €5,150 | = | 0.0% |
| Distributable reserves | 133 | €5,150 | €5,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,897 | -€10,928 | -€31 | -0.3% |
| Amounts payable | 17/49 | €4,426 | €4,456 | +€30 | +0.7% |
| Amounts payable within one year | 42/48 | €4,426 | €4,456 | +€30 | +0.7% |
| Trade debts | 44 | €2,649 | €3,256 | +€606 | +22.9% |
| Suppliers | 440/4 | €2,649 | €3,256 | +€606 | +22.9% |
| Taxes, remuneration and social security | 45 | €611 | €35 | -€576 | -94.3% |
| Taxes | 450/3 | €611 | €35 | -€576 | -94.3% |
| Other amounts payable | 47/48 | €1,166 | €1,166 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49 | €232 | +€183 | +374.0% |
| Other operating charges | 640/8 | €517 | €520 | +€2 | +0.5% |
| Non-recurring operating charges | 66A | €139 | €0 | -€139 | -100.0% |
| Gross operating margin | 9900 | €445 | €1,350 | +€904 | +203.1% |
| Operating profit (loss) | 9901 | -€260 | €598 | +€857 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +3233.3% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +3233.3% |
| Financial charges | 65/66B | €329 | €630 | +€302 | +91.8% |
| Recurring financial charges | 65 | €329 | €630 | +€302 | +91.8% |
| Profit (loss) for the period before taxes | 9903 | -€588 | -€31 | +€557 | +94.7% |
| Profit (loss) for the period | 9904 | -€588 | -€31 | +€557 | +94.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€588 | -€31 | +€557 | +94.7% |
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 3 October 2026 via checked.be.