BioRICS: 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.
BioRICS
Largest movements
- Deferred charges and accrued income -€68,556
down €68,556 (-66.9%), from €102,439 to €33,884
- Receivables within one year -€43,573
down €43,573 (-12.5%), from €348,840 to €305,267
of which Other amounts receivable: -€86,072
- Profit (loss) carried forward -€194,737
down €194,737 (-14.0%), from -€1.4m to -€1.6m
- Accrued charges and deferred income -€77,589
down €77,589 (-32.4%), from €239,473 to €161,884
- Other debts +€60,204
up €60,204 (+6.1%), from €983,380 to €1.0m
- Tax, wage and social debts +€50,659
up €50,659 (+124.6%), from €40,664 to €91,323
of which Remuneration and social security: +€46,510
- Trade debts +€45,145
up €45,145 (+21.1%), from €214,385 to €259,530
- Write-downs +€87,198
up €87,198, from -€87,198 to €0
- Staff costs -€82,314
down €82,314 (-24.9%), from €330,398 to €248,084
- Gross operating margin -€52,696
down €52,696 (-12.5%), from €422,335 to €369,639
- Depreciation -€47,406
down €47,406 (-15.8%), from €300,241 to €252,836
- Other operating charges -€21,451
down €21,451 (-93.1%), from €23,046 to €1,595
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 | €2,307,448 | €2,182,640 | -€124,809 | -5.4% |
| Fixed assets | 21/28 | €1,855,372 | €1,838,259 | -€17,113 | -0.9% |
| Intangible fixed assets | 21 | €1,853,649 | €1,838,259 | -€15,391 | -0.8% |
| Tangible fixed assets | 22/27 | €1,722 | €0 | -€1,722 | -100.0% |
| Furniture and vehicles | 24 | €1,722 | €0 | -€1,722 | -100.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €452,077 | €344,381 | -€107,696 | -23.8% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €348,840 | €305,267 | -€43,573 | -12.5% |
| Trade receivables | 40 | €9,090 | €51,590 | +€42,500 | +467.5% |
| Other amounts receivable | 41 | €339,750 | €253,677 | -€86,072 | -25.3% |
| Cash at bank and in hand | 54/58 | €798 | €5,230 | +€4,432 | +555.6% |
| Deferred charges and accrued income | 490/1 | €102,439 | €33,884 | -€68,556 | -66.9% |
| Total equity and liabilities | 10/49 | €2,307,448 | €2,182,640 | -€124,809 | -5.4% |
| Equity | 10/15 | €89,958 | -€104,780 | -€194,737 | |
| Contributions | 10/11 | €1,350,000 | €1,350,000 | = | 0.0% |
| Capital | 10 | €1,350,000 | €1,350,000 | = | 0.0% |
| Issued capital | 100 | €1,350,000 | €1,350,000 | = | 0.0% |
| Reserves | 13 | €130,061 | €130,061 | = | 0.0% |
| Non-distributable reserves | 130/1 | €130,061 | €130,061 | = | 0.0% |
| Legal reserve | 130 | €61 | €61 | = | 0.0% |
| Other | 1319 | €130,000 | €130,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,390,104 | -€1,584,841 | -€194,737 | -14.0% |
| Amounts payable | 17/49 | €2,217,491 | €2,287,419 | +€69,929 | +3.2% |
| Amounts payable after more than one year | 17 | €47,228 | €38,699 | -€8,529 | -18.1% |
| Financial debts | 170/4 | €47,228 | €38,699 | -€8,529 | -18.1% |
| Amounts payable within one year | 42/48 | €1,930,790 | €2,086,836 | +€156,047 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €692,361 | €692,400 | +€39 | 0.0% |
| Trade debts | 44 | €214,385 | €259,530 | +€45,145 | +21.1% |
| Suppliers | 440/4 | €214,385 | €259,530 | +€45,145 | +21.1% |
| Taxes, remuneration and social security | 45 | €40,664 | €91,323 | +€50,659 | +124.6% |
| Taxes | 450/3 | €3,999 | €8,149 | +€4,150 | +103.8% |
| Remuneration and social security | 454/9 | €36,664 | €83,174 | +€46,510 | +126.9% |
| Other amounts payable | 47/48 | €983,380 | €1,043,584 | +€60,204 | +6.1% |
| Accrued charges and deferred income | 492/3 | €239,473 | €161,884 | -€77,589 | -32.4% |
| Remuneration, social security and pensions | 62 | €330,398 | €248,084 | -€82,314 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €300,241 | €252,836 | -€47,406 | -15.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€87,198 | €0 | +€87,198 | |
| Other operating charges | 640/8 | €23,046 | €1,595 | -€21,451 | -93.1% |
| Gross operating margin | 9900 | €422,335 | €369,639 | -€52,696 | -12.5% |
| Operating profit (loss) | 9901 | -€144,152 | -€132,875 | +€11,276 | +7.8% |
| Financial income | 75/76B | €1,165 | €2,207 | +€1,042 | +89.4% |
| Recurring financial income | 75 | €1,165 | €2,207 | +€1,042 | +89.4% |
| Financial charges | 65/66B | €89,434 | €72,025 | -€17,409 | -19.5% |
| Recurring financial charges | 65 | €89,434 | €72,025 | -€17,409 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | -€232,420 | -€202,693 | +€29,727 | +12.8% |
| Income taxes | 67/77 | -€24,338 | -€7,956 | +€16,383 | +67.3% |
| Profit (loss) for the period | 9904 | -€208,082 | -€194,737 | +€13,345 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€208,082 | -€194,737 | +€13,345 | +6.4% |
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 10 October 2026 via checked.be.