BIORIVAL: 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.
BIORIVAL
Largest movements
- Financial fixed assets +€342,500
new in 2025: €342,500
- Current investments -€170,000
down €170,000 (-100.0%), from €170,000 to €0
- Tangible fixed assets -€52,874
down €52,874 (-43.7%), from €121,035 to €68,160
- Cash -€18,502
down €18,502 (-54.5%), from €33,922 to €15,419
mainly Investment in fixed assets (net) (-€342,500) and Debts after one year (-€39,323)
- Other debts +€115,920
up €115,920 (+173.5%), from €66,803 to €182,723
- Debts after one year -€39,323
down €39,323 (-34.3%), from €114,629 to €75,306
of which Financial debts: -€39,323
- Reserves +€13,275
up €13,275 (+12.7%), from €104,141 to €117,416
of which Distributable reserves: +€13,275
- Trade debts +€9,887
up €9,887 (+961.8%), from €1,028 to €10,916
- Gross operating margin +€7,446
up €7,446 (+9.5%), from €78,325 to €85,771
- Taxes +€6,031
up €6,031 (+317.6%), from €1,899 to €7,930
- Financial charges -€3,369
down €3,369 (-38.3%), from €8,802 to €5,433
- Depreciation -€1,525
down €1,525 (-2.8%), from €54,400 to €52,874
- Financial income +€1,049
up €1,049 (+329.9%), from €318 to €1,368
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 | €344,363 | €447,803 | +€103,440 | +30.0% |
| Fixed assets | 21/28 | €121,035 | €410,660 | +€289,626 | +239.3% |
| Tangible fixed assets | 22/27 | €121,035 | €68,160 | -€52,874 | -43.7% |
| Land and buildings | 22 | €121,035 | €68,160 | -€52,874 | -43.7% |
| Financial fixed assets | 28 | - | €342,500 | +€342,500 | |
| Current assets | 29/58 | €223,329 | €37,143 | -€186,186 | -83.4% |
| Amounts receivable within one year | 40/41 | €16,043 | €19,743 | +€3,700 | +23.1% |
| Trade receivables | 40 | €15,339 | €18,039 | +€2,700 | +17.6% |
| Other amounts receivable | 41 | €704 | €1,704 | +€1,000 | +142.1% |
| Current investments | 50/53 | €170,000 | €0 | -€170,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €33,922 | €15,419 | -€18,502 | -54.5% |
| Deferred charges and accrued income | 490/1 | €3,364 | €1,981 | -€1,383 | -41.1% |
| Total equity and liabilities | 10/49 | €344,363 | €447,803 | +€103,440 | +30.0% |
| Equity | 10/15 | €122,741 | €136,016 | +€13,275 | +10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €104,141 | €117,416 | +€13,275 | +12.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €102,281 | €115,556 | +€13,275 | +13.0% |
| Amounts payable | 17/49 | €221,622 | €311,788 | +€90,165 | +40.7% |
| Amounts payable after more than one year | 17 | €114,629 | €75,306 | -€39,323 | -34.3% |
| Financial debts | 170/4 | €66,629 | €27,306 | -€39,323 | -59.0% |
| Other amounts payable | 178/9 | €48,000 | €48,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €106,993 | €236,482 | +€129,488 | +121.0% |
| Current portion of amounts payable after more than one year | 42 | €37,263 | €39,323 | +€2,060 | +5.5% |
| Trade debts | 44 | €1,028 | €10,916 | +€9,887 | +961.8% |
| Suppliers | 440/4 | €1,028 | €10,916 | +€9,887 | +961.8% |
| Taxes, remuneration and social security | 45 | €1,899 | €3,520 | +€1,621 | +85.3% |
| Taxes | 450/3 | €1,899 | €3,520 | +€1,621 | +85.3% |
| Other amounts payable | 47/48 | €66,803 | €182,723 | +€115,920 | +173.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,400 | €52,874 | -€1,525 | -2.8% |
| Other operating charges | 640/8 | €7,709 | €7,627 | -€82 | -1.1% |
| Gross operating margin | 9900 | €78,325 | €85,771 | +€7,446 | +9.5% |
| Operating profit (loss) | 9901 | €16,217 | €25,270 | +€9,053 | +55.8% |
| Financial income | 75/76B | €318 | €1,368 | +€1,049 | +329.9% |
| Recurring financial income | 75 | €318 | €1,368 | +€1,049 | +329.9% |
| Financial charges | 65/66B | €8,802 | €5,433 | -€3,369 | -38.3% |
| Recurring financial charges | 65 | €8,802 | €5,433 | -€3,369 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | €7,733 | €21,205 | +€13,471 | +174.2% |
| Income taxes | 67/77 | €1,899 | €7,930 | +€6,031 | +317.6% |
| Profit (loss) for the period | 9904 | €5,834 | €13,275 | +€7,440 | +127.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,834 | €13,275 | +€7,440 | +127.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.