BIOTECH ENGINEERING: 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.
BIOTECH ENGINEERING
Largest movements
- Cash +€149,804
up €149,804 (+40.9%), from €366,494 to €516,297
mainly Net result for the year (+€242,696) and Other debts (+€44,971)
- Receivables within one year +€111,582
up €111,582 (+87.5%), from €127,547 to €239,129
of which Trade receivables: +€113,579
- Tangible fixed assets -€17,932
down €17,932 (-41.9%), from €42,762 to €24,830
of which Land and buildings: -€13,824
- Reserves +€202,696
up €202,696 (+122%), from €166,426 to €369,122
of which Distributable reserves: +€208,896
- Other debts +€44,971
up €44,971 (+23.2%), from €193,487 to €238,458
- Trade debts -€30,290
down €30,290 (-27.4%), from €110,449 to €80,159
- Tax, wage and social debts +€18,735
up €18,735 (+69.2%), from €27,069 to €45,804
of which Taxes: +€26,574
- Gross operating margin +€304,936
up €304,936 (+267%), from €114,149 to €419,085
- Taxes +€68,985
up €68,985 (+1,989%), from €3,468 to €72,453
- Depreciation -€7,146
down €7,146 (-28.5%), from €25,078 to €17,932
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 | €551,384 | €787,615 | +€236,231 | +42.8% |
| Fixed assets | 21/28 | €45,072 | €24,830 | -€20,242 | -44.9% |
| Tangible fixed assets | 22/27 | €42,762 | €24,830 | -€17,932 | -41.9% |
| Land and buildings | 22 | €36,660 | €22,836 | -€13,824 | -37.7% |
| Furniture and vehicles | 24 | €6,102 | €1,994 | -€4,108 | -67.3% |
| Financial fixed assets | 28 | €2,310 | - | -€2,310 | |
| Current assets | 29/58 | €506,312 | €762,785 | +€256,473 | +50.7% |
| Amounts receivable within one year | 40/41 | €127,547 | €239,129 | +€111,582 | +87.5% |
| Trade receivables | 40 | €125,550 | €239,129 | +€113,579 | +90.5% |
| Other amounts receivable | 41 | €1,997 | - | -€1,997 | |
| Cash at bank and in hand | 54/58 | €366,494 | €516,297 | +€149,804 | +40.9% |
| Deferred charges and accrued income | 490/1 | €12,271 | €7,358 | -€4,913 | -40.0% |
| Total equity and liabilities | 10/49 | €551,384 | €787,615 | +€236,231 | +42.8% |
| Equity | 10/15 | €216,032 | €418,727 | +€202,696 | +93.8% |
| Contributions | 10/11 | €49,605 | €49,605 | = | 0.0% |
| Reserves | 13 | €166,426 | €369,122 | +€202,696 | +122% |
| Non-distributable reserves | 130/1 | €6,200 | - | -€6,200 | |
| Reserves not available under the articles | 1311 | €6,200 | - | -€6,200 | |
| Distributable reserves | 133 | €160,226 | €369,122 | +€208,896 | +130% |
| Amounts payable | 17/49 | €335,353 | €368,887 | +€33,535 | +10.0% |
| Amounts payable within one year | 42/48 | €331,004 | €364,420 | +€33,416 | +10.1% |
| Trade debts | 44 | €110,449 | €80,159 | -€30,290 | -27.4% |
| Suppliers | 440/4 | €110,449 | €80,159 | -€30,290 | -27.4% |
| Taxes, remuneration and social security | 45 | €27,069 | €45,804 | +€18,735 | +69.2% |
| Taxes | 450/3 | €8,699 | €35,273 | +€26,574 | +305% |
| Remuneration and social security | 454/9 | €18,370 | €10,530 | -€7,839 | -42.7% |
| Other amounts payable | 47/48 | €193,487 | €238,458 | +€44,971 | +23.2% |
| Accrued charges and deferred income | 492/3 | €4,348 | €4,467 | +€119 | +2.7% |
| Non-recurring operating income | 76A | - | €3,077 | +€3,077 | |
| Remuneration, social security and pensions | 62 | €74,957 | €77,471 | +€2,514 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,078 | €17,932 | -€7,146 | -28.5% |
| Other operating charges | 640/8 | €6,386 | €6,437 | +€51 | +0.8% |
| Gross operating margin | 9900 | €114,149 | €419,085 | +€304,936 | +267% |
| Operating profit (loss) | 9901 | €7,728 | €317,245 | +€309,517 | +4,005% |
| Financial income | 75/76B | €1,606 | €2,836 | +€1,229 | +76.5% |
| Recurring financial income | 75 | €1,606 | €2,836 | +€1,229 | +76.5% |
| Financial charges | 65/66B | €4,808 | €4,933 | +€125 | +2.6% |
| Recurring financial charges | 65 | €4,808 | €4,933 | +€125 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €4,526 | €315,148 | +€310,622 | +6,863% |
| Income taxes | 67/77 | €3,468 | €72,453 | +€68,985 | +1,989% |
| Profit (loss) for the period | 9904 | €1,058 | €242,696 | +€241,638 | +22,835% |
| Profit (loss) for the period to be appropriated | 9905 | €1,058 | €242,696 | +€241,638 | +22,835% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.