BIOVA CARE: 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.
BIOVA CARE
Largest movements
- Receivables within one year -€15,783
no longer reported in 2024 (was €15,783)
- Current investments +€13,556
new in 2024: €13,556
- Tangible fixed assets +€9,375
new in 2024: €9,375
- Cash -€526
no longer reported in 2024 (was €526)
mainly Current investments (-€13,556) and Investment in fixed assets (net) (-€12,500)
- Profit (loss) carried forward +€12,466
up €12,466 (+393%), from €3,175 to €15,641
- Tax, wage and social debts -€10,692
no longer reported in 2024 (was €10,692)
of which Remuneration and social security: -€8,243
- Trade debts +€4,847
new in 2024: €4,847
- Turnover +€115,364
new in 2024: €115,364
- Purchases and services +€53,745
new in 2024: €53,745
- Gross operating margin +€36,013
up €36,013 (+132%), from €27,373 to €63,386
- Staff costs +€23,590
up €23,590 (+97.5%), from €24,198 to €47,788
- Depreciation +€3,125
new in 2024: €3,125
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,467 | €23,089 | +€6,622 | +40.2% |
| Fixed assets | 21/28 | - | €9,375 | +€9,375 | |
| Tangible fixed assets | 22/27 | - | €9,375 | +€9,375 | |
| Furniture and vehicles | 24 | - | €9,375 | +€9,375 | |
| Current assets | 29/58 | €16,467 | €13,714 | -€2,753 | -16.7% |
| Amounts receivable within one year | 40/41 | €15,783 | - | -€15,783 | |
| Other amounts receivable | 41 | €15,783 | - | -€15,783 | |
| Current investments | 50/53 | - | €13,556 | +€13,556 | |
| Cash at bank and in hand | 54/58 | €526 | - | -€526 | |
| Deferred charges and accrued income | 490/1 | €158 | €158 | = | 0.0% |
| Total equity and liabilities | 10/49 | €16,467 | €23,089 | +€6,622 | +40.2% |
| Equity | 10/15 | €5,775 | €18,241 | +€12,466 | +216% |
| Contributions | 10/11 | €2,600 | €2,600 | = | 0.0% |
| Capital | 10 | €2,600 | - | -€2,600 | |
| Issued capital | 100 | €2,600 | - | -€2,600 | |
| Profit (loss) carried forward | 14 | €3,175 | €15,641 | +€12,466 | +393% |
| Amounts payable | 17/49 | €10,692 | €4,847 | -€5,845 | -54.7% |
| Amounts payable within one year | 42/48 | €10,692 | €4,847 | -€5,845 | -54.7% |
| Trade debts | 44 | - | €4,847 | +€4,847 | |
| Suppliers | 440/4 | - | €4,847 | +€4,847 | |
| Taxes, remuneration and social security | 45 | €10,692 | - | -€10,692 | |
| Taxes | 450/3 | €2,449 | - | -€2,449 | |
| Remuneration and social security | 454/9 | €8,243 | - | -€8,243 | |
| Turnover | 70 | - | €115,364 | +€115,364 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €53,745 | +€53,745 | |
| Remuneration, social security and pensions | 62 | €24,198 | €47,788 | +€23,590 | +97.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,125 | +€3,125 | |
| Gross operating margin | 9900 | €27,373 | €63,386 | +€36,013 | +132% |
| Operating profit (loss) | 9901 | €3,175 | €12,473 | +€9,298 | +293% |
| Financial charges | 65/66B | - | €7 | +€7 | |
| Recurring financial charges | 65 | - | €7 | +€7 | |
| Profit (loss) for the period before taxes | 9903 | €3,175 | €12,466 | +€9,291 | +293% |
| Profit (loss) for the period | 9904 | €3,175 | €12,466 | +€9,291 | +293% |
| Profit (loss) for the period to be appropriated | 9905 | €3,175 | €12,466 | +€9,291 | +293% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.