BioVar.be: 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.
BioVar.be
Largest movements
- Tangible fixed assets -€476,734
down €476,734 (-5.8%), from €8.2m to €7.7m
of which Land and buildings: -€238,658
- Stocks and contracts +€195,003
up €195,003 (+16.5%), from €1.2m to €1.4m
- Receivables within one year -€143,429
down €143,429 (-24.6%), from €582,983 to €439,553
of which Trade receivables: -€130,265
- Debts after one year -€566,630
down €566,630 (-6.9%), from €8.2m to €7.7m
- Profit (loss) carried forward +€365,906
up €365,906 (+56.4%), from -€648,686 to -€282,780
- Current portion of long-term debt -€119,090
down €119,090 (-17.4%), from €685,720 to €566,630
- Gross operating margin +€332,630
up €332,630 (+35.8%), from €930,279 to €1.3m
- Financial charges -€52,054
down €52,054 (-20.0%), from €260,203 to €208,149
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,000,401 | €9,567,236 | -€433,165 | -4.3% |
| Fixed assets | 21/28 | €8,223,125 | €7,737,062 | -€486,063 | -5.9% |
| Intangible fixed assets | 21 | €25,203 | €15,873 | -€9,330 | -37.0% |
| Tangible fixed assets | 22/27 | €8,196,072 | €7,719,339 | -€476,734 | -5.8% |
| Land and buildings | 22 | €6,633,138 | €6,394,480 | -€238,658 | -3.6% |
| Plant, machinery and equipment | 23 | €1,416,243 | €1,226,343 | -€189,899 | -13.4% |
| Furniture and vehicles | 24 | €22,886 | €10,800 | -€12,086 | -52.8% |
| Other tangible fixed assets | 26 | €123,805 | €87,715 | -€36,090 | -29.2% |
| Financial fixed assets | 28 | €1,850 | €1,850 | = | 0.0% |
| Current assets | 29/58 | €1,777,276 | €1,830,174 | +€52,898 | +3.0% |
| Stocks and contracts in progress | 3 | €1,179,513 | €1,374,517 | +€195,003 | +16.5% |
| Stocks | 30/36 | €1,179,513 | €1,374,517 | +€195,003 | +16.5% |
| Amounts receivable within one year | 40/41 | €582,983 | €439,553 | -€143,429 | -24.6% |
| Trade receivables | 40 | €564,554 | €434,289 | -€130,265 | -23.1% |
| Other amounts receivable | 41 | €18,429 | €5,265 | -€13,164 | -71.4% |
| Deferred charges and accrued income | 490/1 | €14,780 | €16,104 | +€1,324 | +9.0% |
| Total equity and liabilities | 10/49 | €10,000,401 | €9,567,236 | -€433,165 | -4.3% |
| Equity | 10/15 | -€203,226 | €162,680 | +€365,906 | |
| Contributions | 10/11 | €350,323 | €350,323 | = | 0.0% |
| Reserves | 13 | €95,137 | €95,137 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €75,137 | €75,137 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€648,686 | -€282,780 | +€365,906 | +56.4% |
| Amounts payable | 17/49 | €10,203,627 | €9,404,556 | -€799,072 | -7.8% |
| Amounts payable after more than one year | 17 | €8,233,297 | €7,666,667 | -€566,630 | -6.9% |
| Financial debts | 170/4 | €8,233,297 | €7,666,667 | -€566,630 | -6.9% |
| Amounts payable within one year | 42/48 | €1,967,671 | €1,735,391 | -€232,280 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €685,720 | €566,630 | -€119,090 | -17.4% |
| Trade debts | 44 | €184,187 | €97,331 | -€86,856 | -47.2% |
| Suppliers | 440/4 | €184,187 | €97,331 | -€86,856 | -47.2% |
| Taxes, remuneration and social security | 45 | €20,940 | €23,673 | +€2,733 | +13.1% |
| Taxes | 450/3 | €6,753 | €6,901 | +€148 | +2.2% |
| Remuneration and social security | 454/9 | €14,187 | €16,773 | +€2,585 | +18.2% |
| Other amounts payable | 47/48 | €1,076,824 | €1,047,757 | -€29,067 | -2.7% |
| Accrued charges and deferred income | 492/3 | €2,659 | €2,497 | -€162 | -6.1% |
| Remuneration, social security and pensions | 62 | €143,217 | €148,289 | +€5,072 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €506,757 | €502,885 | -€3,872 | -0.8% |
| Other operating charges | 640/8 | €28,803 | €37,696 | +€8,893 | +30.9% |
| Gross operating margin | 9900 | €930,279 | €1,262,909 | +€332,630 | +35.8% |
| Operating profit (loss) | 9901 | €251,502 | €574,039 | +€322,537 | +128% |
| Financial income | 75/76B | €9 | €16 | +€8 | +89.7% |
| Recurring financial income | 75 | €9 | €16 | +€8 | +89.7% |
| Financial charges | 65/66B | €260,203 | €208,149 | -€52,054 | -20.0% |
| Recurring financial charges | 65 | €260,203 | €208,149 | -€52,054 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,692 | €365,906 | +€374,598 | |
| Profit (loss) for the period | 9904 | -€8,692 | €365,906 | +€374,598 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,692 | €365,906 | +€374,598 |
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 30 October 2026 via checked.be.