BIOVIBE: 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.
BIOVIBE
Largest movements
- Receivables within one year -€238,333
down €238,333 (-17.9%), from €1.3m to €1.1m
of which Trade receivables: -€378,915
- Cash +€103,283
up €103,283 (+13.2%), from €783,793 to €887,076
mainly Receivables within one year (+€238,333) and Depreciation (+€86,993)
- Tangible fixed assets -€83,293
down €83,293 (-57.3%), from €145,435 to €62,142
of which Furniture and vehicles: -€57,065
- Trade debts -€238,003
down €238,003 (-17.6%), from €1.3m to €1.1m
- Reserves +€77,475
up €77,475 (+9.9%), from €782,492 to €859,967
of which Distributable reserves: +€77,475
- Other debts -€35,239
down €35,239 (-32.0%), from €110,156 to €74,918
- Gross operating margin +€123,420
up €123,420 (+48.2%), from €255,869 to €379,288
- Other operating charges +€60,502
up €60,502 (+235.7%), from €25,666 to €86,168
- Taxes +€13,811
up €13,811 (+75.6%), from €18,264 to €32,075
- Staff costs +€11,161
up €11,161 (+13.9%), from €80,476 to €91,636
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 | €2,329,664 | €2,129,379 | -€200,286 | -8.6% |
| Fixed assets | 21/28 | €145,435 | €62,142 | -€83,293 | -57.3% |
| Tangible fixed assets | 22/27 | €145,435 | €62,142 | -€83,293 | -57.3% |
| Plant, machinery and equipment | 23 | €48,806 | €22,578 | -€26,228 | -53.7% |
| Furniture and vehicles | 24 | €96,629 | €39,565 | -€57,065 | -59.1% |
| Current assets | 29/58 | €2,184,229 | €2,067,236 | -€116,993 | -5.4% |
| Stocks and contracts in progress | 3 | €61,432 | €76,891 | +€15,459 | +25.2% |
| Stocks | 30/36 | €61,432 | €76,891 | +€15,459 | +25.2% |
| Amounts receivable within one year | 40/41 | €1,331,800 | €1,093,467 | -€238,333 | -17.9% |
| Trade receivables | 40 | €930,080 | €551,166 | -€378,915 | -40.7% |
| Other amounts receivable | 41 | €401,719 | €542,301 | +€140,582 | +35.0% |
| Cash at bank and in hand | 54/58 | €783,793 | €887,076 | +€103,283 | +13.2% |
| Deferred charges and accrued income | 490/1 | €7,205 | €9,803 | +€2,598 | +36.1% |
| Total equity and liabilities | 10/49 | €2,329,664 | €2,129,379 | -€200,286 | -8.6% |
| Equity | 10/15 | €822,492 | €899,967 | +€77,475 | +9.4% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €782,492 | €859,967 | +€77,475 | +9.9% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €772,492 | €849,967 | +€77,475 | +10.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,507,172 | €1,229,411 | -€277,761 | -18.4% |
| Amounts payable within one year | 42/48 | €1,507,172 | €1,229,411 | -€277,761 | -18.4% |
| Trade debts | 44 | €1,349,488 | €1,111,485 | -€238,003 | -17.6% |
| Suppliers | 440/4 | €1,349,488 | €1,111,485 | -€238,003 | -17.6% |
| Taxes, remuneration and social security | 45 | €47,528 | €43,009 | -€4,519 | -9.5% |
| Taxes | 450/3 | €28,103 | €28,658 | +€555 | +2.0% |
| Remuneration and social security | 454/9 | €19,424 | €14,351 | -€5,074 | -26.1% |
| Other amounts payable | 47/48 | €110,156 | €74,918 | -€35,239 | -32.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €45,886 | €59,976 | +€14,091 | +30.7% |
| Remuneration, social security and pensions | 62 | €80,476 | €91,636 | +€11,161 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,284 | €86,993 | +€1,709 | +2.0% |
| Other operating charges | 640/8 | €25,666 | €86,168 | +€60,502 | +235.7% |
| Gross operating margin | 9900 | €255,869 | €379,288 | +€123,420 | +48.2% |
| Operating profit (loss) | 9901 | €64,443 | €114,491 | +€50,048 | +77.7% |
| Financial income | 75/76B | - | €52 | +€52 | |
| Recurring financial income | 75 | - | €52 | +€52 | |
| Financial charges | 65/66B | €3,124 | €4,993 | +€1,869 | +59.8% |
| Recurring financial charges | 65 | €3,124 | €4,993 | +€1,869 | +59.8% |
| Profit (loss) for the period before taxes | 9903 | €61,319 | €109,550 | +€48,232 | +78.7% |
| Income taxes | 67/77 | €18,264 | €32,075 | +€13,811 | +75.6% |
| Profit (loss) for the period | 9904 | €43,054 | €77,475 | +€34,421 | +79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,054 | €77,475 | +€34,421 | +79.9% |
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 12 October 2026 via checked.be.