BIOVICCA: what changed
Two fiscal 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.
BIOVICCA
Largest movements
- Cash +€5,480
up €5,480 (+170.0%), from €3,224 to €8,704
mainly Net result for the year (+€5,154) and Tax, wage and social debts (+€3,878)
- Receivables within one year +€4,480
up €4,480 (+12.5%), from €35,899 to €40,379
- Profit (loss) carried forward +€5,154
up €5,154 (+163.2%), from €3,158 to €8,312
- Tax, wage and social debts +€3,878
up €3,878 (+67.6%), from €5,733 to €9,611
- Accrued charges and deferred income +€928
up €928 (+9.5%), from €9,772 to €10,700
- Gross operating margin -€3,374
down €3,374 (-25.4%), from €13,298 to €9,924
- Other operating charges +€2,773
new in 2024: €2,773
- Financial income +€2,530
new in 2024: €2,530
- Taxes -€1,856
down €1,856 (-32.4%), from €5,733 to €3,878
- Financial charges +€176
up €176 (+37.2%), from €473 to €649
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.
Cash bridge derived
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 | €39,123 | €49,083 | +€9,960 | +25.5% |
| Current assets | 29/58 | €39,123 | €49,083 | +€9,960 | +25.5% |
| Amounts receivable within one year | 40/41 | €35,899 | €40,379 | +€4,480 | +12.5% |
| Other amounts receivable | 41 | €35,899 | €40,379 | +€4,480 | +12.5% |
| Cash at bank and in hand | 54/58 | €3,224 | €8,704 | +€5,480 | +170.0% |
| Total equity and liabilities | 10/49 | €39,123 | €49,083 | +€9,960 | +25.5% |
| Equity | 10/15 | €23,618 | €28,772 | +€5,154 | +21.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,158 | €8,312 | +€5,154 | +163.2% |
| Amounts payable | 17/49 | €15,505 | €20,311 | +€4,806 | +31.0% |
| Amounts payable within one year | 42/48 | €5,733 | €9,611 | +€3,878 | +67.6% |
| Taxes, remuneration and social security | 45 | €5,733 | €9,611 | +€3,878 | +67.6% |
| Taxes | 450/3 | €5,733 | €9,611 | +€3,878 | +67.6% |
| Accrued charges and deferred income | 492/3 | €9,772 | €10,700 | +€928 | +9.5% |
| Other operating charges | 640/8 | - | €2,773 | +€2,773 | |
| Gross operating margin | 9900 | €13,298 | €9,924 | -€3,374 | -25.4% |
| Operating profit (loss) | 9901 | €13,298 | €7,151 | -€6,147 | -46.2% |
| Financial income | 75/76B | - | €2,530 | +€2,530 | |
| Recurring financial income | 75 | - | €2,530 | +€2,530 | |
| Financial charges | 65/66B | €473 | €649 | +€176 | +37.2% |
| Recurring financial charges | 65 | €473 | €649 | +€176 | +37.2% |
| Profit (loss) for the period before taxes | 9903 | €12,825 | €9,032 | -€3,793 | -29.6% |
| Income taxes | 67/77 | €5,733 | €3,878 | -€1,856 | -32.4% |
| Profit (loss) for the period | 9904 | €7,092 | €5,154 | -€1,938 | -27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,092 | €5,154 | -€1,938 | -27.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.