BIOVICTA: 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.
BIOVICTA
Largest movements
- Receivables within one year +€347,844
up €347,844 (+573%), from €60,703 to €408,547
of which Other amounts receivable: +€293,801
- Trade debts +€322,948
up €322,948 (+131%), from €247,051 to €569,999
- Profit (loss) carried forward -€85,386
down €85,386 (-69.0%), from -€123,733 to -€209,119
- Debts after one year +€81,428
new in 2024: €81,428
- Short-term financial debts +€21,065
up €21,065 (+34.4%), from €61,270 to €82,335
- Current portion of long-term debt +€19,591
up €19,591 (+2,955%), from €663 to €20,254
- Financial charges +€26,638
up €26,638 (+63.5%), from €41,928 to €68,566
- Gross operating margin +€7,465
up €7,465 (+31.8%), from -€23,483 to -€16,018
- Depreciation -€1,938
down €1,938 (-70.7%), from €2,740 to €802
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 | €242,981 | €593,187 | +€350,206 | +144% |
| Fixed assets | 21/28 | €1,098 | €296 | -€802 | -73.1% |
| Tangible fixed assets | 22/27 | €1,098 | €296 | -€802 | -73.1% |
| Furniture and vehicles | 24 | €1,098 | €296 | -€802 | -73.1% |
| Current assets | 29/58 | €241,883 | €592,891 | +€351,008 | +145% |
| Stocks and contracts in progress | 3 | €158,465 | €155,860 | -€2,605 | -1.6% |
| Stocks | 30/36 | €158,465 | €155,860 | -€2,605 | -1.6% |
| Amounts receivable within one year | 40/41 | €60,703 | €408,547 | +€347,844 | +573% |
| Trade receivables | 40 | €35,406 | €89,448 | +€54,042 | +153% |
| Other amounts receivable | 41 | €25,297 | €319,098 | +€293,801 | +1,161% |
| Cash at bank and in hand | 54/58 | €22,715 | €28,484 | +€5,769 | +25.4% |
| Total equity and liabilities | 10/49 | €242,981 | €593,187 | +€350,206 | +144% |
| Equity | 10/15 | -€103,273 | -€188,659 | -€85,386 | -82.7% |
| 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 | -€123,733 | -€209,119 | -€85,386 | -69.0% |
| Amounts payable | 17/49 | €346,254 | €781,847 | +€435,593 | +126% |
| Amounts payable after more than one year | 17 | - | €81,428 | +€81,428 | |
| Financial debts | 170/4 | - | €81,428 | +€81,428 | |
| Amounts payable within one year | 42/48 | €346,254 | €700,419 | +€354,165 | +102% |
| Current portion of amounts payable after more than one year | 42 | €663 | €20,254 | +€19,591 | +2,955% |
| Financial debts | 43 | €61,270 | €82,335 | +€21,065 | +34.4% |
| Credit institutions | 430/8 | €61,270 | €82,335 | +€21,065 | +34.4% |
| Trade debts | 44 | €247,051 | €569,999 | +€322,948 | +131% |
| Suppliers | 440/4 | €247,051 | €569,999 | +€322,948 | +131% |
| Taxes, remuneration and social security | 45 | €15,172 | €17,171 | +€1,999 | +13.2% |
| Taxes | 450/3 | €15,172 | €17,171 | +€1,999 | +13.2% |
| Other amounts payable | 47/48 | €22,098 | €10,660 | -€11,438 | -51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,740 | €802 | -€1,938 | -70.7% |
| Gross operating margin | 9900 | -€23,483 | -€16,018 | +€7,465 | +31.8% |
| Operating profit (loss) | 9901 | -€26,223 | -€16,820 | +€9,403 | +35.9% |
| Financial income | 75/76B | €103 | - | -€103 | |
| Recurring financial income | 75 | €103 | - | -€103 | |
| Financial charges | 65/66B | €41,928 | €68,566 | +€26,638 | +63.5% |
| Recurring financial charges | 65 | €41,928 | €68,566 | +€26,638 | +63.5% |
| Profit (loss) for the period before taxes | 9903 | -€68,048 | -€85,386 | -€17,338 | -25.5% |
| Profit (loss) for the period | 9904 | -€68,048 | -€85,386 | -€17,338 | -25.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,048 | -€85,386 | -€17,338 | -25.5% |
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 29 October 2026 via checked.be.