BIOVLAN: 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.
BIOVLAN
Largest movements
- Cash -€3,784
down €3,784 (-33.5%), from €11,296 to €7,511
mainly Other debts (-€64,000) and Net result for the year (-€13,585)
- Debts after one year +€71,056
up €71,056 (+75.2%), from €94,539 to €165,595
- Other debts -€64,000
no longer reported in 2024 (was €64,000)
- Profit (loss) carried forward -€13,585
down €13,585 (-27.6%), from -€49,232 to -€62,816
- Accrued charges and deferred income +€2,674
new in 2024: €2,674
- Financial charges +€2,706
up €2,706 (+1,759%), from €154 to €2,860
- Gross operating margin +€1,122
up €1,122 (+9.7%), from -€11,514 to -€10,393
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 | €212,466 | €208,698 | -€3,768 | -1.8% |
| Fixed assets | 21/28 | €201,170 | €201,170 | = | 0.0% |
| Financial fixed assets | 28 | €201,170 | €201,170 | = | 0.0% |
| Current assets | 29/58 | €11,296 | €7,528 | -€3,768 | -33.4% |
| Amounts receivable within one year | 40/41 | - | €16 | +€16 | |
| Other amounts receivable | 41 | - | €16 | +€16 | |
| Cash at bank and in hand | 54/58 | €11,296 | €7,511 | -€3,784 | -33.5% |
| Total equity and liabilities | 10/49 | €212,466 | €208,698 | -€3,768 | -1.8% |
| Equity | 10/15 | €53,864 | €40,279 | -€13,585 | -25.2% |
| Contributions | 10/11 | €102,000 | €102,000 | = | 0.0% |
| Reserves | 13 | €1,095 | €1,095 | = | 0.0% |
| Non-distributable reserves | 130/1 | €861 | - | -€861 | |
| Reserves not available under the articles | 1311 | €861 | - | -€861 | |
| Distributable reserves | 133 | €234 | €1,095 | +€861 | +368% |
| Profit (loss) carried forward | 14 | -€49,232 | -€62,816 | -€13,585 | -27.6% |
| Amounts payable | 17/49 | €158,602 | €168,419 | +€9,817 | +6.2% |
| Amounts payable after more than one year | 17 | €94,539 | €165,595 | +€71,056 | +75.2% |
| Other amounts payable | 178/9 | €94,539 | €165,595 | +€71,056 | +75.2% |
| Amounts payable within one year | 42/48 | €64,063 | €150 | -€63,913 | -99.8% |
| Trade debts | 44 | €63 | €150 | +€87 | +139% |
| Suppliers | 440/4 | €63 | €150 | +€87 | +139% |
| Other amounts payable | 47/48 | €64,000 | - | -€64,000 | |
| Accrued charges and deferred income | 492/3 | - | €2,674 | +€2,674 | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€11,514 | -€10,393 | +€1,122 | +9.7% |
| Operating profit (loss) | 9901 | -€11,899 | -€10,780 | +€1,119 | +9.4% |
| Financial income | 75/76B | €29 | €55 | +€25 | +86.4% |
| Recurring financial income | 75 | €29 | €55 | +€25 | +86.4% |
| Financial charges | 65/66B | €154 | €2,860 | +€2,706 | +1,759% |
| Recurring financial charges | 65 | €154 | €2,860 | +€2,706 | +1,759% |
| Profit (loss) for the period before taxes | 9903 | -€12,023 | -€13,585 | -€1,562 | -13.0% |
| Income taxes | 67/77 | €9 | - | -€9 | |
| Profit (loss) for the period | 9904 | -€12,032 | -€13,585 | -€1,553 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,032 | -€13,585 | -€1,553 | -12.9% |
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 19 October 2026 via checked.be.