BIOVV: 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.
BIOVV
Largest movements
- Cash +€76,144
up €76,144 (+91.6%), from €83,121 to €159,265
mainly Net result for the year (+€131,523) and Depreciation (+€2,231)
- Current investments +€50,000
up €50,000 (+25.0%), from €200,000 to €250,000
- Reserves +€131,523
up €131,523 (+45.1%), from €291,412 to €422,935
- Tax, wage and social debts -€5,650
down €5,650 (-76.6%), from €7,378 to €1,729
of which Remuneration and social security: -€3,000
- Gross operating margin -€220,756
down €220,756 (-56.8%), from €388,685 to €167,930
- Taxes -€53,783
down €53,783 (-57.7%), from €93,218 to €39,435
- Financial income +€6,355
new in 2025: €6,355
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 | €304,751 | €429,628 | +€124,877 | +41.0% |
| Fixed assets | 21/28 | €3,881 | €1,650 | -€2,231 | -57.5% |
| Tangible fixed assets | 22/27 | €3,881 | €1,650 | -€2,231 | -57.5% |
| Furniture and vehicles | 24 | €3,881 | €1,650 | -€2,231 | -57.5% |
| Current assets | 29/58 | €300,870 | €427,978 | +€127,108 | +42.2% |
| Amounts receivable within one year | 40/41 | €302 | €39 | -€263 | -87.1% |
| Other amounts receivable | 41 | €302 | €39 | -€263 | -87.1% |
| Current investments | 50/53 | €200,000 | €250,000 | +€50,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €83,121 | €159,265 | +€76,144 | +91.6% |
| Deferred charges and accrued income | 490/1 | €17,447 | €18,674 | +€1,226 | +7.0% |
| Total equity and liabilities | 10/49 | €304,751 | €429,628 | +€124,877 | +41.0% |
| Equity | 10/15 | €295,412 | €426,935 | +€131,523 | +44.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €291,412 | €422,935 | +€131,523 | +45.1% |
| Distributable reserves | 133 | €291,412 | €422,935 | +€131,523 | +45.1% |
| Amounts payable | 17/49 | €9,339 | €2,692 | -€6,647 | -71.2% |
| Amounts payable within one year | 42/48 | €9,339 | €2,692 | -€6,647 | -71.2% |
| Trade debts | 44 | €1,961 | €964 | -€997 | -50.8% |
| Suppliers | 440/4 | €1,961 | €964 | -€997 | -50.8% |
| Taxes, remuneration and social security | 45 | €7,378 | €1,729 | -€5,650 | -76.6% |
| Taxes | 450/3 | €4,378 | €1,729 | -€2,650 | -60.5% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,812 | €2,231 | -€581 | -20.7% |
| Other operating charges | 640/8 | €1,164 | €935 | -€228 | -19.6% |
| Gross operating margin | 9900 | €388,685 | €167,930 | -€220,756 | -56.8% |
| Operating profit (loss) | 9901 | €384,710 | €164,763 | -€219,947 | -57.2% |
| Financial income | 75/76B | - | €6,355 | +€6,355 | |
| Recurring financial income | 75 | - | €6,355 | +€6,355 | |
| Financial charges | 65/66B | €80 | €160 | +€80 | +100.3% |
| Recurring financial charges | 65 | €80 | €160 | +€80 | +100.3% |
| Profit (loss) for the period before taxes | 9903 | €384,630 | €170,959 | -€213,672 | -55.6% |
| Income taxes | 67/77 | €93,218 | €39,435 | -€53,783 | -57.7% |
| Profit (loss) for the period | 9904 | €291,412 | €131,523 | -€159,888 | -54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €291,412 | €131,523 | -€159,888 | -54.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.