BIOWEST: 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.
BIOWEST
Largest movements
- Tangible fixed assets -€119,030
down €119,030 (-7.8%), from €1.5m to €1.4m
of which Land and buildings: -€63,877
- Receivables within one year -€99,894
down €99,894 (-41.3%), from €241,710 to €141,816
- Cash -€24,882
down €24,882 (-32.9%), from €75,706 to €50,824
mainly Debts after one year (-€180,429) and Accrued charges and deferred income (-€76,492)
- Debts after one year -€180,429
down €180,429 (-16.3%), from €1.1m to €926,452
- Accrued charges and deferred income -€76,492
down €76,492 (-80.0%), from €95,597 to €19,106
- Reserves +€50,916
up €50,916 (+22.1%), from €229,972 to €280,887
- Gross operating margin +€102,742
up €102,742 (+90.6%), from €113,345 to €216,087
- Depreciation +€5,436
up €5,436 (+4.1%), from €133,335 to €138,771
- Financial charges -€3,475
down €3,475 (-12.9%), from €26,888 to €23,413
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.
Derived cash bridge
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 | €1,854,797 | €1,621,735 | -€233,062 | -12.6% |
| Fixed assets | 21/28 | €1,531,828 | €1,412,799 | -€119,030 | -7.8% |
| Tangible fixed assets | 22/27 | €1,531,828 | €1,412,799 | -€119,030 | -7.8% |
| Land and buildings | 22 | €1,194,419 | €1,130,543 | -€63,877 | -5.3% |
| Plant, machinery and equipment | 23 | €337,409 | €282,256 | -€55,153 | -16.3% |
| Current assets | 29/58 | €322,969 | €208,936 | -€114,032 | -35.3% |
| Stocks and contracts in progress | 3 | €1,593 | €7,497 | +€5,905 | +371% |
| Stocks | 30/36 | €1,593 | €7,497 | +€5,905 | +371% |
| Amounts receivable within one year | 40/41 | €241,710 | €141,816 | -€99,894 | -41.3% |
| Trade receivables | 40 | €241,710 | €141,816 | -€99,894 | -41.3% |
| Cash at bank and in hand | 54/58 | €75,706 | €50,824 | -€24,882 | -32.9% |
| Deferred charges and accrued income | 490/1 | €3,960 | €8,799 | +€4,839 | +122% |
| Total equity and liabilities | 10/49 | €1,854,797 | €1,621,735 | -€233,062 | -12.6% |
| Equity | 10/15 | €376,972 | €427,887 | +€50,916 | +13.5% |
| Contributions | 10/11 | €147,000 | €147,000 | = | 0.0% |
| Reserves | 13 | €229,972 | €280,887 | +€50,916 | +22.1% |
| Distributable reserves | 133 | €229,972 | €280,887 | +€50,916 | +22.1% |
| Amounts payable | 17/49 | €1,477,825 | €1,193,848 | -€283,978 | -19.2% |
| Amounts payable after more than one year | 17 | €1,106,881 | €926,452 | -€180,429 | -16.3% |
| Financial debts | 170/4 | €1,106,881 | €926,452 | -€180,429 | -16.3% |
| Amounts payable within one year | 42/48 | €275,348 | €248,290 | -€27,058 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €180,429 | €180,429 | = | 0.0% |
| Trade debts | 44 | €63,071 | €54,116 | -€8,956 | -14.2% |
| Suppliers | 440/4 | €63,071 | €54,116 | -€8,956 | -14.2% |
| Taxes, remuneration and social security | 45 | €31,848 | €13,746 | -€18,102 | -56.8% |
| Taxes | 450/3 | €31,848 | €13,746 | -€18,102 | -56.8% |
| Accrued charges and deferred income | 492/3 | €95,597 | €19,106 | -€76,492 | -80.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133,335 | €138,771 | +€5,436 | +4.1% |
| Other operating charges | 640/8 | €4,629 | €2,741 | -€1,888 | -40.8% |
| Gross operating margin | 9900 | €113,345 | €216,087 | +€102,742 | +90.6% |
| Operating profit (loss) | 9901 | -€24,619 | €74,575 | +€99,194 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -91.4% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -91.4% |
| Financial charges | 65/66B | €26,888 | €23,413 | -€3,475 | -12.9% |
| Recurring financial charges | 65 | €26,888 | €23,413 | -€3,475 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | -€51,506 | €51,161 | +€102,668 | |
| Income taxes | 67/77 | - | €246 | +€246 | |
| Profit (loss) for the period | 9904 | -€51,506 | €50,916 | +€102,422 | |
| Profit (loss) for the period to be appropriated | 9905 | -€51,506 | €50,916 | +€102,422 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.