BIOXQ: 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.
BIOXQ
Largest movements
- Current investments +€285,474
up €285,474 (+108.9%), from €262,078 to €547,551
- Cash +€24,164
up €24,164 (+83.3%), from €29,009 to €53,172
mainly Net result for the year (+€198,458) and Tax, wage and social debts (+€56,498)
- Tangible fixed assets -€19,440
down €19,440 (-63.4%), from €30,664 to €11,224
of which Plant, machinery and equipment: -€11,636
- Receivables within one year +€7,416
up €7,416 (+23.7%), from €31,234 to €38,651
of which Trade receivables: +€13,266
- Reserves +€198,458
up €198,458 (+78.9%), from €251,686 to €450,144
- Tax, wage and social debts +€56,498
up €56,498 (+144.4%), from €39,119 to €95,617
of which Taxes: +€59,150
- Trade debts +€40,005
up €40,005 (+71.8%), from €55,730 to €95,735
- Gross operating margin +€110,596
up €110,596 (+63.2%), from €175,084 to €285,680
- Taxes +€26,281
up €26,281 (+77.2%), from €34,058 to €60,339
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 | €353,616 | €651,871 | +€298,255 | +84.3% |
| Fixed assets | 21/28 | €30,664 | €11,224 | -€19,440 | -63.4% |
| Tangible fixed assets | 22/27 | €30,664 | €11,224 | -€19,440 | -63.4% |
| Plant, machinery and equipment | 23 | €15,767 | €4,132 | -€11,636 | -73.8% |
| Furniture and vehicles | 24 | €14,896 | €7,092 | -€7,804 | -52.4% |
| Current assets | 29/58 | €322,952 | €640,647 | +€317,695 | +98.4% |
| Amounts receivable within one year | 40/41 | €31,234 | €38,651 | +€7,416 | +23.7% |
| Trade receivables | 40 | €978 | €14,244 | +€13,266 | +1356.9% |
| Other amounts receivable | 41 | €30,257 | €24,407 | -€5,849 | -19.3% |
| Current investments | 50/53 | €262,078 | €547,551 | +€285,474 | +108.9% |
| Cash at bank and in hand | 54/58 | €29,009 | €53,172 | +€24,164 | +83.3% |
| Deferred charges and accrued income | 490/1 | €631 | €1,272 | +€641 | +101.6% |
| Total equity and liabilities | 10/49 | €353,616 | €651,871 | +€298,255 | +84.3% |
| Equity | 10/15 | €256,686 | €455,144 | +€198,458 | +77.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €251,686 | €450,144 | +€198,458 | +78.9% |
| Distributable reserves | 133 | €251,686 | €450,144 | +€198,458 | +78.9% |
| Amounts payable | 17/49 | €96,930 | €196,727 | +€99,797 | +103.0% |
| Amounts payable within one year | 42/48 | €96,748 | €196,727 | +€99,979 | +103.3% |
| Trade debts | 44 | €55,730 | €95,735 | +€40,005 | +71.8% |
| Suppliers | 440/4 | €55,730 | €95,735 | +€40,005 | +71.8% |
| Taxes, remuneration and social security | 45 | €39,119 | €95,617 | +€56,498 | +144.4% |
| Taxes | 450/3 | €35,247 | €94,397 | +€59,150 | +167.8% |
| Remuneration and social security | 454/9 | €3,872 | €1,220 | -€2,652 | -68.5% |
| Other amounts payable | 47/48 | €1,899 | €5,375 | +€3,476 | +183.1% |
| Accrued charges and deferred income | 492/3 | €181 | €0 | -€181 | -100.0% |
| Non-recurring operating income | 76A | €1,000 | €360 | -€640 | -64.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,920 | €21,244 | +€2,323 | +12.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €978 | +€978 | |
| Other operating charges | 640/8 | €855 | €891 | +€35 | +4.1% |
| Gross operating margin | 9900 | €175,084 | €285,680 | +€110,596 | +63.2% |
| Operating profit (loss) | 9901 | €155,308 | €262,568 | +€107,260 | +69.1% |
| Financial income | 75/76B | €0 | €3 | +€3 | |
| Recurring financial income | 75 | €0 | €3 | +€3 | |
| Financial charges | 65/66B | €2,092 | €3,774 | +€1,682 | +80.4% |
| Recurring financial charges | 65 | €2,092 | €3,774 | +€1,682 | +80.4% |
| Profit (loss) for the period before taxes | 9903 | €153,216 | €258,797 | +€105,581 | +68.9% |
| Income taxes | 67/77 | €34,058 | €60,339 | +€26,281 | +77.2% |
| Profit (loss) for the period | 9904 | €119,158 | €198,458 | +€79,300 | +66.5% |
| Profit (loss) for the period to be appropriated | 9905 | €119,158 | €198,458 | +€79,300 | +66.5% |
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 8 October 2026 via checked.be.