C-Biotech: 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.
C-Biotech
Largest movements
- Cash +€579,596
up €579,596 (+1610.5%), from €35,988 to €615,584
mainly Contributions, distributions and other (+€1.3m) and Other debts (+€826,866)
- Financial fixed assets +€465,624
new in 2024: €465,624
- Stocks and contracts +€458,615
up €458,615 (+1963.3%), from €23,359 to €481,974
- Intangible fixed assets +€323,488
up €323,488 (+632.7%), from €51,131 to €374,619
- Receivables within one year +€189,296
up €189,296 (+78.3%), from €241,751 to €431,046
of which Other amounts receivable: +€155,885
- Contributions +€1.3m
up €1.3m (+62631.5%), from €2,000 to €1.3m
- Other debts +€826,866
up €826,866 (+175.0%), from €472,630 to €1.3m
- Profit (loss) carried forward -€628,639
down €628,639 (-145.8%), from -€431,266 to -€1.1m
- Short-term financial debts +€600,000
new in 2024: €600,000
- Trade debts +€177,738
up €177,738 (+68.1%), from €260,878 to €438,616
- Staff costs +€107,250
new in 2024: €107,250
- Purchases and services +€80,840
up €80,840 (+15.3%), from €529,874 to €610,714
- Depreciation +€36,752
up €36,752 (+4884.8%), from €752 to €37,505
- Financial charges +€27,139
up €27,139 (+136.6%), from €19,867 to €47,006
of which Financial charges: +€29,139
- Gross operating margin -€26,038
down €26,038 (-6.3%), from -€410,262 to -€436,301
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.
Cash bridge derived
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 | €359,242 | €2,671,012 | +€2.3m | +643.5% |
| Formation expenses | 20 | - | €151,600 | +€151,600 | |
| Fixed assets | 21/28 | €51,131 | €990,808 | +€939,677 | +1837.8% |
| Intangible fixed assets | 21 | €51,131 | €374,619 | +€323,488 | +632.7% |
| Tangible fixed assets | 22/27 | - | €150,565 | +€150,565 | |
| Plant, machinery and equipment | 23 | - | €120,650 | +€120,650 | |
| Assets under construction and advance payments | 27 | - | €29,915 | +€29,915 | |
| Financial fixed assets | 28 | - | €465,624 | +€465,624 | |
| Current assets | 29/58 | €308,111 | €1,528,604 | +€1.2m | +396.1% |
| Stocks and contracts in progress | 3 | €23,359 | €481,974 | +€458,615 | +1963.3% |
| Stocks | 30/36 | €23,359 | €481,974 | +€458,615 | +1963.3% |
| Amounts receivable within one year | 40/41 | €241,751 | €431,046 | +€189,296 | +78.3% |
| Trade receivables | 40 | €44,710 | €78,121 | +€33,411 | +74.7% |
| Other amounts receivable | 41 | €197,040 | €352,926 | +€155,885 | +79.1% |
| Cash at bank and in hand | 54/58 | €35,988 | €615,584 | +€579,596 | +1610.5% |
| Deferred charges and accrued income | 490/1 | €7,013 | €0 | -€7,013 | -100.0% |
| Total equity and liabilities | 10/49 | €359,242 | €2,671,012 | +€2.3m | +643.5% |
| Equity | 10/15 | -€429,266 | €194,724 | +€623,990 | |
| Contributions | 10/11 | €2,000 | €1,254,630 | +€1.3m | +62631.5% |
| Profit (loss) carried forward | 14 | -€431,266 | -€1,059,906 | -€628,639 | -145.8% |
| Amounts payable | 17/49 | €788,508 | €2,476,288 | +€1.7m | +214.0% |
| Amounts payable within one year | 42/48 | €733,508 | €2,349,685 | +€1.6m | +220.3% |
| Financial debts | 43 | - | €600,000 | +€600,000 | |
| Credit institutions | 430/8 | - | €600,000 | +€600,000 | |
| Trade debts | 44 | €260,878 | €438,616 | +€177,738 | +68.1% |
| Suppliers | 440/4 | €260,878 | €438,616 | +€177,738 | +68.1% |
| Taxes, remuneration and social security | 45 | - | €11,574 | +€11,574 | |
| Remuneration and social security | 454/9 | - | €11,574 | +€11,574 | |
| Other amounts payable | 47/48 | €472,630 | €1,299,496 | +€826,866 | +175.0% |
| Accrued charges and deferred income | 492/3 | €55,000 | €126,603 | +€71,603 | +130.2% |
| Turnover | 70 | €119,611 | €97,133 | -€22,478 | -18.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €529,874 | €610,714 | +€80,840 | +15.3% |
| Remuneration, social security and pensions | 62 | - | €107,250 | +€107,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €752 | €37,505 | +€36,752 | +4884.8% |
| Other operating charges | 640/8 | €384 | €528 | +€143 | +37.3% |
| Non-recurring operating charges | 66A | - | €53 | +€53 | |
| Gross operating margin | 9900 | -€410,262 | -€436,301 | -€26,038 | -6.3% |
| Operating profit (loss) | 9901 | -€411,399 | -€581,636 | -€170,237 | -41.4% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €19,867 | €47,006 | +€27,139 | +136.6% |
| Recurring financial charges | 65 | €17,867 | €47,006 | +€29,139 | +163.1% |
| Non-recurring financial charges | 66B | €2,000 | €0 | -€2,000 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€431,266 | -€628,639 | -€197,373 | -45.8% |
| Profit (loss) for the period | 9904 | -€431,266 | -€628,639 | -€197,373 | -45.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€431,266 | -€628,639 | -€197,373 | -45.8% |
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 10 October 2026 via checked.be.