D.D. BIO CLIN: 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.
D.D. BIO CLIN
Largest movements
- Receivables after one year -€65,000
no longer reported in 2025 (was €65,000)
- Cash -€49,828
down €49,828 (-19.0%), from €261,689 to €211,861
mainly Contributions, distributions and other (-€194,211) and Current investments (-€7,587)
- Deferred charges and accrued income -€8,297
down €8,297 (-83.6%), from €9,922 to €1,625
- Current investments +€7,587
up €7,587 (+11.5%), from €66,222 to €73,808
- Reserves -€118,202
down €118,202 (-29.5%), from €400,529 to €282,327
of which Distributable reserves: -€118,202
- Gross operating margin +€2,818
up €2,818 (+2.6%), from €107,846 to €110,664
- Taxes +€2,686
up €2,686 (+8.9%), from €30,344 to €33,030
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 | €417,410 | €299,493 | -€117,917 | -28.2% |
| Fixed assets | 21/28 | €13,889 | €12,180 | -€1,709 | -12.3% |
| Tangible fixed assets | 22/27 | €13,859 | €12,150 | -€1,709 | -12.3% |
| Furniture and vehicles | 24 | €10,703 | €9,693 | -€1,011 | -9.4% |
| Other tangible fixed assets | 26 | €3,156 | €2,457 | -€698 | -22.1% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €403,521 | €287,313 | -€116,208 | -28.8% |
| Amounts receivable after more than one year | 29 | €65,000 | - | -€65,000 | |
| Other amounts receivable | 291 | €65,000 | - | -€65,000 | |
| Amounts receivable within one year | 40/41 | €689 | €19 | -€670 | -97.3% |
| Other amounts receivable | 41 | €689 | €19 | -€670 | -97.3% |
| Current investments | 50/53 | €66,222 | €73,808 | +€7,587 | +11.5% |
| Cash at bank and in hand | 54/58 | €261,689 | €211,861 | -€49,828 | -19.0% |
| Deferred charges and accrued income | 490/1 | €9,922 | €1,625 | -€8,297 | -83.6% |
| Total equity and liabilities | 10/49 | €417,410 | €299,493 | -€117,917 | -28.2% |
| Equity | 10/15 | €406,729 | €288,527 | -€118,202 | -29.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €400,529 | €282,327 | -€118,202 | -29.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €398,669 | €280,467 | -€118,202 | -29.6% |
| Amounts payable | 17/49 | €10,680 | €10,966 | +€285 | +2.7% |
| Amounts payable within one year | 42/48 | €8,071 | €10,966 | +€2,894 | +35.9% |
| Trade debts | 44 | €1,214 | €2,981 | +€1,766 | +145% |
| Suppliers | 440/4 | €1,214 | €2,981 | +€1,766 | +145% |
| Taxes, remuneration and social security | 45 | €6,857 | €7,985 | +€1,128 | +16.5% |
| Taxes | 450/3 | €4,817 | €7,985 | +€3,168 | +65.8% |
| Remuneration and social security | 454/9 | €2,040 | - | -€2,040 | |
| Accrued charges and deferred income | 492/3 | €2,609 | - | -€2,609 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,900 | €4,906 | -€994 | -16.8% |
| Other operating charges | 640/8 | €652 | €586 | -€66 | -10.1% |
| Gross operating margin | 9900 | €107,846 | €110,664 | +€2,818 | +2.6% |
| Operating profit (loss) | 9901 | €101,294 | €105,172 | +€3,878 | +3.8% |
| Financial income | 75/76B | €3,470 | €4,092 | +€622 | +17.9% |
| Recurring financial income | 75 | €3,470 | €4,092 | +€622 | +17.9% |
| Financial charges | 65/66B | €218 | €225 | +€6 | +2.9% |
| Recurring financial charges | 65 | €218 | €225 | +€6 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €104,545 | €109,039 | +€4,494 | +4.3% |
| Income taxes | 67/77 | €30,344 | €33,030 | +€2,686 | +8.9% |
| Profit (loss) for the period | 9904 | €74,201 | €76,009 | +€1,808 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €74,201 | €76,009 | +€1,808 | +2.4% |
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 30 October 2026 via checked.be.