E.H.D. BIO: 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.
E.H.D. BIO
Largest movements
- Cash +€295,264
up €295,264 (+176%), from €168,113 to €463,377
mainly Net result for the year (+€216,551) and Current investments (+€70,900)
- Current investments -€70,900
down €70,900 (-7.3%), from €967,534 to €896,634
- Reserves +€216,551
up €216,551 (+19.8%), from €1.1m to €1.3m
- Gross operating margin +€31,577
up €31,577 (+10.7%), from €296,371 to €327,948
- Financial income -€19,677
down €19,677 (-71.3%), from €27,603 to €7,927
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 | €1,135,647 | €1,360,011 | +€224,364 | +19.8% |
| Current assets | 29/58 | €1,135,647 | €1,360,011 | +€224,364 | +19.8% |
| Current investments | 50/53 | €967,534 | €896,634 | -€70,900 | -7.3% |
| Cash at bank and in hand | 54/58 | €168,113 | €463,377 | +€295,264 | +176% |
| Total equity and liabilities | 10/49 | €1,135,647 | €1,360,011 | +€224,364 | +19.8% |
| Equity | 10/15 | €1,093,619 | €1,310,170 | +€216,551 | +19.8% |
| Reserves | 13 | €1,093,619 | €1,310,170 | +€216,551 | +19.8% |
| Distributable reserves | 133 | €1,093,619 | €1,310,170 | +€216,551 | +19.8% |
| Amounts payable | 17/49 | €42,028 | €49,842 | +€7,814 | +18.6% |
| Amounts payable within one year | 42/48 | €42,028 | €49,842 | +€7,814 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €5,987 | €5,982 | -€5 | -0.1% |
| Trade debts | 44 | €945 | €1,275 | +€330 | +34.9% |
| Suppliers | 440/4 | €945 | €1,275 | +€330 | +34.9% |
| Taxes, remuneration and social security | 45 | €23,260 | €31,010 | +€7,750 | +33.3% |
| Taxes | 450/3 | €21,748 | €29,450 | +€7,702 | +35.4% |
| Remuneration and social security | 454/9 | €1,512 | €1,560 | +€48 | +3.2% |
| Other amounts payable | 47/48 | €11,837 | €11,575 | -€261 | -2.2% |
| Remuneration, social security and pensions | 62 | €12,029 | €12,399 | +€370 | +3.1% |
| Gross operating margin | 9900 | €296,371 | €327,948 | +€31,577 | +10.7% |
| Operating profit (loss) | 9901 | €284,341 | €315,549 | +€31,208 | +11.0% |
| Financial income | 75/76B | €27,603 | €7,927 | -€19,677 | -71.3% |
| Recurring financial income | 75 | €27,603 | €7,927 | -€19,677 | -71.3% |
| Financial charges | 65/66B | €6,290 | €5,101 | -€1,188 | -18.9% |
| Recurring financial charges | 65 | €6,290 | €5,101 | -€1,188 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €305,655 | €318,374 | +€12,719 | +4.2% |
| Income taxes | 67/77 | €101,701 | €101,823 | +€122 | +0.1% |
| Profit (loss) for the period | 9904 | €203,954 | €216,551 | +€12,597 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €203,954 | €216,551 | +€12,597 | +6.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.