JdM BIOCLIN: 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.
JdM BIOCLIN
Largest movements
- Cash -€192,496
down €192,496 (-51.7%), from €372,295 to €179,799
mainly Contributions, distributions and other (-€356,550) and Current investments (-€100,000)
- Current investments +€100,000
up €100,000 (+34.1%), from €293,562 to €393,562
- Tangible fixed assets -€22,917
down €22,917 (-20.6%), from €111,141 to €88,223
of which Furniture and vehicles: -€22,506
- Reserves -€235,599
down €235,599 (-28.0%), from €841,616 to €606,017
of which Distributable reserves: -€235,599
- Provisions +€102,192
new in 2025: €102,192
- Other debts +€36,977
up €36,977 (+1,459%), from €2,535 to €39,511
- Debts after one year -€16,194
down €16,194 (-22.9%), from €70,862 to €54,669
- Provisions +€102,192
new in 2025: €102,192
- Gross operating margin +€29,238
up €29,238 (+9.7%), from €302,794 to €332,032
- Financial charges +€3,658
up €3,658, from -€45 to €3,613
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 | €956,415 | €851,717 | -€104,697 | -10.9% |
| Fixed assets | 21/28 | €161,826 | €138,728 | -€23,097 | -14.3% |
| Tangible fixed assets | 22/27 | €111,141 | €88,223 | -€22,917 | -20.6% |
| Plant, machinery and equipment | 23 | €851 | €681 | -€169 | -19.9% |
| Furniture and vehicles | 24 | €108,325 | €85,820 | -€22,506 | -20.8% |
| Other tangible fixed assets | 26 | €1,965 | €1,723 | -€242 | -12.3% |
| Financial fixed assets | 28 | €50,685 | €50,505 | -€180 | -0.4% |
| Current assets | 29/58 | €794,589 | €712,989 | -€81,600 | -10.3% |
| Amounts receivable within one year | 40/41 | €123,287 | €132,432 | +€9,145 | +7.4% |
| Trade receivables | 40 | €116,684 | €132,432 | +€15,749 | +13.5% |
| Other amounts receivable | 41 | €6,604 | - | -€6,604 | |
| Current investments | 50/53 | €293,562 | €393,562 | +€100,000 | +34.1% |
| Cash at bank and in hand | 54/58 | €372,295 | €179,799 | -€192,496 | -51.7% |
| Deferred charges and accrued income | 490/1 | €5,445 | €7,196 | +€1,751 | +32.1% |
| Total equity and liabilities | 10/49 | €956,415 | €851,717 | -€104,697 | -10.9% |
| Equity | 10/15 | €854,016 | €618,417 | -€235,599 | -27.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €841,616 | €606,017 | -€235,599 | -28.0% |
| Tax-exempt reserves | 132 | €8,207 | €8,207 | = | 0.0% |
| Distributable reserves | 133 | €833,409 | €597,810 | -€235,599 | -28.3% |
| Provisions and deferred taxes | 16 | - | €102,192 | +€102,192 | |
| Provisions for liabilities and charges | 160/5 | - | €102,192 | +€102,192 | |
| Other liabilities and charges | 164/5 | - | €102,192 | +€102,192 | |
| Amounts payable | 17/49 | €102,398 | €131,109 | +€28,710 | +28.0% |
| Amounts payable after more than one year | 17 | €70,862 | €54,669 | -€16,194 | -22.9% |
| Financial debts | 170/4 | €70,862 | €54,669 | -€16,194 | -22.9% |
| Amounts payable within one year | 42/48 | €31,036 | €75,940 | +€44,904 | +145% |
| Current portion of amounts payable after more than one year | 42 | €15,395 | €16,194 | +€799 | +5.2% |
| Trade debts | 44 | €5,286 | €3,578 | -€1,709 | -32.3% |
| Suppliers | 440/4 | €5,286 | €3,578 | -€1,709 | -32.3% |
| Taxes, remuneration and social security | 45 | €7,820 | €16,657 | +€8,838 | +113% |
| Taxes | 450/3 | €7,820 | €16,657 | +€8,838 | +113% |
| Other amounts payable | 47/48 | €2,535 | €39,511 | +€36,977 | +1,459% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,784 | €22,917 | -€867 | -3.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €102,192 | +€102,192 | |
| Other operating charges | 640/8 | €485 | €1,099 | +€614 | +127% |
| Gross operating margin | 9900 | €302,794 | €332,032 | +€29,238 | +9.7% |
| Operating profit (loss) | 9901 | €278,525 | €205,824 | -€72,701 | -26.1% |
| Financial income | 75/76B | €2,439 | €4,156 | +€1,718 | +70.4% |
| Recurring financial income | 75 | €2,439 | €4,156 | +€1,718 | +70.4% |
| Financial charges | 65/66B | -€45 | €3,613 | +€3,658 | |
| Recurring financial charges | 65 | -€45 | €3,613 | +€3,658 | |
| Profit (loss) for the period before taxes | 9903 | €281,009 | €206,367 | -€74,641 | -26.6% |
| Income taxes | 67/77 | €84,925 | €85,417 | +€492 | +0.6% |
| Profit (loss) for the period | 9904 | €196,084 | €120,951 | -€75,133 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €196,084 | €120,951 | -€75,133 | -38.3% |
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 22 October 2026 via checked.be.