LV 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.
LV Bioclin
Largest movements
- Cash +€67,665
up €67,665 (+20.8%), from €324,659 to €392,324
mainly Net result for the year (+€178,313) and Other debts (+€46,505)
- Receivables within one year -€37,236
down €37,236 (-100%), from €37,236 to €0
- Deferred charges and accrued income -€27,281
down €27,281 (-51.1%), from €53,398 to €26,117
- Tax, wage and social debts -€50,437
down €50,437 (-94.4%), from €53,420 to €2,982
of which Taxes: -€50,437
- Other debts +€46,505
up €46,505 (+13.8%), from €338,039 to €384,544
- Gross operating margin -€50,455
down €50,455 (-17.6%), from €286,186 to €235,731
- Taxes -€10,063
down €10,063 (-15.5%), from €64,920 to €54,857
- Depreciation -€5,522
down €5,522 (-86.3%), from €6,397 to €875
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 | €416,796 | €419,068 | +€2,272 | +0.5% |
| Fixed assets | 21/28 | €1,503 | €628 | -€875 | -58.2% |
| Tangible fixed assets | 22/27 | €1,503 | €628 | -€875 | -58.2% |
| Furniture and vehicles | 24 | €1,503 | €628 | -€875 | -58.2% |
| Current assets | 29/58 | €415,293 | €418,441 | +€3,148 | +0.8% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €37,236 | €0 | -€37,236 | -100% |
| Other amounts receivable | 41 | €37,236 | €0 | -€37,236 | -100% |
| Cash at bank and in hand | 54/58 | €324,659 | €392,324 | +€67,665 | +20.8% |
| Deferred charges and accrued income | 490/1 | €53,398 | €26,117 | -€27,281 | -51.1% |
| Total equity and liabilities | 10/49 | €416,796 | €419,068 | +€2,272 | +0.5% |
| Equity | 10/15 | €24,995 | €28,308 | +€3,313 | +13.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,535 | €7,848 | +€3,313 | +73.0% |
| Amounts payable | 17/49 | €391,800 | €390,760 | -€1,040 | -0.3% |
| Amounts payable within one year | 42/48 | €391,800 | €390,760 | -€1,040 | -0.3% |
| Trade debts | 44 | €342 | €3,234 | +€2,893 | +847% |
| Suppliers | 440/4 | €342 | €3,234 | +€2,893 | +847% |
| Taxes, remuneration and social security | 45 | €53,420 | €2,982 | -€50,437 | -94.4% |
| Taxes | 450/3 | €53,420 | €2,982 | -€50,437 | -94.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €338,039 | €384,544 | +€46,505 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,397 | €875 | -€5,522 | -86.3% |
| Other operating charges | 640/8 | €791 | €1,632 | +€841 | +106% |
| Gross operating margin | 9900 | €286,186 | €235,731 | -€50,455 | -17.6% |
| Operating profit (loss) | 9901 | €278,997 | €233,224 | -€45,773 | -16.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €76 | €54 | -€22 | -29.4% |
| Recurring financial charges | 65 | €76 | €54 | -€22 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €278,920 | €233,170 | -€45,751 | -16.4% |
| Income taxes | 67/77 | €64,920 | €54,857 | -€10,063 | -15.5% |
| Profit (loss) for the period | 9904 | €214,001 | €178,313 | -€35,688 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €214,001 | €178,313 | -€35,688 | -16.7% |
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.