PGBioclin: 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.
PGBioclin
Largest movements
- Current investments +€31,610
up €31,610 (+38.7%), from €81,612 to €113,222
- Receivables within one year +€20,069
up €20,069 (+286%), from €7,016 to €27,085
of which Other amounts receivable: +€20,069
- Tangible fixed assets -€17,322
down €17,322 (-21.8%), from €79,583 to €62,260
of which Furniture and vehicles: -€14,919
- Cash -€4,656
down €4,656 (-55.8%), from €8,338 to €3,682
mainly Contributions, distributions and other (-€229,000) and Tax, wage and social debts (-€34,634)
- Other debts +€192,505
up €192,505, from €0 to €192,505
- Profit (loss) carried forward -€138,881
down €138,881 (-99.6%), from €139,375 to €495
- Tax, wage and social debts -€34,634
down €34,634 (-100%), from €34,634 to €0
of which Taxes: -€34,634
- Short-term financial debts +€9,998
new in 2025: €9,998
- Gross operating margin -€167,525
down €167,525 (-55.2%), from €303,343 to €135,818
- Taxes -€42,554
down €42,554 (-62.8%), from €67,734 to €25,181
- Depreciation +€13,612
up €13,612 (+367%), from €3,710 to €17,322
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 | €179,010 | €208,043 | +€29,033 | +16.2% |
| Fixed assets | 21/28 | €79,583 | €62,260 | -€17,322 | -21.8% |
| Tangible fixed assets | 22/27 | €79,583 | €62,260 | -€17,322 | -21.8% |
| Plant, machinery and equipment | 23 | €5,758 | €3,971 | -€1,787 | -31.0% |
| Furniture and vehicles | 24 | €72,058 | €57,140 | -€14,919 | -20.7% |
| Other tangible fixed assets | 26 | €1,766 | €1,150 | -€616 | -34.9% |
| Current assets | 29/58 | €99,427 | €145,782 | +€46,355 | +46.6% |
| Amounts receivable within one year | 40/41 | €7,016 | €27,085 | +€20,069 | +286% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €7,016 | €27,085 | +€20,069 | +286% |
| Current investments | 50/53 | €81,612 | €113,222 | +€31,610 | +38.7% |
| Cash at bank and in hand | 54/58 | €8,338 | €3,682 | -€4,656 | -55.8% |
| Deferred charges and accrued income | 490/1 | €2,461 | €1,794 | -€667 | -27.1% |
| Total equity and liabilities | 10/49 | €179,010 | €208,043 | +€29,033 | +16.2% |
| Equity | 10/15 | €144,375 | €5,495 | -€138,881 | -96.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,375 | €495 | -€138,881 | -99.6% |
| Amounts payable | 17/49 | €34,634 | €202,548 | +€167,914 | +485% |
| Amounts payable within one year | 42/48 | €34,634 | €202,548 | +€167,914 | +485% |
| Financial debts | 43 | - | €9,998 | +€9,998 | |
| Credit institutions | 430/8 | - | €9,998 | +€9,998 | |
| Trade debts | 44 | €0 | €45 | +€45 | |
| Suppliers | 440/4 | - | €45 | +€45 | |
| Taxes, remuneration and social security | 45 | €34,634 | €0 | -€34,634 | -100% |
| Taxes | 450/3 | €34,634 | €0 | -€34,634 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €192,505 | +€192,505 | |
| Non-recurring operating income | 76A | €14,361 | - | -€14,361 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,710 | €17,322 | +€13,612 | +367% |
| Other operating charges | 640/8 | €903 | €3,676 | +€2,773 | +307% |
| Gross operating margin | 9900 | €303,343 | €135,818 | -€167,525 | -55.2% |
| Operating profit (loss) | 9901 | €298,731 | €114,820 | -€183,911 | -61.6% |
| Financial income | 75/76B | €2,415 | €610 | -€1,805 | -74.7% |
| Recurring financial income | 75 | €2,415 | €610 | -€1,805 | -74.7% |
| Financial charges | 65/66B | €98 | €130 | +€32 | +32.7% |
| Recurring financial charges | 65 | €98 | €130 | +€32 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | €301,048 | €115,300 | -€185,748 | -61.7% |
| Income taxes | 67/77 | €67,734 | €25,181 | -€42,554 | -62.8% |
| Profit (loss) for the period | 9904 | €233,313 | €90,119 | -€143,194 | -61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €233,313 | €90,119 | -€143,194 | -61.4% |
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 14 October 2026 via checked.be.