RNA 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.
RNA BIOCLIN
Largest movements
- Cash +€67,863
up €67,863 (+47.3%), from €143,358 to €211,222
mainly Other debts (+€102,000) and Net result for the year (+€90,311)
- Receivables within one year +€14,552
up €14,552 (+18.9%), from €77,112 to €91,664
- Tangible fixed assets -€4,780
down €4,780 (-83.5%), from €5,724 to €944
- Other debts +€102,000
new in 2025: €102,000
- Profit (loss) carried forward -€29,689
down €29,689 (-16.1%), from €184,759 to €155,070
- Tax, wage and social debts +€10,845
up €10,845 (+74.6%), from €14,538 to €25,383
of which Taxes: +€9,635
- Current portion of long-term debt -€4,277
no longer reported in 2025 (was €4,277)
- Purchases and services +€117,528
new in 2025: €117,528
- Taxes -€8,020
down €8,020 (-27.5%), from €29,187 to €21,167
- Depreciation -€5,030
down €5,030 (-51.3%), from €9,810 to €4,780
- Gross operating margin +€3,373
up €3,373 (+3.0%), from €113,806 to €117,180
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 | €226,283 | €305,062 | +€78,779 | +34.8% |
| Fixed assets | 21/28 | €5,814 | €1,034 | -€4,780 | -82.2% |
| Tangible fixed assets | 22/27 | €5,724 | €944 | -€4,780 | -83.5% |
| Furniture and vehicles | 24 | €5,724 | €944 | -€4,780 | -83.5% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €220,470 | €304,028 | +€83,558 | +37.9% |
| Amounts receivable within one year | 40/41 | €77,112 | €91,664 | +€14,552 | +18.9% |
| Other amounts receivable | 41 | €77,112 | €91,664 | +€14,552 | +18.9% |
| Cash at bank and in hand | 54/58 | €143,358 | €211,222 | +€67,863 | +47.3% |
| Deferred charges and accrued income | 490/1 | - | €1,143 | +€1,143 | |
| Total equity and liabilities | 10/49 | €226,283 | €305,062 | +€78,779 | +34.8% |
| Equity | 10/15 | €205,219 | €175,530 | -€29,689 | -14.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €184,759 | €155,070 | -€29,689 | -16.1% |
| Amounts payable | 17/49 | €21,064 | €129,532 | +€108,468 | +515% |
| Amounts payable within one year | 42/48 | €21,064 | €129,532 | +€108,468 | +515% |
| Current portion of amounts payable after more than one year | 42 | €4,277 | - | -€4,277 | |
| Trade debts | 44 | €2,249 | €2,149 | -€100 | -4.5% |
| Suppliers | 440/4 | €2,249 | €2,149 | -€100 | -4.5% |
| Taxes, remuneration and social security | 45 | €14,538 | €25,383 | +€10,845 | +74.6% |
| Taxes | 450/3 | €14,538 | €24,173 | +€9,635 | +66.3% |
| Remuneration and social security | 454/9 | - | €1,210 | +€1,210 | |
| Other amounts payable | 47/48 | - | €102,000 | +€102,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €117,528 | +€117,528 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,810 | €4,780 | -€5,030 | -51.3% |
| Other operating charges | 640/8 | €1,067 | €856 | -€211 | -19.8% |
| Non-recurring operating charges | 66A | €308 | €121 | -€187 | -60.7% |
| Gross operating margin | 9900 | €113,806 | €117,180 | +€3,373 | +3.0% |
| Operating profit (loss) | 9901 | €102,622 | €111,423 | +€8,801 | +8.6% |
| Financial income | 75/76B | €708 | €685 | -€23 | -3.3% |
| Recurring financial income | 75 | €708 | €685 | -€23 | -3.3% |
| Financial charges | 65/66B | €695 | €630 | -€65 | -9.4% |
| Recurring financial charges | 65 | €695 | €630 | -€65 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €102,634 | €111,478 | +€8,844 | +8.6% |
| Income taxes | 67/77 | €29,187 | €21,167 | -€8,020 | -27.5% |
| Profit (loss) for the period | 9904 | €73,447 | €90,311 | +€16,864 | +23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €73,447 | €90,311 | +€16,864 | +23.0% |
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 26 October 2026 via checked.be.