SL BIOLINE: 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.
SL BIOLINE
Largest movements
- Receivables within one year +€11,394
up €11,394 (+121.8%), from €9,357 to €20,751
of which Trade receivables: +€8,579
- Tangible fixed assets -€5,300
down €5,300 (-18.5%), from €28,584 to €23,284
of which Furniture and vehicles: -€2,921
- Intangible fixed assets -€3,254
down €3,254 (-13.3%), from €24,500 to €21,246
- Cash -€2,284
down €2,284 (-64.0%), from €3,571 to €1,286
mainly Debts after one year (-€11,746) and Receivables within one year (-€11,394)
- Trade debts +€14,673
up €14,673 (+81.4%), from €18,018 to €32,691
of which Suppliers: +€18,984
- Debts after one year -€11,746
down €11,746 (-45.3%), from €25,947 to €14,200
- Profit (loss) carried forward -€4,280
down €4,280 (-13.8%), from €30,976 to €26,696
- Turnover -€20,442
down €20,442 (-6.5%), from €312,757 to €292,315
- Purchases and services -€17,944
down €17,944 (-9.7%), from €185,558 to €167,613
- Staff costs +€9,650
up €9,650 (+9.5%), from €101,575 to €111,225
- Taxes -€3,898
down €3,898 (-82.9%), from €4,703 to €805
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €168,857 | €167,810 | -€1,047 | -0.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €53,084 | €44,530 | -€8,554 | -16.1% |
| Intangible fixed assets | 21 | €24,500 | €21,246 | -€3,254 | -13.3% |
| Tangible fixed assets | 22/27 | €28,584 | €23,284 | -€5,300 | -18.5% |
| Plant, machinery and equipment | 23 | €23,698 | €21,320 | -€2,379 | -10.0% |
| Furniture and vehicles | 24 | €4,886 | €1,965 | -€2,921 | -59.8% |
| Current assets | 29/58 | €115,773 | €123,280 | +€7,507 | +6.5% |
| Stocks and contracts in progress | 3 | €102,846 | €101,243 | -€1,603 | -1.6% |
| Stocks | 30/36 | €102,846 | €101,243 | -€1,603 | -1.6% |
| Amounts receivable within one year | 40/41 | €9,357 | €20,751 | +€11,394 | +121.8% |
| Trade receivables | 40 | €8,451 | €17,030 | +€8,579 | +101.5% |
| Other amounts receivable | 41 | €906 | €3,721 | +€2,815 | +310.8% |
| Cash at bank and in hand | 54/58 | €3,571 | €1,286 | -€2,284 | -64.0% |
| Total equity and liabilities | 10/49 | €168,857 | €167,810 | -€1,047 | -0.6% |
| Equity | 10/15 | €63,190 | €58,910 | -€4,280 | -6.8% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Capital | 10 | €31,000 | €31,000 | = | 0.0% |
| Issued capital | 100 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €1,213 | €1,213 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,213 | €1,213 | = | 0.0% |
| Legal reserve | 130 | €1,213 | €1,213 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,976 | €26,696 | -€4,280 | -13.8% |
| Amounts payable | 17/49 | €105,668 | €108,900 | +€3,233 | +3.1% |
| Amounts payable after more than one year | 17 | €25,947 | €14,200 | -€11,746 | -45.3% |
| Financial debts | 170/4 | €25,947 | €14,200 | -€11,746 | -45.3% |
| Amounts payable within one year | 42/48 | €79,721 | €94,700 | +€14,979 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €13,349 | €13,997 | +€648 | +4.9% |
| Financial debts | 43 | €21,693 | €22,780 | +€1,087 | +5.0% |
| Credit institutions | 430/8 | €21,693 | €22,780 | +€1,087 | +5.0% |
| Trade debts | 44 | €18,018 | €32,691 | +€14,673 | +81.4% |
| Suppliers | 440/4 | €13,706 | €32,691 | +€18,984 | +138.5% |
| Bills of exchange payable | 441 | €4,312 | - | -€4,312 | |
| Advances received on contracts in progress | 46 | €105 | - | -€105 | |
| Taxes, remuneration and social security | 45 | €26,269 | €25,014 | -€1,255 | -4.8% |
| Taxes | 450/3 | €16,221 | €17,270 | +€1,049 | +6.5% |
| Remuneration and social security | 454/9 | €10,047 | €7,744 | -€2,304 | -22.9% |
| Other amounts payable | 47/48 | €288 | €220 | -€68 | -23.7% |
| Turnover | 70 | €312,757 | €292,315 | -€20,442 | -6.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €185,558 | €167,613 | -€17,944 | -9.7% |
| Remuneration, social security and pensions | 62 | €101,575 | €111,225 | +€9,650 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,401 | €8,859 | +€2,458 | +38.4% |
| Other operating charges | 640/8 | €685 | €1,554 | +€869 | +127.0% |
| Gross operating margin | 9900 | €125,713 | €124,702 | -€1,011 | -0.8% |
| Operating profit (loss) | 9901 | €17,052 | €3,064 | -€13,989 | -82.0% |
| Financial income | 75/76B | €1,196 | €70 | -€1,126 | -94.1% |
| Recurring financial income | 75 | €1,136 | €70 | -€1,066 | -93.8% |
| Non-recurring financial income | 76B | €60 | €70 | +€10 | +17.0% |
| Financial charges | 65/66B | €5,488 | €6,610 | +€1,121 | +20.4% |
| Recurring financial charges | 65 | €5,488 | €6,610 | +€1,121 | +20.4% |
| Profit (loss) for the period before taxes | 9903 | €12,760 | -€3,476 | -€16,236 | |
| Income taxes | 67/77 | €4,703 | €805 | -€3,898 | -82.9% |
| Profit (loss) for the period | 9904 | €8,057 | -€4,280 | -€12,337 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,057 | -€4,280 | -€12,337 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.