BIOBALANCE: 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.
BIOBALANCE
Largest movements
- Cash +€55,790
up €55,790 (+15.8%), from €353,231 to €409,021
mainly Receivables within one year (+€32,041) and Net result for the year (+€28,395)
- Receivables within one year -€32,041
down €32,041 (-66.1%), from €48,497 to €16,456
- Tangible fixed assets +€8,968
up €8,968 (+199%), from €4,508 to €13,475
of which Plant, machinery and equipment: +€8,555
- Debts after one year +€19,394
up €19,394 (+129%), from €15,061 to €34,455
- Reserves +€6,000
up €6,000 (+4.2%), from €141,750 to €147,750
of which Distributable reserves: +€6,000
- Gross operating margin -€22,770
down €22,770 (-36.4%), from €62,604 to €39,834
- Taxes -€9,052
down €9,052 (-56.0%), from €16,158 to €7,106
- Financial income +€1,605
new in 2024: €1,605
- Depreciation +€650
up €650 (+16.7%), from €3,882 to €4,532
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.
Derived cash bridge
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 | €406,857 | €438,978 | +€32,121 | +7.9% |
| Fixed assets | 21/28 | €4,533 | €13,500 | +€8,968 | +198% |
| Tangible fixed assets | 22/27 | €4,508 | €13,475 | +€8,968 | +199% |
| Plant, machinery and equipment | 23 | €2,849 | €11,404 | +€8,555 | +300% |
| Furniture and vehicles | 24 | €1,659 | €2,072 | +€413 | +24.9% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €402,324 | €425,477 | +€23,153 | +5.8% |
| Amounts receivable within one year | 40/41 | €48,497 | €16,456 | -€32,041 | -66.1% |
| Trade receivables | 40 | €48,497 | €16,456 | -€32,041 | -66.1% |
| Cash at bank and in hand | 54/58 | €353,231 | €409,021 | +€55,790 | +15.8% |
| Deferred charges and accrued income | 490/1 | €595 | - | -€595 | |
| Total equity and liabilities | 10/49 | €406,857 | €438,978 | +€32,121 | +7.9% |
| Equity | 10/15 | €345,556 | €351,951 | +€6,395 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €141,750 | €147,750 | +€6,000 | +4.2% |
| Tax-exempt reserves | 132 | €33,750 | €33,750 | = | 0.0% |
| Distributable reserves | 133 | €108,000 | €114,000 | +€6,000 | +5.6% |
| Profit (loss) carried forward | 14 | €185,206 | €185,601 | +€395 | +0.2% |
| Amounts payable | 17/49 | €61,301 | €87,027 | +€25,725 | +42.0% |
| Amounts payable after more than one year | 17 | €15,061 | €34,455 | +€19,394 | +129% |
| Other amounts payable | 178/9 | €15,061 | €34,455 | +€19,394 | +129% |
| Amounts payable within one year | 42/48 | €46,240 | €52,571 | +€6,331 | +13.7% |
| Trade debts | 44 | €5,805 | €8,814 | +€3,009 | +51.8% |
| Suppliers | 440/4 | €5,805 | €8,814 | +€3,009 | +51.8% |
| Taxes, remuneration and social security | 45 | €19,635 | €22,857 | +€3,222 | +16.4% |
| Taxes | 450/3 | €19,635 | €18,308 | -€1,327 | -6.8% |
| Remuneration and social security | 454/9 | - | €4,549 | +€4,549 | |
| Other amounts payable | 47/48 | €20,800 | €20,900 | +€100 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,882 | €4,532 | +€650 | +16.7% |
| Other operating charges | 640/8 | €945 | €1,317 | +€371 | +39.3% |
| Gross operating margin | 9900 | €62,604 | €39,834 | -€22,770 | -36.4% |
| Operating profit (loss) | 9901 | €57,776 | €33,985 | -€23,791 | -41.2% |
| Financial income | 75/76B | - | €1,605 | +€1,605 | |
| Recurring financial income | 75 | - | €1,605 | +€1,605 | |
| Financial charges | 65/66B | €84 | €89 | +€4 | +5.3% |
| Recurring financial charges | 65 | €84 | €89 | +€4 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €57,692 | €35,501 | -€22,191 | -38.5% |
| Income taxes | 67/77 | €16,158 | €7,106 | -€9,052 | -56.0% |
| Profit (loss) for the period | 9904 | €41,534 | €28,395 | -€13,139 | -31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,534 | €28,395 | -€13,139 | -31.6% |
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 25 October 2026 via checked.be.