African Bio Developments: 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.
African Bio Developments
Largest movements
- Deferred charges and accrued income +€442
new in 2025: €442
- Receivables within one year -€300
down €300 (-19.4%), from €1,545 to €1,245
of which Other amounts receivable: -€300
- Financial fixed assets +€207
new in 2025: €207
- Cash +€65
up €65 (+9.8%), from €659 to €723
mainly Other debts (+€18,304) and Receivables within one year (+€300)
- Other debts +€18,304
up €18,304 (+62.7%), from €29,215 to €47,519
- Profit (loss) carried forward -€11,027
down €11,027 (-28.4%), from -€38,874 to -€49,901
- Trade debts -€5,906
no longer reported in 2025 (was €5,906)
- Accrued charges and deferred income -€957
no longer reported in 2025 (was €957)
- Taxes +€5,299
no longer reported in 2025 (was -€5,299)
- Other operating charges +€1,303
up €1,303 (+408.3%), from €319 to €1,623
- Gross operating margin +€1,153
up €1,153 (+13.5%), from -€8,538 to -€7,385
- Financial charges +€1,027
up €1,027 (+103.5%), from €992 to €2,019
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.
Cash bridge derived
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 | €2,204 | €2,618 | +€414 | +18.8% |
| Fixed assets | 21/28 | - | €207 | +€207 | |
| Financial fixed assets | 28 | - | €207 | +€207 | |
| Current assets | 29/58 | €2,204 | €2,410 | +€206 | +9.4% |
| Amounts receivable within one year | 40/41 | €1,545 | €1,245 | -€300 | -19.4% |
| Trade receivables | 40 | €15 | €15 | = | 0.0% |
| Other amounts receivable | 41 | €1,531 | €1,231 | -€300 | -19.6% |
| Cash at bank and in hand | 54/58 | €659 | €723 | +€65 | +9.8% |
| Deferred charges and accrued income | 490/1 | - | €442 | +€442 | |
| Total equity and liabilities | 10/49 | €2,204 | €2,618 | +€414 | +18.8% |
| Equity | 10/15 | -€33,874 | -€44,901 | -€11,027 | -32.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,874 | -€49,901 | -€11,027 | -28.4% |
| Amounts payable | 17/49 | €36,078 | €47,519 | +€11,441 | +31.7% |
| Amounts payable within one year | 42/48 | €35,121 | €47,519 | +€12,398 | +35.3% |
| Trade debts | 44 | €5,906 | - | -€5,906 | |
| Suppliers | 440/4 | €5,906 | - | -€5,906 | |
| Other amounts payable | 47/48 | €29,215 | €47,519 | +€18,304 | +62.7% |
| Accrued charges and deferred income | 492/3 | €957 | - | -€957 | |
| Other operating charges | 640/8 | €319 | €1,623 | +€1,303 | +408.3% |
| Gross operating margin | 9900 | -€8,538 | -€7,385 | +€1,153 | +13.5% |
| Operating profit (loss) | 9901 | -€8,858 | -€9,008 | -€150 | -1.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €992 | €2,019 | +€1,027 | +103.5% |
| Recurring financial charges | 65 | €992 | €2,019 | +€1,027 | +103.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,850 | -€11,027 | -€1,177 | -12.0% |
| Income taxes | 67/77 | -€5,299 | - | +€5,299 | |
| Profit (loss) for the period | 9904 | -€4,551 | -€11,027 | -€6,476 | -142.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,551 | -€11,027 | -€6,476 | -142.3% |
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 11 October 2026 via checked.be.