Bien Bio: 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.
Bien Bio
Largest movements
- Receivables within one year -€7,248
down €7,248 (-11.9%), from €61,057 to €53,809
of which Trade receivables: -€6,287
- Stocks and contracts -€6,017
down €6,017 (-12.5%), from €48,221 to €42,204
- Cash +€5,104
up €5,104 (+169%), from €3,018 to €8,122
mainly Other debts (+€18,577) and Receivables within one year (+€7,248)
- Tangible fixed assets -€4,395
down €4,395 (-16.7%), from €26,298 to €21,903
of which Furniture and vehicles: -€3,668
- Profit (loss) carried forward -€27,309
down €27,309 (-15.1%), from -€180,851 to -€208,160
- Other debts +€18,577
up €18,577 (+14.1%), from €131,670 to €150,247
- Trade debts -€4,406
down €4,406 (-6.4%), from €68,827 to €64,421
- Gross operating margin -€21,310
down €21,310 (-4,789%), from -€445 to -€21,755
- Other operating charges -€450
down €450 (-35.2%), from €1,280 to €830
- Financial income -€392
down €392 (-48.4%), from €810 to €418
- Depreciation -€304
down €304 (-5.7%), from €5,318 to €5,014
- Staff costs +€303
no longer reported in 2025 (was -€303)
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 | €140,038 | €127,139 | -€12,899 | -9.2% |
| Fixed assets | 21/28 | €27,191 | €22,552 | -€4,639 | -17.1% |
| Intangible fixed assets | 21 | €893 | €649 | -€244 | -27.3% |
| Tangible fixed assets | 22/27 | €26,298 | €21,903 | -€4,395 | -16.7% |
| Plant, machinery and equipment | 23 | €5,603 | €4,876 | -€727 | -13.0% |
| Furniture and vehicles | 24 | €20,695 | €17,027 | -€3,668 | -17.7% |
| Current assets | 29/58 | €112,847 | €104,587 | -€8,260 | -7.3% |
| Stocks and contracts in progress | 3 | €48,221 | €42,204 | -€6,017 | -12.5% |
| Stocks | 30/36 | €48,221 | €42,204 | -€6,017 | -12.5% |
| Amounts receivable within one year | 40/41 | €61,057 | €53,809 | -€7,248 | -11.9% |
| Trade receivables | 40 | €55,657 | €49,370 | -€6,287 | -11.3% |
| Other amounts receivable | 41 | €5,400 | €4,439 | -€961 | -17.8% |
| Cash at bank and in hand | 54/58 | €3,018 | €8,122 | +€5,104 | +169% |
| Deferred charges and accrued income | 490/1 | €551 | €452 | -€99 | -18.0% |
| Total equity and liabilities | 10/49 | €140,038 | €127,139 | -€12,899 | -9.2% |
| Equity | 10/15 | -€60,851 | -€88,160 | -€27,309 | -44.9% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Capital | 10 | €120,000 | €120,000 | = | 0.0% |
| Issued capital | 100 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€180,851 | -€208,160 | -€27,309 | -15.1% |
| Amounts payable | 17/49 | €200,889 | €215,299 | +€14,410 | +7.2% |
| Amounts payable within one year | 42/48 | €200,497 | €215,286 | +€14,789 | +7.4% |
| Trade debts | 44 | €68,827 | €64,421 | -€4,406 | -6.4% |
| Suppliers | 440/4 | €68,827 | €64,421 | -€4,406 | -6.4% |
| Taxes, remuneration and social security | 45 | - | €618 | +€618 | |
| Taxes | 450/3 | - | €618 | +€618 | |
| Other amounts payable | 47/48 | €131,670 | €150,247 | +€18,577 | +14.1% |
| Accrued charges and deferred income | 492/3 | €392 | €13 | -€379 | -96.7% |
| Remuneration, social security and pensions | 62 | -€303 | - | +€303 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,318 | €5,014 | -€304 | -5.7% |
| Other operating charges | 640/8 | €1,280 | €830 | -€450 | -35.2% |
| Gross operating margin | 9900 | -€445 | -€21,755 | -€21,310 | -4,789% |
| Operating profit (loss) | 9901 | -€6,740 | -€27,599 | -€20,859 | -309% |
| Financial income | 75/76B | €810 | €418 | -€392 | -48.4% |
| Recurring financial income | 75 | €810 | €418 | -€392 | -48.4% |
| Financial charges | 65/66B | €152 | €128 | -€24 | -15.8% |
| Recurring financial charges | 65 | €152 | €128 | -€24 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,082 | -€27,309 | -€21,227 | -349% |
| Profit (loss) for the period | 9904 | -€6,082 | -€27,309 | -€21,227 | -349% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,082 | -€27,309 | -€21,227 | -349% |
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 13 October 2026 via checked.be.