BIO AND CO: what changed
What changed
BIO AND CO
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
€4,173
2024 · €8,260-€4,087
Equity
€109,121
2024 · €104,948+€4,173
Cash
€32,292
2024 · €30,540+€1,752
Balance sheet total
€161,703
2024 · €186,141-€24,438
Largest movements
Assets
- Receivables within one year -€19,015
no longer reported in 2025 (was €19,015)
of which Trade receivables: -€18,262
- Tangible fixed assets -€7,335
down €7,335 (-8.3%), from €88,866 to €81,531
of which Land and buildings: -€4,126
Equity and liabilities
- Trade debts -€15,661
down €15,661 (-66.0%), from €23,731 to €8,070
- Debts after one year -€8,027
down €8,027 (-19.4%), from €41,430 to €33,403
- Other debts -€6,000
down €6,000 (-99.0%), from €6,059 to €59
- Profit (loss) carried forward +€4,173
up €4,173 (+8.4%), from €49,488 to €53,661
Income statement
- Gross operating margin -€10,443
down €10,443 (-41.1%), from €25,393 to €14,950
- Staff costs -€5,743
down €5,743 (-99.9%), from €5,749 to €6
- Taxes -€1,709
down €1,709 (-98.3%), from €1,738 to €29
- Depreciation +€1,287
up €1,287 (+21.3%), from €6,049 to €7,335
- Financial charges +€961
up €961 (+73.1%), from €1,314 to €2,274
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€8,260
Gross operating margin
-€10,443
Staff costs
+€5,743
Depreciation
-€1,287
Other operating charges
+€324
Other operating items
+€1,511
Financial income
-€684
Financial charges
-€961
Taxes
+€1,709
Result 2025
€4,173
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€9,279
Investment
€0
Financing
-€7,527
Cash 2024
€30,540
From operations (derived)
+€9,279
Net result for the year
+€4,173
Depreciation
+€7,335
Stocks and contracts
-€1,160
Receivables within one year
+€19,015
Deferred charges and accrued income
+€1,000
Trade debts
-€15,661
Tax, wage and social debts
+€577
Other debts
-€6,000
Financing
-€7,527
Debts after one year
-€8,027
Current portion of long-term debt
+€500
Cash 2025
€32,292
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €186,141 | €161,703 | -€24,438 | -13.1% |
| Fixed assets | 21/28 | €88,991 | €81,656 | -€7,335 | -8.2% |
| Tangible fixed assets | 22/27 | €88,866 | €81,531 | -€7,335 | -8.3% |
| Land and buildings | 22 | €75,639 | €71,513 | -€4,126 | -5.5% |
| Plant, machinery and equipment | 23 | €2,067 | €1,462 | -€605 | -29.3% |
| Furniture and vehicles | 24 | €11,160 | €8,556 | -€2,605 | -23.3% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €97,150 | €80,047 | -€17,103 | -17.6% |
| Stocks and contracts in progress | 3 | €46,595 | €47,755 | +€1,160 | +2.5% |
| Stocks | 30/36 | €46,595 | €47,755 | +€1,160 | +2.5% |
| Amounts receivable within one year | 40/41 | €19,015 | - | -€19,015 | |
| Trade receivables | 40 | €18,262 | - | -€18,262 | |
| Other amounts receivable | 41 | €753 | - | -€753 | |
| Cash at bank and in hand | 54/58 | €30,540 | €32,292 | +€1,752 | +5.7% |
| Deferred charges and accrued income | 490/1 | €1,000 | - | -€1,000 | |
| Total equity and liabilities | 10/49 | €186,141 | €161,703 | -€24,438 | -13.1% |
| Equity | 10/15 | €104,948 | €109,121 | +€4,173 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,860 | €36,860 | = | 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% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,488 | €53,661 | +€4,173 | +8.4% |
| Amounts payable | 17/49 | €81,194 | €52,582 | -€28,611 | -35.2% |
| Amounts payable after more than one year | 17 | €41,430 | €33,403 | -€8,027 | -19.4% |
| Financial debts | 170/4 | €41,430 | €33,403 | -€8,027 | -19.4% |
| Amounts payable within one year | 42/48 | €39,764 | €19,180 | -€20,584 | -51.8% |
| Current portion of amounts payable after more than one year | 42 | €7,510 | €8,010 | +€500 | +6.7% |
| Trade debts | 44 | €23,731 | €8,070 | -€15,661 | -66.0% |
| Suppliers | 440/4 | €23,731 | €8,070 | -€15,661 | -66.0% |
| Taxes, remuneration and social security | 45 | €2,464 | €3,041 | +€577 | +23.4% |
| Taxes | 450/3 | €2,464 | €3,041 | +€577 | +23.4% |
| Other amounts payable | 47/48 | €6,059 | €59 | -€6,000 | -99.0% |
| Remuneration, social security and pensions | 62 | €5,749 | €6 | -€5,743 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,049 | €7,335 | +€1,287 | +21.3% |
| Other operating charges | 640/8 | €3,387 | €3,062 | -€324 | -9.6% |
| Non-recurring operating charges | 66A | €1,511 | - | -€1,511 | |
| Gross operating margin | 9900 | €25,393 | €14,950 | -€10,443 | -41.1% |
| Operating profit (loss) | 9901 | €8,698 | €4,546 | -€4,151 | -47.7% |
| Financial income | 75/76B | €2,613 | €1,930 | -€684 | -26.2% |
| Recurring financial income | 75 | €2,613 | €1,930 | -€684 | -26.2% |
| Financial charges | 65/66B | €1,314 | €2,274 | +€961 | +73.1% |
| Recurring financial charges | 65 | €1,314 | €2,274 | +€961 | +73.1% |
| Profit (loss) for the period before taxes | 9903 | €9,998 | €4,202 | -€5,796 | -58.0% |
| Income taxes | 67/77 | €1,738 | €29 | -€1,709 | -98.3% |
| Profit (loss) for the period | 9904 | €8,260 | €4,173 | -€4,087 | -49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,260 | €4,173 | -€4,087 | -49.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.