BIO.BE: what changed
Two fiscal 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.
BIO.BE
Largest movements
- Receivables within one year +€200,125
up €200,125 (+24.5%), from €815,838 to €1.0m
of which Trade receivables: +€204,689
- Tangible fixed assets -€192,449
down €192,449 (-15.2%), from €1.3m to €1.1m
of which Plant, machinery and equipment: -€114,538
- Cash -€191,465
down €191,465 (-38.9%), from €492,160 to €300,696
mainly Net result for the year (-€725,799) and Trade debts (-€301,666)
- Financial fixed assets +€158,724
up €158,724 (+18.7%), from €846,853 to €1.0m
- Other debts +€1.0m
up €1.0m (+5812.1%), from €17,582 to €1.0m
- Profit (loss) carried forward -€725,799
down €725,799, from €549,629 to -€176,171
- Trade debts -€301,666
down €301,666 (-69.3%), from €435,074 to €133,408
- Debts after one year -€53,249
down €53,249 (-10.1%), from €527,397 to €474,148
- Gross operating margin +€208,865
up €208,865 (+89.2%), from €234,100 to €442,965
- Write-downs -€150,312
down €150,312, from €67,167 to -€83,144
- Other operating charges +€145,251
up €145,251 (+335.4%), from €43,312 to €188,563
- Depreciation -€43,581
down €43,581 (-16.3%), from €267,163 to €223,583
- Staff costs -€16,846
down €16,846 (-2.0%), from €836,992 to €820,146
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 | €3,758,411 | €3,700,279 | -€58,132 | -1.5% |
| Fixed assets | 21/28 | €2,225,345 | €2,170,726 | -€54,619 | -2.5% |
| Intangible fixed assets | 21 | €116,276 | €95,382 | -€20,893 | -18.0% |
| Tangible fixed assets | 22/27 | €1,262,216 | €1,069,767 | -€192,449 | -15.2% |
| Land and buildings | 22 | €1,017,996 | €947,398 | -€70,598 | -6.9% |
| Plant, machinery and equipment | 23 | €218,257 | €103,718 | -€114,538 | -52.5% |
| Furniture and vehicles | 24 | €25,964 | €18,651 | -€7,313 | -28.2% |
| Financial fixed assets | 28 | €846,853 | €1,005,577 | +€158,724 | +18.7% |
| Current assets | 29/58 | €1,533,066 | €1,529,553 | -€3,513 | -0.2% |
| Stocks and contracts in progress | 3 | €94,844 | €77,184 | -€17,660 | -18.6% |
| Stocks | 30/36 | €94,844 | €77,184 | -€17,660 | -18.6% |
| Amounts receivable within one year | 40/41 | €815,838 | €1,015,963 | +€200,125 | +24.5% |
| Trade receivables | 40 | €771,130 | €975,819 | +€204,689 | +26.5% |
| Other amounts receivable | 41 | €44,708 | €40,144 | -€4,564 | -10.2% |
| Cash at bank and in hand | 54/58 | €492,160 | €300,696 | -€191,465 | -38.9% |
| Deferred charges and accrued income | 490/1 | €130,223 | €135,710 | +€5,487 | +4.2% |
| Total equity and liabilities | 10/49 | €3,758,411 | €3,700,279 | -€58,132 | -1.5% |
| Equity | 10/15 | €2,446,639 | €1,710,426 | -€736,213 | -30.1% |
| Contributions | 10/11 | €1,591,250 | €1,591,250 | = | 0.0% |
| Capital | 10 | €1,591,250 | €1,591,250 | = | 0.0% |
| Issued capital | 100 | €1,591,250 | €1,591,250 | = | 0.0% |
| Reserves | 13 | €159,125 | €159,125 | = | 0.0% |
| Non-distributable reserves | 130/1 | €159,125 | €159,125 | = | 0.0% |
| Legal reserve | 130 | €159,125 | €159,125 | = | 0.0% |
| Profit (loss) carried forward | 14 | €549,629 | -€176,171 | -€725,799 | |
| Investment grants | 15 | €146,636 | €136,222 | -€10,414 | -7.1% |
| Amounts payable | 17/49 | €1,311,772 | €1,989,853 | +€678,081 | +51.7% |
| Amounts payable after more than one year | 17 | €527,397 | €474,148 | -€53,249 | -10.1% |
| Financial debts | 170/4 | €527,397 | €474,148 | -€53,249 | -10.1% |
| Amounts payable within one year | 42/48 | €704,375 | €1,403,578 | +€699,203 | +99.3% |
| Current portion of amounts payable after more than one year | 42 | €52,014 | €53,249 | +€1,236 | +2.4% |
| Financial debts | 43 | €70,217 | €61,160 | -€9,057 | -12.9% |
| Credit institutions | 430/8 | €70,217 | €61,160 | -€9,057 | -12.9% |
| Trade debts | 44 | €435,074 | €133,408 | -€301,666 | -69.3% |
| Suppliers | 440/4 | €435,074 | €133,408 | -€301,666 | -69.3% |
| Taxes, remuneration and social security | 45 | €129,489 | €116,328 | -€13,161 | -10.2% |
| Taxes | 450/3 | €29,242 | €23,906 | -€5,335 | -18.2% |
| Remuneration and social security | 454/9 | €100,248 | €92,422 | -€7,826 | -7.8% |
| Other amounts payable | 47/48 | €17,582 | €1,039,432 | +€1.0m | +5812.1% |
| Accrued charges and deferred income | 492/3 | €80,000 | €112,128 | +€32,128 | +40.2% |
| Remuneration, social security and pensions | 62 | €836,992 | €820,146 | -€16,846 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €267,163 | €223,583 | -€43,581 | -16.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €67,167 | -€83,144 | -€150,312 | |
| Other operating charges | 640/8 | €43,312 | €188,563 | +€145,251 | +335.4% |
| Gross operating margin | 9900 | €234,100 | €442,965 | +€208,865 | +89.2% |
| Operating profit (loss) | 9901 | -€980,534 | -€706,182 | +€274,352 | +28.0% |
| Financial income | 75/76B | €19,510 | €17,726 | -€1,784 | -9.1% |
| Recurring financial income | 75 | €19,510 | €17,726 | -€1,784 | -9.1% |
| Financial charges | 65/66B | €21,074 | €37,343 | +€16,269 | +77.2% |
| Recurring financial charges | 65 | €21,074 | €37,343 | +€16,269 | +77.2% |
| Profit (loss) for the period before taxes | 9903 | -€982,099 | -€725,799 | +€256,299 | +26.1% |
| Income taxes | 67/77 | -€15,974 | - | +€15,974 | |
| Profit (loss) for the period | 9904 | -€966,125 | -€725,799 | +€240,325 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€966,125 | -€725,799 | +€240,325 | +24.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.