BIO BEL: 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.
BIO BEL
Largest movements
- Receivables within one year +€92,822
new in 2024: €92,822
of which Trade receivables: +€54,500
- Cash -€61,669
down €61,669 (-39.1%), from €157,768 to €96,099
mainly Other debts (-€131,208) and Receivables within one year (-€92,822)
- Stocks and contracts -€10,208
no longer reported in 2024 (was €10,208)
- Other debts -€131,208
down €131,208 (-98.6%), from €133,025 to €1,817
- Profit (loss) carried forward +€114,028
up €114,028 (+233%), from €48,935 to €162,962
- Trade debts +€22,521
up €22,521 (+716%), from €3,145 to €25,667
- Tax, wage and social debts +€17,561
up €17,561 (+1,158%), from €1,516 to €19,077
of which Taxes: +€14,715
- Gross operating margin +€84,881
up €84,881 (+106%), from €79,807 to €164,688
- Staff costs +€38,890
new in 2024: €38,890
- Other operating charges +€6,584
up €6,584 (+3,658%), from €180 to €6,764
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 | €186,752 | €209,654 | +€22,902 | +12.3% |
| Fixed assets | 21/28 | €18,776 | €20,733 | +€1,957 | +10.4% |
| Tangible fixed assets | 22/27 | €18,776 | €20,733 | +€1,957 | +10.4% |
| Other tangible fixed assets | 26 | €18,776 | €20,733 | +€1,957 | +10.4% |
| Current assets | 29/58 | €167,976 | €188,921 | +€20,945 | +12.5% |
| Stocks and contracts in progress | 3 | €10,208 | - | -€10,208 | |
| Stocks | 30/36 | €10,208 | - | -€10,208 | |
| Amounts receivable within one year | 40/41 | - | €92,822 | +€92,822 | |
| Trade receivables | 40 | - | €54,500 | +€54,500 | |
| Other amounts receivable | 41 | - | €38,322 | +€38,322 | |
| Cash at bank and in hand | 54/58 | €157,768 | €96,099 | -€61,669 | -39.1% |
| Total equity and liabilities | 10/49 | €186,752 | €209,654 | +€22,902 | +12.3% |
| Equity | 10/15 | €49,066 | €163,094 | +€114,028 | +232% |
| Reserves | 13 | €131 | €131 | = | 0.0% |
| Non-distributable reserves | 130/1 | €131 | €131 | = | 0.0% |
| Reserves not available under the articles | 1311 | €131 | €131 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,935 | €162,962 | +€114,028 | +233% |
| Amounts payable | 17/49 | €137,686 | €46,560 | -€91,126 | -66.2% |
| Amounts payable within one year | 42/48 | €137,686 | €46,560 | -€91,126 | -66.2% |
| Trade debts | 44 | €3,145 | €25,667 | +€22,521 | +716% |
| Suppliers | 440/4 | €3,145 | €25,667 | +€22,521 | +716% |
| Taxes, remuneration and social security | 45 | €1,516 | €19,077 | +€17,561 | +1,158% |
| Taxes | 450/3 | €1,516 | €16,232 | +€14,715 | +971% |
| Remuneration and social security | 454/9 | - | €2,845 | +€2,845 | |
| Other amounts payable | 47/48 | €133,025 | €1,817 | -€131,208 | -98.6% |
| Remuneration, social security and pensions | 62 | - | €38,890 | +€38,890 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,843 | €4,843 | = | 0.0% |
| Other operating charges | 640/8 | €180 | €6,764 | +€6,584 | +3,658% |
| Gross operating margin | 9900 | €79,807 | €164,688 | +€84,881 | +106% |
| Operating profit (loss) | 9901 | €74,784 | €114,191 | +€39,407 | +52.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €153 | €163 | +€10 | +6.5% |
| Recurring financial charges | 65 | €153 | €163 | +€10 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €74,630 | €114,028 | +€39,397 | +52.8% |
| Profit (loss) for the period | 9904 | €74,630 | €114,028 | +€39,397 | +52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €74,630 | €114,028 | +€39,397 | +52.8% |
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 21 October 2026 via checked.be.