BIO BERRIES: 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 BERRIES
Largest movements
- Tangible fixed assets -€206,467
down €206,467 (-21.7%), from €952,526 to €746,059
of which Plant, machinery and equipment: -€205,623
- Profit (loss) carried forward -€317,720
down €317,720 (-7.3%), from -€4.3m to -€4.7m
- Other debts +€67,383
up €67,383 (+8.7%), from €771,199 to €838,582
- Trade debts +€45,408
up €45,408 (+129%), from €35,129 to €80,537
- Tax, wage and social debts -€13,304
no longer reported in 2025 (was €13,304)
- Gross operating margin -€46,477
down €46,477 (-191%), from -€24,374 to -€70,851
- Financial charges -€34,497
down €34,497 (-98.7%), from €34,942 to €446
- Other operating charges +€34,018
up €34,018 (+1,312%), from €2,592 to €36,610
- Depreciation -€4,690
down €4,690 (-2.2%), from €210,503 to €205,813
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 | €981,239 | €763,005 | -€218,233 | -22.2% |
| Fixed assets | 21/28 | €956,566 | €746,099 | -€210,467 | -22.0% |
| Tangible fixed assets | 22/27 | €952,526 | €746,059 | -€206,467 | -21.7% |
| Plant, machinery and equipment | 23 | €951,632 | €746,009 | -€205,623 | -21.6% |
| Furniture and vehicles | 24 | €152 | €49 | -€102 | -67.5% |
| Other tangible fixed assets | 26 | €741 | - | -€741 | |
| Financial fixed assets | 28 | €4,040 | €40 | -€4,000 | -99.0% |
| Current assets | 29/58 | €24,673 | €16,907 | -€7,767 | -31.5% |
| Amounts receivable within one year | 40/41 | €24,398 | €15,576 | -€8,822 | -36.2% |
| Trade receivables | 40 | €24,398 | €1,896 | -€22,502 | -92.2% |
| Other amounts receivable | 41 | - | €13,680 | +€13,680 | |
| Cash at bank and in hand | 54/58 | €275 | €1,331 | +€1,056 | +384% |
| Total equity and liabilities | 10/49 | €981,239 | €763,005 | -€218,233 | -22.2% |
| Equity | 10/15 | €161,606 | -€156,113 | -€317,720 | |
| Contributions | 10/11 | €4,509,800 | €4,509,800 | = | 0.0% |
| Capital | 10 | €4,509,800 | €4,509,800 | = | 0.0% |
| Issued capital | 100 | €4,509,800 | €4,509,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,348,194 | -€4,665,913 | -€317,720 | -7.3% |
| Amounts payable | 17/49 | €819,632 | €919,119 | +€99,486 | +12.1% |
| Amounts payable within one year | 42/48 | €819,632 | €919,119 | +€99,486 | +12.1% |
| Trade debts | 44 | €35,129 | €80,537 | +€45,408 | +129% |
| Suppliers | 440/4 | €35,129 | €80,537 | +€45,408 | +129% |
| Taxes, remuneration and social security | 45 | €13,304 | - | -€13,304 | |
| Taxes | 450/3 | €13,304 | - | -€13,304 | |
| Other amounts payable | 47/48 | €771,199 | €838,582 | +€67,383 | +8.7% |
| Non-recurring operating income | 76A | - | €12,496 | +€12,496 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €210,503 | €205,813 | -€4,690 | -2.2% |
| Other operating charges | 640/8 | €2,592 | €36,610 | +€34,018 | +1,312% |
| Non-recurring operating charges | 66A | €34,993 | €4,000 | -€30,993 | -88.6% |
| Gross operating margin | 9900 | -€24,374 | -€70,851 | -€46,477 | -191% |
| Operating profit (loss) | 9901 | -€272,462 | -€317,274 | -€44,812 | -16.4% |
| Financial charges | 65/66B | €34,942 | €446 | -€34,497 | -98.7% |
| Recurring financial charges | 65 | €34,942 | €446 | -€34,497 | -98.7% |
| Profit (loss) for the period before taxes | 9903 | -€307,405 | -€317,720 | -€10,315 | -3.4% |
| Profit (loss) for the period | 9904 | -€307,405 | -€317,720 | -€10,315 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€307,405 | -€317,720 | -€10,315 | -3.4% |
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 1 November 2026 via checked.be.