BIO BLEESER: 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 BLEESER
Largest movements
- Receivables within one year -€94,561
down €94,561 (-17.9%), from €529,249 to €434,688
of which Trade receivables: -€166,911
- Current investments -€89,927
down €89,927 (-99.9%), from €90,000 to €73
- Cash -€32,969
down €32,969 (-33.1%), from €99,511 to €66,542
mainly Net result for the year (-€119,300) and Investment in fixed assets (net) (-€96,142)
- Profit (loss) carried forward -€119,300
new in 2025: -€119,300
- Other debts -€86,112
down €86,112 (-40.0%), from €215,345 to €129,234
- Short-term financial debts +€60,000
up €60,000 (+66.7%), from €90,000 to €150,000
- Trade debts -€49,952
down €49,952 (-35.5%), from €140,609 to €90,657
- Advances received -€26,850
down €26,850 (-54.9%), from €48,884 to €22,034
- Gross operating margin -€78,032
down €78,032 (-26.4%), from €295,858 to €217,826
- Staff costs +€60,637
up €60,637 (+35.7%), from €169,808 to €230,445
- Taxes -€7,552
no longer reported in 2025 (was €7,552)
- Depreciation -€5,460
down €5,460 (-6.1%), from €88,923 to €83,464
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 | €1,353,398 | €1,137,605 | -€215,792 | -15.9% |
| Fixed assets | 21/28 | €491,456 | €504,134 | +€12,678 | +2.6% |
| Intangible fixed assets | 21 | €607 | €363 | -€244 | -40.2% |
| Tangible fixed assets | 22/27 | €306,724 | €319,646 | +€12,922 | +4.2% |
| Land and buildings | 22 | €72,766 | €102,639 | +€29,873 | +41.1% |
| Plant, machinery and equipment | 23 | €98,755 | €125,739 | +€26,984 | +27.3% |
| Furniture and vehicles | 24 | €135,203 | €91,269 | -€43,934 | -32.5% |
| Financial fixed assets | 28 | €184,125 | €184,125 | = | 0.0% |
| Current assets | 29/58 | €861,941 | €633,471 | -€228,470 | -26.5% |
| Stocks and contracts in progress | 3 | €35,118 | €24,409 | -€10,710 | -30.5% |
| Stocks | 30/36 | €35,118 | €24,409 | -€10,710 | -30.5% |
| Amounts receivable within one year | 40/41 | €529,249 | €434,688 | -€94,561 | -17.9% |
| Trade receivables | 40 | €524,050 | €357,140 | -€166,911 | -31.9% |
| Other amounts receivable | 41 | €5,199 | €77,549 | +€72,349 | +1,392% |
| Current investments | 50/53 | €90,000 | €73 | -€89,927 | -99.9% |
| Cash at bank and in hand | 54/58 | €99,511 | €66,542 | -€32,969 | -33.1% |
| Deferred charges and accrued income | 490/1 | €108,062 | €107,759 | -€303 | -0.3% |
| Total equity and liabilities | 10/49 | €1,353,398 | €1,137,605 | -€215,792 | -15.9% |
| Equity | 10/15 | €192,787 | €73,487 | -€119,300 | -61.9% |
| Revaluation surpluses | 12 | €77,000 | €77,000 | = | 0.0% |
| Reserves | 13 | €115,787 | €115,787 | = | 0.0% |
| Distributable reserves | 133 | €115,787 | €115,787 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€119,300 | -€119,300 | |
| Amounts payable | 17/49 | €1,160,611 | €1,064,119 | -€96,492 | -8.3% |
| Amounts payable after more than one year | 17 | €479,100 | €501,582 | +€22,482 | +4.7% |
| Financial debts | 170/4 | €479,100 | €501,582 | +€22,482 | +4.7% |
| Amounts payable within one year | 42/48 | €603,006 | €504,399 | -€98,607 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €90,797 | €94,522 | +€3,725 | +4.1% |
| Financial debts | 43 | €90,000 | €150,000 | +€60,000 | +66.7% |
| Credit institutions | 430/8 | €90,000 | €150,000 | +€60,000 | +66.7% |
| Trade debts | 44 | €140,609 | €90,657 | -€49,952 | -35.5% |
| Suppliers | 440/4 | €140,609 | €90,657 | -€49,952 | -35.5% |
| Advances received on contracts in progress | 46 | €48,884 | €22,034 | -€26,850 | -54.9% |
| Taxes, remuneration and social security | 45 | €17,371 | €17,953 | +€582 | +3.4% |
| Taxes | 450/3 | €10,559 | €7,293 | -€3,266 | -30.9% |
| Remuneration and social security | 454/9 | €6,812 | €10,660 | +€3,848 | +56.5% |
| Other amounts payable | 47/48 | €215,345 | €129,234 | -€86,112 | -40.0% |
| Accrued charges and deferred income | 492/3 | €78,505 | €58,138 | -€20,367 | -25.9% |
| Non-recurring operating income | 76A | €7,750 | €1,446 | -€6,304 | -81.3% |
| Remuneration, social security and pensions | 62 | €169,808 | €230,445 | +€60,637 | +35.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,923 | €83,464 | -€5,460 | -6.1% |
| Other operating charges | 640/8 | €3,168 | €2,932 | -€236 | -7.5% |
| Gross operating margin | 9900 | €295,858 | €217,826 | -€78,032 | -26.4% |
| Operating profit (loss) | 9901 | €33,959 | -€99,014 | -€132,973 | |
| Financial income | 75/76B | €3 | €73 | +€70 | +2,174% |
| Recurring financial income | 75 | €3 | €73 | +€70 | +2,174% |
| Financial charges | 65/66B | €18,651 | €20,359 | +€1,709 | +9.2% |
| Recurring financial charges | 65 | €18,651 | €20,359 | +€1,709 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | €15,311 | -€119,300 | -€134,611 | |
| Income taxes | 67/77 | €7,552 | - | -€7,552 | |
| Profit (loss) for the period | 9904 | €7,759 | -€119,300 | -€127,059 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,759 | -€119,300 | -€127,059 |
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 14 October 2026 via checked.be.