BIO CASA CONCEPT: 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 CASA CONCEPT
Largest movements
- Receivables within one year -€10,625
down €10,625 (-23.4%), from €45,404 to €34,779
of which Other amounts receivable: -€10,625
- Tangible fixed assets -€9,961
down €9,961 (-8.3%), from €120,647 to €110,686
of which Land and buildings: -€7,661
- Cash +€7,932
up €7,932 (+53.9%), from €14,709 to €22,640
mainly Receivables within one year (+€10,625) and Depreciation (+€9,961)
- Debts after one year -€14,412
down €14,412 (-53.5%), from €26,942 to €12,529
- Gross operating margin +€24,291
up €24,291 (+3,564%), from €682 to €24,973
- Financial charges +€9,188
up €9,188 (+267%), from €3,447 to €12,635
- Depreciation -€2,300
down €2,300 (-18.8%), from €12,261 to €9,961
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 | €181,260 | €168,605 | -€12,655 | -7.0% |
| Fixed assets | 21/28 | €121,147 | €111,186 | -€9,961 | -8.2% |
| Tangible fixed assets | 22/27 | €120,647 | €110,686 | -€9,961 | -8.3% |
| Land and buildings | 22 | €118,347 | €110,686 | -€7,661 | -6.5% |
| Furniture and vehicles | 24 | €2,300 | €0 | -€2,300 | -100% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €60,113 | €57,420 | -€2,693 | -4.5% |
| Amounts receivable within one year | 40/41 | €45,404 | €34,779 | -€10,625 | -23.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €45,404 | €34,779 | -€10,625 | -23.4% |
| Cash at bank and in hand | 54/58 | €14,709 | €22,640 | +€7,932 | +53.9% |
| Total equity and liabilities | 10/49 | €181,260 | €168,605 | -€12,655 | -7.0% |
| Equity | 10/15 | €135,035 | €135,963 | +€928 | +0.7% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€14,965 | -€14,037 | +€928 | +6.2% |
| Amounts payable | 17/49 | €46,225 | €32,642 | -€13,583 | -29.4% |
| Amounts payable after more than one year | 17 | €26,942 | €12,529 | -€14,412 | -53.5% |
| Financial debts | 170/4 | €26,942 | €12,529 | -€14,412 | -53.5% |
| Amounts payable within one year | 42/48 | €19,283 | €18,662 | -€621 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €13,761 | €14,412 | +€651 | +4.7% |
| Trade debts | 44 | €1,322 | €50 | -€1,272 | -96.2% |
| Suppliers | 440/4 | €1,322 | €50 | -€1,272 | -96.2% |
| Advances received on contracts in progress | 46 | €4,200 | €4,200 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,450 | +€1,450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,261 | €9,961 | -€2,300 | -18.8% |
| Other operating charges | 640/8 | €1,654 | €1,479 | -€175 | -10.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €682 | €24,973 | +€24,291 | +3,564% |
| Operating profit (loss) | 9901 | -€13,234 | €13,533 | +€26,766 | |
| Financial income | 75/76B | €13 | €38 | +€25 | +200% |
| Recurring financial income | 75 | €13 | €38 | +€25 | +200% |
| Financial charges | 65/66B | €3,447 | €12,635 | +€9,188 | +267% |
| Recurring financial charges | 65 | €3,447 | €12,635 | +€9,188 | +267% |
| Profit (loss) for the period before taxes | 9903 | -€16,668 | €936 | +€17,604 | |
| Income taxes | 67/77 | €4 | €8 | +€4 | +100% |
| Profit (loss) for the period | 9904 | -€16,672 | €928 | +€17,600 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,672 | €928 | +€17,600 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.