BIO & Co.: 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 & Co.
Largest movements
- Tangible fixed assets +€272,560
up €272,560 (+43.6%), from €625,574 to €898,134
of which Land and buildings: +€274,548
- Cash -€198,395
down €198,395 (-66.7%), from €297,657 to €99,262
mainly Investment in fixed assets (net) (-€305,876) and Other debts (-€100,000)
- Reserves +€120,189
up €120,189 (+73.5%), from €163,416 to €283,605
of which Distributable reserves: +€120,189
- Other debts -€100,000
down €100,000 (-92.5%), from €108,123 to €8,123
- Trade debts +€50,317
up €50,317 (+4,252%), from €1,183 to €51,500
- Debts after one year -€30,419
down €30,419 (-6.3%), from €482,330 to €451,911
- Tax, wage and social debts +€24,622
up €24,622 (+1,290%), from €1,909 to €26,531
- Taxes +€22,966
up €22,966 (+65.2%), from €35,245 to €58,211
- Other operating charges +€16,039
up €16,039 (+56.8%), from €28,241 to €44,281
- Depreciation +€4,082
up €4,082 (+14.0%), from €29,234 to €33,316
- Gross operating margin +€3,123
up €3,123 (+1.2%), from €264,272 to €267,395
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 | €980,496 | €1,048,277 | +€67,780 | +6.9% |
| Fixed assets | 21/28 | €625,667 | €898,227 | +€272,560 | +43.6% |
| Tangible fixed assets | 22/27 | €625,574 | €898,134 | +€272,560 | +43.6% |
| Land and buildings | 22 | €623,586 | €898,134 | +€274,548 | +44.0% |
| Plant, machinery and equipment | 23 | €1,988 | - | -€1,988 | |
| Financial fixed assets | 28 | €93 | €93 | = | 0.0% |
| Current assets | 29/58 | €354,829 | €150,050 | -€204,780 | -57.7% |
| Amounts receivable within one year | 40/41 | €57,172 | €50,788 | -€6,384 | -11.2% |
| Trade receivables | 40 | €50,488 | €50,788 | +€300 | +0.6% |
| Other amounts receivable | 41 | €6,684 | - | -€6,684 | |
| Cash at bank and in hand | 54/58 | €297,657 | €99,262 | -€198,395 | -66.7% |
| Total equity and liabilities | 10/49 | €980,496 | €1,048,277 | +€67,780 | +6.9% |
| Equity | 10/15 | €361,730 | €481,920 | +€120,189 | +33.2% |
| Contributions | 10/11 | €198,315 | €198,315 | = | 0.0% |
| Capital | 10 | €198,315 | €198,315 | = | 0.0% |
| Issued capital | 100 | €198,315 | €198,315 | = | 0.0% |
| Reserves | 13 | €163,416 | €283,605 | +€120,189 | +73.5% |
| Non-distributable reserves | 130/1 | €19,831 | €19,831 | = | 0.0% |
| Legal reserve | 130 | €19,831 | €19,831 | = | 0.0% |
| Distributable reserves | 133 | €143,584 | €263,773 | +€120,189 | +83.7% |
| Amounts payable | 17/49 | €618,766 | €566,357 | -€52,409 | -8.5% |
| Amounts payable after more than one year | 17 | €482,330 | €451,911 | -€30,419 | -6.3% |
| Financial debts | 170/4 | €482,330 | €451,911 | -€30,419 | -6.3% |
| Amounts payable within one year | 42/48 | €136,436 | €114,446 | -€21,989 | -16.1% |
| Current portion of amounts payable after more than one year | 42 | €25,220 | €28,292 | +€3,072 | +12.2% |
| Trade debts | 44 | €1,183 | €51,500 | +€50,317 | +4,252% |
| Suppliers | 440/4 | €1,183 | €51,500 | +€50,317 | +4,252% |
| Taxes, remuneration and social security | 45 | €1,909 | €26,531 | +€24,622 | +1,290% |
| Taxes | 450/3 | €1,909 | €26,531 | +€24,622 | +1,290% |
| Other amounts payable | 47/48 | €108,123 | €8,123 | -€100,000 | -92.5% |
| Non-recurring operating income | 76A | €1,752 | - | -€1,752 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,234 | €33,316 | +€4,082 | +14.0% |
| Other operating charges | 640/8 | €28,241 | €44,281 | +€16,039 | +56.8% |
| Non-recurring operating charges | 66A | €2,567 | - | -€2,567 | |
| Gross operating margin | 9900 | €264,272 | €267,395 | +€3,123 | +1.2% |
| Operating profit (loss) | 9901 | €204,230 | €189,798 | -€14,432 | -7.1% |
| Financial income | 75/76B | €6,441 | €3,961 | -€2,480 | -38.5% |
| Recurring financial income | 75 | €6,441 | €3,961 | -€2,480 | -38.5% |
| Financial charges | 65/66B | €16,217 | €15,359 | -€858 | -5.3% |
| Recurring financial charges | 65 | €16,217 | €15,359 | -€858 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €194,453 | €178,400 | -€16,053 | -8.3% |
| Income taxes | 67/77 | €35,245 | €58,211 | +€22,966 | +65.2% |
| Profit (loss) for the period | 9904 | €159,208 | €120,189 | -€39,019 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €159,208 | €120,189 | -€39,019 | -24.5% |
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 15 October 2026 via checked.be.