BIO-CONSTRUCTION: what changed
Two fiscal 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-CONSTRUCTION
Largest movements
- Cash -€79,801
down €79,801 (-79.5%), from €100,400 to €20,599
mainly Accrued charges and deferred income (-€90,339)
- Receivables within one year -€2,641
down €2,641 (-80.5%), from €3,280 to €639
- Tangible fixed assets -€1,750
down €1,750 (-78.9%), from €2,219 to €469
- Accrued charges and deferred income -€90,339
no longer reported in 2025 (was €90,339)
- Profit (loss) carried forward +€4,012
up €4,012 (+9.8%), from -€41,071 to -€37,058
- Tax, wage and social debts +€1,522
up €1,522 (+59.8%), from €2,546 to €4,068
- Gross operating margin -€6,842
down €6,842 (-40.7%), from €16,806 to €9,963
- Other operating charges +€1,399
up €1,399 (+361.3%), from €387 to €1,787
- Taxes -€1,024
down €1,024 (-40.2%), from €2,546 to €1,522
- Depreciation +€469
up €469 (+36.6%), from €1,281 to €1,750
- Financial charges +€194
up €194 (+26.9%), from €722 to €916
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.
Cash bridge derived
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 | €105,898 | €21,707 | -€84,192 | -79.5% |
| Fixed assets | 21/28 | €2,219 | €469 | -€1,750 | -78.9% |
| Tangible fixed assets | 22/27 | €2,219 | €469 | -€1,750 | -78.9% |
| Plant, machinery and equipment | 23 | €2,219 | €469 | -€1,750 | -78.9% |
| Current assets | 29/58 | €103,680 | €21,238 | -€82,442 | -79.5% |
| Amounts receivable within one year | 40/41 | €3,280 | €639 | -€2,641 | -80.5% |
| Other amounts receivable | 41 | €3,280 | €639 | -€2,641 | -80.5% |
| Cash at bank and in hand | 54/58 | €100,400 | €20,599 | -€79,801 | -79.5% |
| Total equity and liabilities | 10/49 | €105,898 | €21,707 | -€84,192 | -79.5% |
| Equity | 10/15 | -€20,611 | -€16,598 | +€4,012 | +19.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,071 | -€37,058 | +€4,012 | +9.8% |
| Amounts payable | 17/49 | €126,509 | €38,305 | -€88,204 | -69.7% |
| Amounts payable within one year | 42/48 | €36,170 | €38,305 | +€2,135 | +5.9% |
| Trade debts | 44 | €3,026 | €3,537 | +€511 | +16.9% |
| Suppliers | 440/4 | €3,026 | €3,537 | +€511 | +16.9% |
| Taxes, remuneration and social security | 45 | €2,546 | €4,068 | +€1,522 | +59.8% |
| Taxes | 450/3 | €2,546 | €4,068 | +€1,522 | +59.8% |
| Other amounts payable | 47/48 | €30,598 | €30,699 | +€102 | +0.3% |
| Accrued charges and deferred income | 492/3 | €90,339 | - | -€90,339 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,281 | €1,750 | +€469 | +36.6% |
| Other operating charges | 640/8 | €387 | €1,787 | +€1,399 | +361.3% |
| Gross operating margin | 9900 | €16,806 | €9,963 | -€6,842 | -40.7% |
| Operating profit (loss) | 9901 | €15,137 | €6,427 | -€8,710 | -57.5% |
| Financial income | 75/76B | €24 | €24 | +€0 | +0.5% |
| Recurring financial income | 75 | €24 | €24 | +€0 | +0.5% |
| Financial charges | 65/66B | €722 | €916 | +€194 | +26.9% |
| Recurring financial charges | 65 | €722 | €916 | +€194 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €14,439 | €5,534 | -€8,905 | -61.7% |
| Income taxes | 67/77 | €2,546 | €1,522 | -€1,024 | -40.2% |
| Profit (loss) for the period | 9904 | €11,893 | €4,012 | -€7,880 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,893 | €4,012 | -€7,880 | -66.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.