BIO - DYNAMICS: 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.
What changed
BIO - DYNAMICS
NACE 43.990, Other specialised construction activities
financial year 31-12-2025 compared with 31-12-2024filed annual accounts (NBB)
Net result for the year
€3.2m
31-12-2024 · €6.4m-€3.2m
Equity
€12.2m
31-12-2024 · €10.6m+€1.6m
Cash
€7.5m
31-12-2024 · €4.6m+€2.9m
Balance sheet total
€43.6m
31-12-2024 · €34.1m+€9.5m
Largest movements
Assets
- Receivables within one year +€6.2m
up €6.2m (+33.6%), from €18.4m to €24.5m
of which Trade receivables: +€6.0m
- Cash +€2.9m
up €2.9m (+63.6%), from €4.6m to €7.5m
mainly Other debts (+€4.8m) and Net result for the year (+€3.2m)
- Deferred charges and accrued income +€479,741
up €479,741 (+160%), from €300,347 to €780,089
Equity and liabilities
- Other debts +€4.8m
up €4.8m (+176%), from €2.7m to €7.5m
- Advances received +€2.3m
up €2.3m (+125%), from €1.8m to €4.1m
- Provisions +€2.0m
up €2.0m (+75.8%), from €2.7m to €4.7m
- Reserves +€1.5m
up €1.5m (+14.4%), from €10.4m to €11.9m
of which Distributable reserves: +€1.5m
- Trade debts -€936,686
down €936,686 (-7.5%), from €12.5m to €11.6m
Income statement
- Turnover +€9.2m
up €9.2m (+16.7%), from €55.2m to €64.4m
- Goods and materials +€5.7m
up €5.7m (+21.7%), from €26.3m to €32.0m
- Services and other goods +€2.6m
up €2.6m (+16.7%), from €15.4m to €18.0m
- Financial income -€2.3m
down €2.3m (-81.6%), from €2.8m to €517,386
- Staff costs +€1.9m
up €1.9m (+23.2%), from €8.4m to €10.3m
From the 31-12-2024 result to the 31-12-2025 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.
Result 31-12-2024
€6.4m
Turnover
+€9.2m
Other operating income
+€1.4m
Goods and materials
-€5.7m
Services and other goods
-€2.6m
Staff costs
-€1.9m
Depreciation
+€19,627
Write-downs
-€22,079
Provisions
-€1.4m
Other operating charges
+€423,882
Other operating items
-€473,000
Financial income
-€2.3m
Financial charges
+€99,043
Taxes
+€29,856
Result 31-12-2025
€3.2m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€5.6m
Investment
-€232,532
Financing
-€2.4m
Cash 31-12-2024
€4.6m
From operations (derived)
+€5.6m
Net result for the year
+€3.2m
Depreciation
+€325,257
Receivables within one year
-€6.2m
Deferred charges and accrued income
-€479,741
Provisions
+€2.0m
Trade debts
-€936,686
Tax, wage and social debts
+€659,545
Advances received
+€2.3m
Other debts
+€4.8m
Accrued charges and deferred income
-€143,158
Investment (derived)
-€232,532
Investment in fixed assets (net)
-€232,532
Financing
-€2.4m
Debts after one year
-€812,838
Current portion of long-term debt
+€33,356
Contributions, distributions and other
-€1.6m
Cash 31-12-2025
€7.5m
brings cash intakes cash out
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,105,931 | €43,576,091 | +€9.5m | +27.8% |
| Fixed assets | 21/28 | €4,299,328 | €4,206,603 | -€92,725 | -2.2% |
| Intangible fixed assets | 21 | €10,343 | €29,788 | +€19,446 | +188% |
| Tangible fixed assets | 22/27 | €980,777 | €868,606 | -€112,171 | -11.4% |
| Plant, machinery and equipment | 23 | €344,651 | €407,154 | +€62,502 | +18.1% |
| Furniture and vehicles | 24 | €278,623 | €117,955 | -€160,667 | -57.7% |
| Other tangible fixed assets | 26 | €357,503 | €324,560 | -€32,943 | -9.2% |
| Assets under construction and advance payments | 27 | - | €18,937 | +€18,937 | |
| Financial fixed assets | 28 | €3,308,208 | €3,308,208 | -€0 | 0.0% |
| Affiliated companies | 280/1 | €3,308,208 | €3,308,208 | -€0 | 0.0% |
| Participating interests | 280 | €3,308,208 | €3,308,208 | -€0 | 0.0% |
| Current assets | 29/58 | €29,806,603 | €39,369,488 | +€9.6m | +32.1% |
| Amounts receivable within one year | 40/41 | €18,369,500 | €24,534,318 | +€6.2m | +33.6% |
| Trade receivables | 40 | €12,691,966 | €18,698,727 | +€6.0m | +47.3% |
| Other amounts receivable | 41 | €5,677,534 | €5,835,591 | +€158,057 | +2.8% |
| Current investments | 50/53 | €6,551,141 | €6,551,141 | = | 0.0% |
| Own shares | 50 | €6,551,141 | €6,551,141 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,585,615 | €7,503,940 | +€2.9m | +63.6% |
| Deferred charges and accrued income | 490/1 | €300,347 | €780,089 | +€479,741 | +160% |
| Total equity and liabilities | 10/49 | €34,105,931 | €43,576,091 | +€9.5m | +27.8% |
| Equity | 10/15 | €10,582,311 | €12,179,669 | +€1.6m | +15.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €10,425,311 | €11,927,669 | +€1.5m | +14.4% |
| Non-distributable reserves | 130/1 | €6,621,045 | €6,621,045 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €63,703 | €63,703 | = | 0.0% |
| Own shares acquired | 1312 | €6,551,141 | €6,551,141 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,051 | €4,051 | = | 0.0% |
| Distributable reserves | 133 | €3,800,215 | €5,302,574 | +€1.5m | +39.5% |
| Investment grants | 15 | €95,000 | €190,000 | +€95,000 | +100% |
| Provisions and deferred taxes | 16 | €2,650,712 | €4,658,702 | +€2.0m | +75.8% |
| Provisions for liabilities and charges | 160/5 | €2,650,712 | €4,658,702 | +€2.0m | +75.8% |
| Major repairs and maintenance | 162 | €2,650,712 | €4,658,702 | +€2.0m | +75.8% |
| Amounts payable | 17/49 | €20,872,908 | €26,737,720 | +€5.9m | +28.1% |
| Amounts payable after more than one year | 17 | €2,171,523 | €1,358,686 | -€812,838 | -37.4% |
| Financial debts | 170/4 | €2,171,523 | €1,358,686 | -€812,838 | -37.4% |
| Credit institutions | 173 | €2,171,523 | €1,358,686 | -€812,838 | -37.4% |
| Amounts payable within one year | 42/48 | €18,228,147 | €25,048,954 | +€6.8m | +37.4% |
| Current portion of amounts payable after more than one year | 42 | €779,482 | €812,838 | +€33,356 | +4.3% |
| Trade debts | 44 | €12,520,330 | €11,583,644 | -€936,686 | -7.5% |
| Suppliers | 440/4 | €12,520,330 | €11,583,644 | -€936,686 | -7.5% |
| Advances received on contracts in progress | 46 | €1,835,724 | €4,139,445 | +€2.3m | +125% |
| Taxes, remuneration and social security | 45 | €391,731 | €1,051,276 | +€659,545 | +168% |
| Taxes | 450/3 | €3,842 | €627,090 | +€623,247 | +16,221% |
| Remuneration and social security | 454/9 | €387,888 | €424,186 | +€36,298 | +9.4% |
| Other amounts payable | 47/48 | €2,700,881 | €7,461,752 | +€4.8m | +176% |
| Accrued charges and deferred income | 492/3 | €473,238 | €330,080 | -€143,158 | -30.3% |
| Operating income | 70/76A | €56,080,043 | €66,241,807 | +€10.2m | +18.1% |
| Turnover | 70 | €55,151,563 | €64,358,777 | +€9.2m | +16.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | - | -€473,000 | -€473,000 | |
| Other operating income | 74 | €928,480 | €2,356,030 | +€1.4m | +154% |
| Operating charges | 60/66A | €51,601,329 | €62,776,627 | +€11.2m | +21.7% |
| Goods for resale, raw materials and consumables | 60 | €26,337,888 | €32,047,563 | +€5.7m | +21.7% |
| Purchases | 600/8 | €26,337,888 | €32,047,563 | +€5.7m | +21.7% |
| Services and other goods | 61 | €15,392,707 | €17,961,216 | +€2.6m | +16.7% |
| Remuneration, social security and pensions | 62 | €8,350,332 | €10,285,652 | +€1.9m | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €344,884 | €325,257 | -€19,627 | -5.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€58,812 | -€36,733 | +€22,079 | +37.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €624,766 | €2,007,990 | +€1.4m | +221% |
| Other operating charges | 640/8 | €609,564 | €185,682 | -€423,882 | -69.5% |
| Operating profit (loss) | 9901 | €4,478,714 | €3,465,180 | -€1.0m | -22.6% |
| Financial income | 75/76B | €2,817,921 | €517,386 | -€2.3m | -81.6% |
| Recurring financial income | 75 | €2,817,921 | €517,386 | -€2.3m | -81.6% |
| Income from financial fixed assets | 750 | €2,703,740 | €391,839 | -€2.3m | -85.5% |
| Income from current assets | 751 | €55,938 | €95,455 | +€39,518 | +70.6% |
| Other financial income | 752/9 | €58,243 | €30,091 | -€28,152 | -48.3% |
| Financial charges | 65/66B | €376,021 | €276,978 | -€99,043 | -26.3% |
| Recurring financial charges | 65 | €376,021 | €276,978 | -€99,043 | -26.3% |
| Debt charges | 650 | €346,832 | €132,812 | -€214,021 | -61.7% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | - | €83,745 | +€83,745 | |
| Other financial charges | 652/9 | €29,189 | €60,421 | +€31,233 | +107% |
| Profit (loss) for the period before taxes | 9903 | €6,920,614 | €3,705,587 | -€3.2m | -46.5% |
| Income taxes | 67/77 | €503,085 | €473,229 | -€29,856 | -5.9% |
| Taxes | 670/3 | €503,085 | €473,229 | -€29,856 | -5.9% |
| Profit (loss) for the period | 9904 | €6,417,529 | €3,232,359 | -€3.2m | -49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,417,529 | €3,232,359 | -€3.2m | -49.6% |
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.