BIO ELEC +: 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 ELEC +
Largest movements
- Cash -€6,670
no longer reported in 2025 (was €6,670)
mainly Net result for the year (-€18,919) and Current portion of long-term debt (-€4,044)
- Tangible fixed assets -€4,498
down €4,498 (-99.6%), from €4,516 to €18
of which Furniture and vehicles: -€4,424
- Receivables within one year +€3,410
up €3,410 (+125.4%), from €2,720 to €6,129
of which Trade receivables: +€3,100
- Stocks and contracts +€1,274
up €1,274 (+61.2%), from €2,083 to €3,356
- Profit (loss) carried forward -€18,919
down €18,919 (-125.1%), from -€15,124 to -€34,043
- Tax, wage and social debts +€11,337
up €11,337 (+274.3%), from €4,133 to €15,470
- Short-term financial debts +€4,668
new in 2025: €4,668
- Current portion of long-term debt -€4,044
no longer reported in 2025 (was €4,044)
- Other debts +€209
new in 2025: €209
- Gross operating margin -€5,959
down €5,959 (-82.2%), from -€7,251 to -€13,210
- Depreciation -€508
down €508 (-10.0%), from €5,095 to €4,587
- Financial charges +€227
up €227 (+61.7%), from €369 to €596
- Other operating charges +€138
up €138 (+35.7%), from €387 to €526
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 | €16,282 | €9,708 | -€6,573 | -40.4% |
| Fixed assets | 21/28 | €4,810 | €223 | -€4,587 | -95.4% |
| Intangible fixed assets | 21 | €89 | - | -€89 | |
| Tangible fixed assets | 22/27 | €4,516 | €18 | -€4,498 | -99.6% |
| Plant, machinery and equipment | 23 | €92 | €18 | -€74 | -80.5% |
| Furniture and vehicles | 24 | €4,424 | - | -€4,424 | |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €11,472 | €9,485 | -€1,986 | -17.3% |
| Stocks and contracts in progress | 3 | €2,083 | €3,356 | +€1,274 | +61.2% |
| Stocks | 30/36 | €2,083 | €3,356 | +€1,274 | +61.2% |
| Amounts receivable within one year | 40/41 | €2,720 | €6,129 | +€3,410 | +125.4% |
| Trade receivables | 40 | €2,300 | €5,400 | +€3,100 | +134.8% |
| Other amounts receivable | 41 | €420 | €730 | +€310 | +73.8% |
| Cash at bank and in hand | 54/58 | €6,670 | - | -€6,670 | |
| Total equity and liabilities | 10/49 | €16,282 | €9,708 | -€6,573 | -40.4% |
| Equity | 10/15 | €4,534 | -€14,385 | -€18,919 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,058 | €1,058 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,058 | €1,058 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,058 | €1,058 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,124 | -€34,043 | -€18,919 | -125.1% |
| Amounts payable | 17/49 | €11,747 | €24,093 | +€12,346 | +105.1% |
| Amounts payable within one year | 42/48 | €11,747 | €24,093 | +€12,346 | +105.1% |
| Current portion of amounts payable after more than one year | 42 | €4,044 | - | -€4,044 | |
| Financial debts | 43 | - | €4,668 | +€4,668 | |
| Credit institutions | 430/8 | - | €4,668 | +€4,668 | |
| Trade debts | 44 | €3,570 | €3,746 | +€176 | +4.9% |
| Suppliers | 440/4 | €3,570 | €3,746 | +€176 | +4.9% |
| Taxes, remuneration and social security | 45 | €4,133 | €15,470 | +€11,337 | +274.3% |
| Remuneration and social security | 454/9 | €4,133 | €15,470 | +€11,337 | +274.3% |
| Other amounts payable | 47/48 | - | €209 | +€209 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,095 | €4,587 | -€508 | -10.0% |
| Other operating charges | 640/8 | €387 | €526 | +€138 | +35.7% |
| Gross operating margin | 9900 | -€7,251 | -€13,210 | -€5,959 | -82.2% |
| Operating profit (loss) | 9901 | -€12,733 | -€18,323 | -€5,590 | -43.9% |
| Financial charges | 65/66B | €369 | €596 | +€227 | +61.7% |
| Recurring financial charges | 65 | €369 | €596 | +€227 | +61.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,102 | -€18,919 | -€5,817 | -44.4% |
| Profit (loss) for the period | 9904 | -€13,102 | -€18,919 | -€5,817 | -44.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,102 | -€18,919 | -€5,817 | -44.4% |
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 11 October 2026 via checked.be.