BIO-ELECTRIC: 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-ELECTRIC
Largest movements
- Tangible fixed assets -€248,214
down €248,214 (-69.7%), from €356,164 to €107,950
- Receivables within one year +€190,750
up €190,750 (+70.3%), from €271,325 to €462,075
of which Other amounts receivable: +€100,000
- Deferred charges and accrued income +€42,826
up €42,826 (+4,283%), from €1,000 to €43,826
- Cash +€26,191
up €26,191 (+16.0%), from €163,689 to €189,880
mainly Net result for the year (+€976,656) and Investment in fixed assets (net) (+€248,214)
- Reserves +€712,814
new in 2025: €712,814
- Advances received -€577,500
no longer reported in 2025 (was €577,500)
- Profit (loss) carried forward +€263,843
no longer reported in 2025 (was -€263,843)
- Debts after one year -€174,466
down €174,466 (-89.1%), from €195,750 to €21,283
of which Other amounts payable: -€120,126
- Trade debts -€112,171
down €112,171 (-89.2%), from €125,792 to €13,621
- Gross operating margin +€920,809
up €920,809 (+905%), from €101,768 to €1.0m
- Other operating charges +€20,124
up €20,124 (+78.5%), from €25,639 to €45,762
- Depreciation -€13,500
no longer reported in 2025 (was €13,500)
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 | €863,429 | €874,981 | +€11,552 | +1.3% |
| Fixed assets | 21/28 | €356,164 | €107,950 | -€248,214 | -69.7% |
| Tangible fixed assets | 22/27 | €356,164 | €107,950 | -€248,214 | -69.7% |
| Land and buildings | 22 | €356,164 | €107,950 | -€248,214 | -69.7% |
| Current assets | 29/58 | €507,264 | €767,031 | +€259,766 | +51.2% |
| Amounts receivable after more than one year | 29 | €71,250 | €71,250 | = | 0.0% |
| Other amounts receivable | 291 | €71,250 | €71,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €271,325 | €462,075 | +€190,750 | +70.3% |
| Trade receivables | 40 | €271,325 | €362,075 | +€90,750 | +33.4% |
| Other amounts receivable | 41 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €163,689 | €189,880 | +€26,191 | +16.0% |
| Deferred charges and accrued income | 490/1 | €1,000 | €43,826 | +€42,826 | +4,283% |
| Total equity and liabilities | 10/49 | €863,429 | €874,981 | +€11,552 | +1.3% |
| Equity | 10/15 | -€143,843 | €832,814 | +€976,656 | |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | - | €712,814 | +€712,814 | |
| Distributable reserves | 133 | - | €712,814 | +€712,814 | |
| Profit (loss) carried forward | 14 | -€263,843 | - | +€263,843 | |
| Amounts payable | 17/49 | €1,007,271 | €42,167 | -€965,104 | -95.8% |
| Amounts payable after more than one year | 17 | €195,750 | €21,283 | -€174,466 | -89.1% |
| Financial debts | 170/4 | €54,340 | - | -€54,340 | |
| Other amounts payable | 178/9 | €141,409 | €21,283 | -€120,126 | -84.9% |
| Amounts payable within one year | 42/48 | €762,134 | €13,625 | -€748,510 | -98.2% |
| Current portion of amounts payable after more than one year | 42 | €48,621 | - | -€48,621 | |
| Trade debts | 44 | €125,792 | €13,621 | -€112,171 | -89.2% |
| Suppliers | 440/4 | €125,792 | €13,621 | -€112,171 | -89.2% |
| Advances received on contracts in progress | 46 | €577,500 | - | -€577,500 | |
| Taxes, remuneration and social security | 45 | €1,040 | €4 | -€1,036 | -99.6% |
| Taxes | 450/3 | €1,040 | €4 | -€1,036 | -99.6% |
| Other amounts payable | 47/48 | €9,181 | - | -€9,181 | |
| Accrued charges and deferred income | 492/3 | €49,387 | €7,259 | -€42,128 | -85.3% |
| Non-recurring operating income | 76A | - | €941,905 | +€941,905 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,500 | - | -€13,500 | |
| Other operating charges | 640/8 | €25,639 | €45,762 | +€20,124 | +78.5% |
| Gross operating margin | 9900 | €101,768 | €1,022,577 | +€920,809 | +905% |
| Operating profit (loss) | 9901 | €62,629 | €976,815 | +€914,186 | +1,460% |
| Financial income | 75/76B | €85 | - | -€85 | |
| Recurring financial income | 75 | €85 | - | -€85 | |
| Financial charges | 65/66B | €195 | €158 | -€37 | -18.8% |
| Recurring financial charges | 65 | €195 | €158 | -€37 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €62,519 | €976,656 | +€914,137 | +1,462% |
| Profit (loss) for the period | 9904 | €62,519 | €976,656 | +€914,137 | +1,462% |
| Profit (loss) for the period to be appropriated | 9905 | €62,519 | €976,656 | +€914,137 | +1,462% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.