BIO ENERGETICA: 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 ENERGETICA
Largest movements
- Tangible fixed assets -€6,485
down €6,485 (-9.0%), from €71,754 to €65,268
of which Land and buildings: -€4,561
- Cash -€5,975
down €5,975 (-50.0%), from €11,948 to €5,973
mainly Other debts (-€14,211) and Tax, wage and social debts (-€854)
- Stocks and contracts -€1,827
down €1,827 (-88.0%), from €2,075 to €248
- Other debts -€14,211
down €14,211 (-45.8%), from €31,017 to €16,806
- Gross operating margin -€3,628
down €3,628 (-28.9%), from €12,545 to €8,917
- Depreciation -€1,130
down €1,130 (-14.8%), from €7,615 to €6,485
- Other operating charges -€1,129
down €1,129 (-38.3%), from €2,946 to €1,817
- Taxes -€452
down €452 (-59.2%), from €763 to €311
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 | €86,511 | €71,764 | -€14,747 | -17.0% |
| Fixed assets | 21/28 | €71,754 | €65,268 | -€6,485 | -9.0% |
| Tangible fixed assets | 22/27 | €71,754 | €65,268 | -€6,485 | -9.0% |
| Land and buildings | 22 | €69,792 | €65,231 | -€4,561 | -6.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,962 | €37 | -€1,924 | -98.1% |
| Current assets | 29/58 | €14,758 | €6,496 | -€8,262 | -56.0% |
| Stocks and contracts in progress | 3 | €2,075 | €248 | -€1,827 | -88.0% |
| Stocks | 30/36 | €2,075 | €248 | -€1,827 | -88.0% |
| Amounts receivable within one year | 40/41 | €304 | €0 | -€304 | -100% |
| Trade receivables | 40 | €137 | €0 | -€137 | -100% |
| Other amounts receivable | 41 | €167 | €0 | -€167 | -100% |
| Cash at bank and in hand | 54/58 | €11,948 | €5,973 | -€5,975 | -50.0% |
| Deferred charges and accrued income | 490/1 | €430 | €275 | -€155 | -36.1% |
| Total equity and liabilities | 10/49 | €86,511 | €71,764 | -€14,747 | -17.0% |
| Equity | 10/15 | €54,248 | €54,450 | +€202 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,460 | €17,460 | = | 0.0% |
| Distributable reserves | 133 | €17,460 | €17,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,188 | €18,390 | +€202 | +1.1% |
| Amounts payable | 17/49 | €32,264 | €17,314 | -€14,950 | -46.3% |
| Amounts payable within one year | 42/48 | €32,264 | €17,314 | -€14,950 | -46.3% |
| Trade debts | 44 | €66 | €182 | +€116 | +176% |
| Suppliers | 440/4 | €66 | €182 | +€116 | +176% |
| Taxes, remuneration and social security | 45 | €1,180 | €326 | -€854 | -72.4% |
| Taxes | 450/3 | €1,180 | €326 | -€854 | -72.4% |
| Other amounts payable | 47/48 | €31,017 | €16,806 | -€14,211 | -45.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €1,816 | €1,866 | +€50 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,615 | €6,485 | -€1,130 | -14.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,946 | €1,817 | -€1,129 | -38.3% |
| Gross operating margin | 9900 | €12,545 | €8,917 | -€3,628 | -28.9% |
| Operating profit (loss) | 9901 | €1,984 | €614 | -€1,369 | -69.0% |
| Financial income | 75/76B | €10 | €29 | +€18 | +173% |
| Recurring financial income | 75 | €10 | €29 | +€18 | +173% |
| Financial charges | 65/66B | €80 | €130 | +€50 | +62.6% |
| Recurring financial charges | 65 | €80 | €130 | +€50 | +62.6% |
| Profit (loss) for the period before taxes | 9903 | €1,915 | €513 | -€1,401 | -73.2% |
| Income taxes | 67/77 | €763 | €311 | -€452 | -59.2% |
| Profit (loss) for the period | 9904 | €1,151 | €202 | -€949 | -82.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,151 | €202 | -€949 | -82.4% |
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 1 November 2026 via checked.be.