Bio-Essentials: 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-Essentials
Largest movements
- Stocks and contracts +€212,855
up €212,855 (+96.4%), from €220,850 to €433,705
- Cash -€77,135
down €77,135 (-32.1%), from €240,560 to €163,425
mainly Stocks and contracts (-€212,855) and Investment in fixed assets (net) (-€93,269)
- Tangible fixed assets -€60,198
down €60,198 (-9.2%), from €654,377 to €594,178
of which Plant, machinery and equipment: -€39,758
- Reserves +€91,852
up €91,852 (+26.3%), from €349,417 to €441,269
of which Distributable reserves: +€91,852
- Debts after one year -€65,784
down €65,784 (-8.8%), from €748,142 to €682,358
- Tax, wage and social debts +€51,364
up €51,364 (+127%), from €40,552 to €91,915
of which Remuneration and social security: +€35,518
- Trade debts -€49,049
down €49,049 (-23.2%), from €211,040 to €161,992
- Current portion of long-term debt +€23,084
up €23,084 (+45.8%), from €50,347 to €73,431
- Gross operating margin +€263,843
up €263,843 (+60.6%), from €435,443 to €699,286
- Staff costs +€105,452
up €105,452 (+38.8%), from €271,904 to €377,356
- Depreciation +€47,870
up €47,870 (+45.2%), from €105,924 to €153,793
- Write-downs +€31,767
up €31,767, from -€9,354 to €22,413
- Taxes +€24,762
up €24,762 (+554%), from €4,472 to €29,234
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 | €1,405,748 | €1,475,680 | +€69,932 | +5.0% |
| Fixed assets | 21/28 | €657,508 | €596,984 | -€60,524 | -9.2% |
| Intangible fixed assets | 21 | €3,131 | €2,806 | -€325 | -10.4% |
| Tangible fixed assets | 22/27 | €654,377 | €594,178 | -€60,198 | -9.2% |
| Land and buildings | 22 | €196,021 | €176,568 | -€19,453 | -9.9% |
| Plant, machinery and equipment | 23 | €455,206 | €415,448 | -€39,758 | -8.7% |
| Furniture and vehicles | 24 | €3,149 | €2,162 | -€987 | -31.4% |
| Current assets | 29/58 | €748,240 | €878,696 | +€130,455 | +17.4% |
| Stocks and contracts in progress | 3 | €220,850 | €433,705 | +€212,855 | +96.4% |
| Stocks | 30/36 | €220,850 | €433,705 | +€212,855 | +96.4% |
| Amounts receivable within one year | 40/41 | €279,941 | €276,390 | -€3,551 | -1.3% |
| Trade receivables | 40 | €127,688 | €128,053 | +€364 | +0.3% |
| Other amounts receivable | 41 | €152,252 | €148,337 | -€3,915 | -2.6% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €240,560 | €163,425 | -€77,135 | -32.1% |
| Deferred charges and accrued income | 490/1 | €6,889 | €5,176 | -€1,713 | -24.9% |
| Total equity and liabilities | 10/49 | €1,405,748 | €1,475,680 | +€69,932 | +5.0% |
| Equity | 10/15 | €355,667 | €447,519 | +€91,852 | +25.8% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €349,417 | €441,269 | +€91,852 | +26.3% |
| Non-distributable reserves | 130/1 | €18,664 | €18,664 | = | 0.0% |
| Other | 1319 | €18,664 | €18,664 | = | 0.0% |
| Distributable reserves | 133 | €330,753 | €422,605 | +€91,852 | +27.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,050,081 | €1,028,161 | -€21,921 | -2.1% |
| Amounts payable after more than one year | 17 | €748,142 | €682,358 | -€65,784 | -8.8% |
| Financial debts | 170/4 | €748,142 | €682,358 | -€65,784 | -8.8% |
| Amounts payable within one year | 42/48 | €301,939 | €344,353 | +€42,414 | +14.0% |
| Current portion of amounts payable after more than one year | 42 | €50,347 | €73,431 | +€23,084 | +45.8% |
| Trade debts | 44 | €211,040 | €161,992 | -€49,049 | -23.2% |
| Suppliers | 440/4 | €211,040 | €161,992 | -€49,049 | -23.2% |
| Advances received on contracts in progress | 46 | - | €17,015 | +€17,015 | |
| Taxes, remuneration and social security | 45 | €40,552 | €91,915 | +€51,364 | +127% |
| Taxes | 450/3 | €2,729 | €18,574 | +€15,845 | +581% |
| Remuneration and social security | 454/9 | €37,823 | €73,342 | +€35,518 | +93.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €1,449 | +€1,449 | |
| Remuneration, social security and pensions | 62 | €271,904 | €377,356 | +€105,452 | +38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,924 | €153,793 | +€47,870 | +45.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€9,354 | €22,413 | +€31,767 | |
| Other operating charges | 640/8 | €14,802 | €8,835 | -€5,967 | -40.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €435,443 | €699,286 | +€263,843 | +60.6% |
| Operating profit (loss) | 9901 | €52,168 | €136,888 | +€84,721 | +162% |
| Financial income | 75/76B | €4,124 | €3,426 | -€698 | -16.9% |
| Recurring financial income | 75 | €4,124 | €3,426 | -€698 | -16.9% |
| Financial charges | 65/66B | €9,883 | €19,228 | +€9,345 | +94.6% |
| Recurring financial charges | 65 | €9,883 | €19,228 | +€9,345 | +94.6% |
| Profit (loss) for the period before taxes | 9903 | €46,409 | €121,087 | +€74,677 | +161% |
| Income taxes | 67/77 | €4,472 | €29,234 | +€24,762 | +554% |
| Profit (loss) for the period | 9904 | €41,937 | €91,852 | +€49,915 | +119% |
| Profit (loss) for the period to be appropriated | 9905 | €41,937 | €91,852 | +€49,915 | +119% |
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.