Bio-Essentiel: 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-Essentiel
Largest movements
- Stocks and contracts -€59,720
down €59,720 (-100%), from €59,720 to €0
- Receivables within one year +€44,091
up €44,091 (+243%), from €18,125 to €62,215
of which Trade receivables: +€45,377
- Cash +€14,214
up €14,214 (+15.2%), from €93,479 to €107,693
mainly Stocks and contracts (+€59,720) and Depreciation (+€45,322)
- Tangible fixed assets -€7,166
down €7,166 (-1.4%), from €507,603 to €500,437
of which Land and buildings: -€20,750
- Debts after one year -€10,914
down €10,914 (-12.4%), from €87,963 to €77,050
- Other debts +€8,224
up €8,224 (+12.6%), from €65,531 to €73,756
- Trade debts -€7,238
down €7,238 (-80.0%), from €9,044 to €1,806
- Current portion of long-term debt +€7,212
up €7,212 (+27.9%), from €25,854 to €33,066
- Depreciation +€27,254
up €27,254 (+151%), from €18,068 to €45,322
- Taxes -€9,372
down €9,372 (-95.6%), from €9,800 to €428
- Other operating charges +€5,814
up €5,814 (+272%), from €2,136 to €7,950
- Financial charges +€3,254
up €3,254 (+109%), from €2,998 to €6,251
- Gross operating margin -€1,792
down €1,792 (-2.5%), from €70,865 to €69,073
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 | €691,069 | €681,614 | -€9,455 | -1.4% |
| Fixed assets | 21/28 | €519,382 | €508,615 | -€10,766 | -2.1% |
| Intangible fixed assets | 21 | €11,254 | €7,654 | -€3,600 | -32.0% |
| Tangible fixed assets | 22/27 | €507,603 | €500,437 | -€7,166 | -1.4% |
| Land and buildings | 22 | €409,656 | €388,906 | -€20,750 | -5.1% |
| Plant, machinery and equipment | 23 | €12,189 | €10,689 | -€1,500 | -12.3% |
| Furniture and vehicles | 24 | - | €3,102 | +€3,102 | |
| Leasing and similar rights | 25 | €85,758 | €97,739 | +€11,981 | +14.0% |
| Financial fixed assets | 28 | €525 | €525 | = | 0.0% |
| Current assets | 29/58 | €171,687 | €172,999 | +€1,311 | +0.8% |
| Stocks and contracts in progress | 3 | €59,720 | €0 | -€59,720 | -100% |
| Stocks | 30/36 | €59,720 | €0 | -€59,720 | -100% |
| Amounts receivable within one year | 40/41 | €18,125 | €62,215 | +€44,091 | +243% |
| Trade receivables | 40 | €16,403 | €61,780 | +€45,377 | +277% |
| Other amounts receivable | 41 | €1,722 | €435 | -€1,286 | -74.7% |
| Cash at bank and in hand | 54/58 | €93,479 | €107,693 | +€14,214 | +15.2% |
| Deferred charges and accrued income | 490/1 | €363 | €3,090 | +€2,727 | +751% |
| Total equity and liabilities | 10/49 | €691,069 | €681,614 | -€9,455 | -1.4% |
| Equity | 10/15 | €491,585 | €489,612 | -€1,973 | -0.4% |
| Contributions | 10/11 | €416,000 | €416,000 | = | 0.0% |
| Reserves | 13 | €75,585 | €73,612 | -€1,973 | -2.6% |
| Distributable reserves | 133 | €75,585 | €73,612 | -€1,973 | -2.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €199,484 | €192,002 | -€7,482 | -3.8% |
| Amounts payable after more than one year | 17 | €87,963 | €77,050 | -€10,914 | -12.4% |
| Financial debts | 170/4 | €87,963 | €77,050 | -€10,914 | -12.4% |
| Amounts payable within one year | 42/48 | €111,521 | €114,816 | +€3,295 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €25,854 | €33,066 | +€7,212 | +27.9% |
| Trade debts | 44 | €9,044 | €1,806 | -€7,238 | -80.0% |
| Suppliers | 440/4 | €9,044 | €1,806 | -€7,238 | -80.0% |
| Taxes, remuneration and social security | 45 | €11,091 | €6,188 | -€4,903 | -44.2% |
| Taxes | 450/3 | €11,091 | €6,188 | -€4,903 | -44.2% |
| Other amounts payable | 47/48 | €65,531 | €73,756 | +€8,224 | +12.6% |
| Accrued charges and deferred income | 492/3 | - | €137 | +€137 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,068 | €45,322 | +€27,254 | +151% |
| Other operating charges | 640/8 | €2,136 | €7,950 | +€5,814 | +272% |
| Non-recurring operating charges | 66A | - | €11,096 | +€11,096 | |
| Gross operating margin | 9900 | €70,865 | €69,073 | -€1,792 | -2.5% |
| Operating profit (loss) | 9901 | €50,661 | €4,705 | -€45,956 | -90.7% |
| Financial income | 75/76B | €0 | €1 | +€1 | +267% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +267% |
| Financial charges | 65/66B | €2,998 | €6,251 | +€3,254 | +109% |
| Recurring financial charges | 65 | €2,998 | €6,251 | +€3,254 | +109% |
| Profit (loss) for the period before taxes | 9903 | €47,664 | -€1,545 | -€49,209 | |
| Income taxes | 67/77 | €9,800 | €428 | -€9,372 | -95.6% |
| Profit (loss) for the period | 9904 | €37,864 | -€1,973 | -€39,837 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,864 | -€1,973 | -€39,837 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.