BIO FACTORY: 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 FACTORY
Largest movements
- Receivables within one year -€31,711
down €31,711 (-15.5%), from €204,289 to €172,578
of which Trade receivables: -€31,641
- Trade debts -€21,179
down €21,179 (-81.8%), from €25,903 to €4,724
- Other debts -€6,860
down €6,860 (-2.8%), from €245,696 to €238,836
- Gross operating margin +€9,012
up €9,012, from -€8,078 to €934
- Taxes +€926
new in 2025: €926
- Financial charges +€348
up €348 (+137%), from €255 to €602
- Other operating charges +€125
new in 2025: €125
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 | €220,534 | €191,133 | -€29,401 | -13.3% |
| Fixed assets | 21/28 | €15,000 | €15,466 | +€466 | +3.1% |
| Tangible fixed assets | 22/27 | - | €466 | +€466 | |
| Furniture and vehicles | 24 | - | €466 | +€466 | |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €205,534 | €175,667 | -€29,867 | -14.5% |
| Amounts receivable within one year | 40/41 | €204,289 | €172,578 | -€31,711 | -15.5% |
| Trade receivables | 40 | €204,201 | €172,560 | -€31,641 | -15.5% |
| Other amounts receivable | 41 | €89 | €18 | -€70 | -79.4% |
| Cash at bank and in hand | 54/58 | €1,244 | €3,089 | +€1,844 | +148% |
| Total equity and liabilities | 10/49 | €220,534 | €191,133 | -€29,401 | -13.3% |
| Equity | 10/15 | -€66,237 | -€66,938 | -€701 | -1.1% |
| Contributions | 10/11 | €14,800 | €14,800 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,037 | -€83,738 | -€701 | -0.8% |
| Amounts payable | 17/49 | €286,771 | €258,071 | -€28,699 | -10.0% |
| Amounts payable within one year | 42/48 | €286,771 | €258,071 | -€28,699 | -10.0% |
| Financial debts | 43 | €11,216 | €11,216 | = | 0.0% |
| Credit institutions | 430/8 | €11,216 | €11,216 | = | 0.0% |
| Trade debts | 44 | €25,903 | €4,724 | -€21,179 | -81.8% |
| Suppliers | 440/4 | €25,903 | €4,724 | -€21,179 | -81.8% |
| Taxes, remuneration and social security | 45 | €3,955 | €3,295 | -€660 | -16.7% |
| Taxes | 450/3 | €3,955 | €3,295 | -€660 | -16.7% |
| Other amounts payable | 47/48 | €245,696 | €238,836 | -€6,860 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €13 | +€13 | |
| Other operating charges | 640/8 | - | €125 | +€125 | |
| Gross operating margin | 9900 | -€8,078 | €934 | +€9,012 | |
| Operating profit (loss) | 9901 | -€8,078 | €796 | +€8,874 | |
| Financial income | 75/76B | €25 | €31 | +€7 | +27.3% |
| Recurring financial income | 75 | €25 | €31 | +€7 | +27.3% |
| Financial charges | 65/66B | €255 | €602 | +€348 | +137% |
| Recurring financial charges | 65 | €255 | €602 | +€348 | +137% |
| Profit (loss) for the period before taxes | 9903 | -€8,308 | €225 | +€8,533 | |
| Income taxes | 67/77 | - | €926 | +€926 | |
| Profit (loss) for the period | 9904 | -€8,308 | -€701 | +€7,607 | +91.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,308 | -€701 | +€7,607 | +91.6% |
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 16 October 2026 via checked.be.