Bio-Fields: what changed
Two fiscal 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-Fields
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year +€738,334
up €738,334 (+23.7%), from €3.1m to €3.9m
of which Other amounts payable: +€1.8m
- Other debts -€684,407
down €684,407 (-30.2%), from €2.3m to €1.6m
- Trade debts -€178,152
down €178,152 (-55.4%), from €321,687 to €143,535
- Financial income +€1.3m
new in 2024: €1.3m
- Purchases and services -€36,581
down €36,581 (-8.1%), from €450,350 to €413,769
- Gross operating margin +€32,872
up €32,872, from -€4,441 to €28,431
- Financial charges -€11,405
down €11,405 (-3.2%), from €352,243 to €340,838
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,770,093 | €10,750,346 | -€19,747 | -0.2% |
| Fixed assets | 21/28 | €10,284,250 | €10,284,250 | = | 0.0% |
| Financial fixed assets | 28 | €10,284,250 | €10,284,250 | = | 0.0% |
| Current assets | 29/58 | €485,843 | €466,096 | -€19,747 | -4.1% |
| Amounts receivable within one year | 40/41 | €474,608 | €463,964 | -€10,644 | -2.2% |
| Trade receivables | 40 | €445,909 | €442,200 | -€3,709 | -0.8% |
| Other amounts receivable | 41 | €28,699 | €21,764 | -€6,935 | -24.2% |
| Cash at bank and in hand | 54/58 | €11,235 | €2,132 | -€9,103 | -81.0% |
| Total equity and liabilities | 10/49 | €10,770,093 | €10,750,346 | -€19,747 | -0.2% |
| Equity | 10/15 | €3,909,675 | €3,956,548 | +€46,873 | +1.2% |
| Contributions | 10/11 | €3,554,250 | €3,554,250 | = | 0.0% |
| Capital | 10 | €3,554,250 | €3,554,250 | = | 0.0% |
| Issued capital | 100 | €3,554,250 | €3,554,250 | = | 0.0% |
| Reserves | 13 | €355,425 | €402,298 | +€46,873 | +13.2% |
| Non-distributable reserves | 130/1 | €64,000 | €110,873 | +€46,873 | +73.2% |
| Legal reserve | 130 | €64,000 | €110,873 | +€46,873 | +73.2% |
| Distributable reserves | 133 | €291,425 | €291,425 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €6,860,418 | €6,793,798 | -€66,620 | -1.0% |
| Amounts payable after more than one year | 17 | €3,120,835 | €3,859,169 | +€738,334 | +23.7% |
| Financial debts | 170/4 | €3,120,835 | €2,079,169 | -€1.0m | -33.4% |
| Other amounts payable | 178/9 | - | €1,780,000 | +€1.8m | |
| Amounts payable within one year | 42/48 | €3,632,715 | €2,770,156 | -€862,559 | -23.7% |
| Current portion of amounts payable after more than one year | 42 | €1,041,667 | €1,041,667 | = | 0.0% |
| Trade debts | 44 | €321,687 | €143,535 | -€178,152 | -55.4% |
| Suppliers | 440/4 | €321,687 | €143,535 | -€178,152 | -55.4% |
| Other amounts payable | 47/48 | €2,269,361 | €1,584,954 | -€684,407 | -30.2% |
| Accrued charges and deferred income | 492/3 | €106,868 | €164,473 | +€57,605 | +53.9% |
| Turnover | 70 | €445,909 | €442,200 | -€3,709 | -0.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €450,350 | €413,769 | -€36,581 | -8.1% |
| Other operating charges | 640/8 | €115 | €126 | +€11 | +9.6% |
| Gross operating margin | 9900 | -€4,441 | €28,431 | +€32,872 | |
| Operating profit (loss) | 9901 | -€4,556 | €28,305 | +€32,861 | |
| Financial income | 75/76B | - | €1,250,000 | +€1.3m | |
| Recurring financial income | 75 | - | €1,250,000 | +€1.3m | |
| Financial charges | 65/66B | €352,243 | €340,838 | -€11,405 | -3.2% |
| Recurring financial charges | 65 | €352,243 | €340,838 | -€11,405 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | -€356,799 | €937,467 | +€1.3m | |
| Profit (loss) for the period | 9904 | -€356,799 | €937,467 | +€1.3m | |
| Profit (loss) for the period to be appropriated | 9905 | -€356,799 | €937,467 | +€1.3m |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.