BIO-GRAPE: 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-GRAPE
Largest movements
- Tangible fixed assets -€38,064
down €38,064 (-3.5%), from €1.1m to €1.1m
of which Land and buildings: -€37,480
- Profit (loss) carried forward -€37,011
down €37,011 (-16.1%), from -€229,842 to -€266,853
- Gross operating margin +€1,812
up €1,812 (+17.9%), from €10,105 to €11,917
- Depreciation -€1,207
down €1,207 (-3.1%), from €39,271 to €38,064
- Taxes +€342
new in 2025: €342
- Financial charges +€332
up €332 (+4.5%), from €7,298 to €7,630
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 | €1,097,758 | €1,060,438 | -€37,320 | -3.4% |
| Fixed assets | 21/28 | €1,091,516 | €1,053,452 | -€38,064 | -3.5% |
| Tangible fixed assets | 22/27 | €1,091,516 | €1,053,452 | -€38,064 | -3.5% |
| Land and buildings | 22 | €1,090,919 | €1,053,439 | -€37,480 | -3.4% |
| Furniture and vehicles | 24 | €597 | €13 | -€584 | -97.8% |
| Current assets | 29/58 | €6,243 | €6,986 | +€743 | +11.9% |
| Amounts receivable within one year | 40/41 | €3,175 | €0 | -€3,175 | -100% |
| Other amounts receivable | 41 | €3,175 | €0 | -€3,175 | -100% |
| Cash at bank and in hand | 54/58 | €2,625 | €6,486 | +€3,861 | +147% |
| Deferred charges and accrued income | 490/1 | €443 | €500 | +€57 | +13.0% |
| Total equity and liabilities | 10/49 | €1,097,758 | €1,060,438 | -€37,320 | -3.4% |
| Equity | 10/15 | -€122,315 | -€159,326 | -€37,011 | -30.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €88,927 | €88,927 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €87,067 | €87,067 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€229,842 | -€266,853 | -€37,011 | -16.1% |
| Amounts payable | 17/49 | €1,220,073 | €1,219,764 | -€309 | 0.0% |
| Amounts payable within one year | 42/48 | €1,220,073 | €1,219,764 | -€309 | 0.0% |
| Trade debts | 44 | €2,612 | €0 | -€2,612 | -100% |
| Suppliers | 440/4 | €2,612 | €0 | -€2,612 | -100% |
| Other amounts payable | 47/48 | €1,217,462 | €1,219,764 | +€2,303 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,271 | €38,064 | -€1,207 | -3.1% |
| Other operating charges | 640/8 | €2,882 | €2,900 | +€18 | +0.6% |
| Gross operating margin | 9900 | €10,105 | €11,917 | +€1,812 | +17.9% |
| Operating profit (loss) | 9901 | -€32,048 | -€29,046 | +€3,002 | +9.4% |
| Financial income | 75/76B | €6 | €7 | +€1 | +15.8% |
| Recurring financial income | 75 | €6 | €7 | +€1 | +15.8% |
| Financial charges | 65/66B | €7,298 | €7,630 | +€332 | +4.5% |
| Recurring financial charges | 65 | €7,298 | €7,630 | +€332 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€39,340 | -€36,669 | +€2,671 | +6.8% |
| Income taxes | 67/77 | - | €342 | +€342 | |
| Profit (loss) for the period | 9904 | -€39,340 | -€37,011 | +€2,329 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,340 | -€37,011 | +€2,329 | +5.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.