BIO-HOME: 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-HOME
Largest movements
- Stocks and contracts -€27,700
down €27,700 (-14.5%), from €190,892 to €163,192
- Receivables within one year +€19,988
up €19,988 (+268%), from €7,465 to €27,452
of which Trade receivables: +€17,640
- Tangible fixed assets -€18,276
down €18,276 (-62.3%), from €29,357 to €11,081
of which Plant, machinery and equipment: -€10,895
- Cash -€17,199
down €17,199 (-38.5%), from €44,728 to €27,529
mainly Tax, wage and social debts (-€26,273) and Receivables within one year (-€19,988)
- Deferred charges and accrued income +€8,339
new in 2025: €8,339
- Tax, wage and social debts -€26,273
down €26,273 (-44.0%), from €59,705 to €33,432
of which Remuneration and social security: -€24,333
- Current portion of long-term debt -€7,671
down €7,671 (-71.0%), from €10,804 to €3,133
- Debts after one year -€3,133
down €3,133 (-76.3%), from €4,104 to €971
- Profit (loss) carried forward +€2,741
up €2,741 (+3.9%), from €69,945 to €72,686
- Staff costs -€89,731
down €89,731 (-46.1%), from €194,441 to €104,709
- Gross operating margin -€54,028
down €54,028 (-30.1%), from €179,282 to €125,253
- Financial charges -€2,690
down €2,690 (-35.2%), from €7,647 to €4,958
- Depreciation -€2,547
down €2,547 (-14.4%), from €17,714 to €15,167
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 | €272,692 | €237,843 | -€34,849 | -12.8% |
| Fixed assets | 21/28 | €29,607 | €11,331 | -€18,276 | -61.7% |
| Tangible fixed assets | 22/27 | €29,357 | €11,081 | -€18,276 | -62.3% |
| Plant, machinery and equipment | 23 | €21,975 | €11,081 | -€10,895 | -49.6% |
| Furniture and vehicles | 24 | €7,382 | - | -€7,382 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €243,085 | €226,513 | -€16,572 | -6.8% |
| Stocks and contracts in progress | 3 | €190,892 | €163,192 | -€27,700 | -14.5% |
| Stocks | 30/36 | €190,892 | €163,192 | -€27,700 | -14.5% |
| Amounts receivable within one year | 40/41 | €7,465 | €27,452 | +€19,988 | +268% |
| Trade receivables | 40 | €1,693 | €19,333 | +€17,640 | +1,042% |
| Other amounts receivable | 41 | €5,772 | €8,119 | +€2,347 | +40.7% |
| Cash at bank and in hand | 54/58 | €44,728 | €27,529 | -€17,199 | -38.5% |
| Deferred charges and accrued income | 490/1 | - | €8,339 | +€8,339 | |
| Total equity and liabilities | 10/49 | €272,692 | €237,843 | -€34,849 | -12.8% |
| Equity | 10/15 | €93,123 | €95,864 | +€2,741 | +2.9% |
| Contributions | 10/11 | €21,071 | €21,071 | = | 0.0% |
| Reserves | 13 | €2,107 | €2,107 | = | 0.0% |
| Distributable reserves | 133 | €2,107 | €2,107 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,945 | €72,686 | +€2,741 | +3.9% |
| Amounts payable | 17/49 | €179,569 | €141,980 | -€37,590 | -20.9% |
| Amounts payable after more than one year | 17 | €4,104 | €971 | -€3,133 | -76.3% |
| Financial debts | 170/4 | €4,104 | €971 | -€3,133 | -76.3% |
| Amounts payable within one year | 42/48 | €175,466 | €141,009 | -€34,457 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €10,804 | €3,133 | -€7,671 | -71.0% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €9,178 | €8,613 | -€565 | -6.2% |
| Suppliers | 440/4 | €9,178 | €8,613 | -€565 | -6.2% |
| Advances received on contracts in progress | 46 | €900 | €952 | +€52 | +5.8% |
| Taxes, remuneration and social security | 45 | €59,705 | €33,432 | -€26,273 | -44.0% |
| Taxes | 450/3 | €21,665 | €19,726 | -€1,940 | -9.0% |
| Remuneration and social security | 454/9 | €38,040 | €13,707 | -€24,333 | -64.0% |
| Other amounts payable | 47/48 | €69,879 | €69,879 | = | 0.0% |
| Non-recurring operating income | 76A | - | €19,390 | +€19,390 | |
| Remuneration, social security and pensions | 62 | €194,441 | €104,709 | -€89,731 | -46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,714 | €15,167 | -€2,547 | -14.4% |
| Other operating charges | 640/8 | €1,015 | €852 | -€163 | -16.1% |
| Gross operating margin | 9900 | €179,282 | €125,253 | -€54,028 | -30.1% |
| Operating profit (loss) | 9901 | -€33,888 | €4,525 | +€38,414 | |
| Financial income | 75/76B | €2,601 | €3,173 | +€572 | +22.0% |
| Recurring financial income | 75 | €2,601 | €3,173 | +€572 | +22.0% |
| Financial charges | 65/66B | €7,647 | €4,958 | -€2,690 | -35.2% |
| Recurring financial charges | 65 | €7,647 | €4,958 | -€2,690 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | -€38,935 | €2,741 | +€41,675 | |
| Profit (loss) for the period | 9904 | -€38,935 | €2,741 | +€41,675 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,935 | €2,741 | +€41,675 |
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 27 October 2026 via checked.be.