BIO - KEUKEN: 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 - KEUKEN
Largest movements
- Stocks and contracts -€3,401
down €3,401 (-12.5%), from €27,304 to €23,903
- Receivables within one year -€2,872
down €2,872 (-22.2%), from €12,956 to €10,084
of which Trade receivables: -€3,951
- Tangible fixed assets -€2,300
down €2,300 (-92.3%), from €2,492 to €192
- Deferred charges and accrued income +€931
up €931 (+106%), from €881 to €1,811
- Profit (loss) carried forward -€6,139
down €6,139 (-29.8%), from -€20,632 to -€26,771
- Other debts -€2,643
down €2,643 (-8.0%), from €32,974 to €30,331
- Trade debts +€1,334
up €1,334 (+13.0%), from €10,296 to €11,630
- Gross operating margin -€1,324
down €1,324, from €271 to -€1,052
- Financial charges -€632
down €632 (-32.7%), from €1,933 to €1,302
- Other operating charges +€189
up €189 (+18.7%), from €1,012 to €1,201
- Financial income -€49
down €49 (-61.3%), from €80 to €31
- Taxes +€29
up €29 (+10.3%), from €285 to €315
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 | €51,840 | €44,408 | -€7,432 | -14.3% |
| Fixed assets | 21/28 | €2,953 | €653 | -€2,300 | -77.9% |
| Tangible fixed assets | 22/27 | €2,492 | €192 | -€2,300 | -92.3% |
| Plant, machinery and equipment | 23 | €2,492 | €192 | -€2,300 | -92.3% |
| Financial fixed assets | 28 | €461 | €461 | = | 0.0% |
| Current assets | 29/58 | €48,887 | €43,755 | -€5,132 | -10.5% |
| Stocks and contracts in progress | 3 | €27,304 | €23,903 | -€3,401 | -12.5% |
| Stocks | 30/36 | €27,304 | €23,903 | -€3,401 | -12.5% |
| Amounts receivable within one year | 40/41 | €12,956 | €10,084 | -€2,872 | -22.2% |
| Trade receivables | 40 | €12,370 | €8,418 | -€3,951 | -31.9% |
| Other amounts receivable | 41 | €586 | €1,665 | +€1,080 | +184% |
| Cash at bank and in hand | 54/58 | €7,747 | €7,957 | +€210 | +2.7% |
| Deferred charges and accrued income | 490/1 | €881 | €1,811 | +€931 | +106% |
| Total equity and liabilities | 10/49 | €51,840 | €44,408 | -€7,432 | -14.3% |
| Equity | 10/15 | €6,772 | €633 | -€6,139 | -90.7% |
| Contributions | 10/11 | €21,815 | €21,815 | = | 0.0% |
| Contributions outside capital | 11 | €21,815 | - | -€21,815 | |
| Other | 1109/19 | €21,815 | - | -€21,815 | |
| Reserves | 13 | €5,589 | €5,589 | = | 0.0% |
| Distributable reserves | 133 | €5,589 | €5,589 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,632 | -€26,771 | -€6,139 | -29.8% |
| Amounts payable | 17/49 | €45,068 | €43,775 | -€1,293 | -2.9% |
| Amounts payable within one year | 42/48 | €45,068 | €43,775 | -€1,293 | -2.9% |
| Trade debts | 44 | €10,296 | €11,630 | +€1,334 | +13.0% |
| Suppliers | 440/4 | €10,296 | €11,630 | +€1,334 | +13.0% |
| Taxes, remuneration and social security | 45 | €1,799 | €1,815 | +€16 | +0.9% |
| Taxes | 450/3 | €549 | €565 | +€16 | +2.9% |
| Remuneration and social security | 454/9 | €1,250 | €1,250 | = | 0.0% |
| Other amounts payable | 47/48 | €32,974 | €30,331 | -€2,643 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,300 | €2,300 | = | 0.0% |
| Other operating charges | 640/8 | €1,012 | €1,201 | +€189 | +18.7% |
| Non-recurring operating charges | 66A | €8,641 | - | -€8,641 | |
| Gross operating margin | 9900 | €271 | -€1,052 | -€1,324 | |
| Operating profit (loss) | 9901 | -€11,682 | -€4,553 | +€7,128 | +61.0% |
| Financial income | 75/76B | €80 | €31 | -€49 | -61.3% |
| Recurring financial income | 75 | €80 | €31 | -€49 | -61.3% |
| Financial charges | 65/66B | €1,933 | €1,302 | -€632 | -32.7% |
| Recurring financial charges | 65 | €1,933 | €1,302 | -€632 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,535 | -€5,824 | +€7,711 | +57.0% |
| Income taxes | 67/77 | €285 | €315 | +€29 | +10.3% |
| Profit (loss) for the period | 9904 | -€13,820 | -€6,139 | +€7,682 | +55.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,820 | -€6,139 | +€7,682 | +55.6% |
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 30 October 2026 via checked.be.