BIO-LOGIS: what changed
BIO-LOGIS
Largest movements
- Current investments +€30,080
new in 2025: €30,080
- Tangible fixed assets +€16,865
up €16,865 (+127%), from €13,291 to €30,156
of which Leasing and similar rights: +€20,793
- Cash -€14,852
no longer reported in 2025 (was €14,852)
mainly Current investments (-€30,080) and Investment in fixed assets (net) (-€27,272)
- Receivables within one year -€10,615
down €10,615 (-38.1%), from €27,882 to €17,267
of which Trade receivables: -€8,280
- Stocks and contracts +€2,500
up €2,500 (+121%), from €2,063 to €4,563
- Debts after one year +€14,595
up €14,595 (+630%), from €2,318 to €16,912
- Current portion of long-term debt +€5,934
up €5,934 (+140%), from €4,253 to €10,188
- Other debts -€5,260
down €5,260 (-21.2%), from €24,763 to €19,503
- Trade debts +€4,262
up €4,262 (+408%), from €1,044 to €5,305
- Profit (loss) carried forward +€2,673
up €2,673 (+32.9%), from €8,114 to €10,786
- Turnover -€24,838
down €24,838 (-7.7%), from €321,179 to €296,341
- Staff costs -€21,777
down €21,777 (-23.5%), from €92,668 to €70,891
- Gross operating margin -€14,247
down €14,247 (-14.0%), from €101,994 to €87,747
- Purchases and services -€7,871
down €7,871 (-3.6%), from €221,484 to €213,614
- Depreciation +€4,622
up €4,622 (+79.9%), from €5,785 to €10,407
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,784 | €83,670 | +€22,886 | +37.7% |
| Fixed assets | 21/28 | €13,691 | €30,556 | +€16,865 | +123% |
| Tangible fixed assets | 22/27 | €13,291 | €30,156 | +€16,865 | +127% |
| Plant, machinery and equipment | 23 | €1,411 | €1,339 | -€72 | -5.1% |
| Furniture and vehicles | 24 | €7,880 | €4,023 | -€3,857 | -48.9% |
| Leasing and similar rights | 25 | €4,000 | €24,793 | +€20,793 | +520% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €47,093 | €53,114 | +€6,021 | +12.8% |
| Stocks and contracts in progress | 3 | €2,063 | €4,563 | +€2,500 | +121% |
| Stocks | 30/36 | €2,063 | €4,563 | +€2,500 | +121% |
| Amounts receivable within one year | 40/41 | €27,882 | €17,267 | -€10,615 | -38.1% |
| Trade receivables | 40 | €21,770 | €13,490 | -€8,280 | -38.0% |
| Other amounts receivable | 41 | €6,111 | €3,777 | -€2,335 | -38.2% |
| Current investments | 50/53 | - | €30,080 | +€30,080 | |
| Cash at bank and in hand | 54/58 | €14,852 | - | -€14,852 | |
| Deferred charges and accrued income | 490/1 | €2,297 | €1,205 | -€1,092 | -47.5% |
| Total equity and liabilities | 10/49 | €60,784 | €83,670 | +€22,886 | +37.7% |
| Equity | 10/15 | €26,714 | €29,386 | +€2,673 | +10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,114 | €10,786 | +€2,673 | +32.9% |
| Amounts payable | 17/49 | €34,070 | €54,284 | +€20,213 | +59.3% |
| Amounts payable after more than one year | 17 | €2,318 | €16,912 | +€14,595 | +630% |
| Financial debts | 170/4 | €2,318 | €16,912 | +€14,595 | +630% |
| Amounts payable within one year | 42/48 | €31,753 | €37,371 | +€5,619 | +17.7% |
| Current portion of amounts payable after more than one year | 42 | €4,253 | €10,188 | +€5,934 | +140% |
| Trade debts | 44 | €1,044 | €5,305 | +€4,262 | +408% |
| Suppliers | 440/4 | €1,044 | €5,305 | +€4,262 | +408% |
| Advances received on contracts in progress | 46 | €800 | €640 | -€160 | -20.0% |
| Taxes, remuneration and social security | 45 | €893 | €1,736 | +€843 | +94.3% |
| Taxes | 450/3 | €650 | - | -€650 | |
| Remuneration and social security | 454/9 | €243 | €1,736 | +€1,493 | +614% |
| Other amounts payable | 47/48 | €24,763 | €19,503 | -€5,260 | -21.2% |
| Turnover | 70 | €321,179 | €296,341 | -€24,838 | -7.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €221,484 | €213,614 | -€7,871 | -3.6% |
| Remuneration, social security and pensions | 62 | €92,668 | €70,891 | -€21,777 | -23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,785 | €10,407 | +€4,622 | +79.9% |
| Other operating charges | 640/8 | €267 | €517 | +€250 | +93.6% |
| Gross operating margin | 9900 | €101,994 | €87,747 | -€14,247 | -14.0% |
| Operating profit (loss) | 9901 | €3,274 | €5,933 | +€2,658 | +81.2% |
| Financial charges | 65/66B | €834 | €2,578 | +€1,744 | +209% |
| Recurring financial charges | 65 | €834 | €2,578 | +€1,744 | +209% |
| Profit (loss) for the period before taxes | 9903 | €2,440 | €3,354 | +€914 | +37.5% |
| Income taxes | 67/77 | €174 | €682 | +€507 | +291% |
| Profit (loss) for the period | 9904 | €2,266 | €2,673 | +€407 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,266 | €2,673 | +€407 | +17.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.