BIO - NOORD: 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 - NOORD
Largest movements
- Receivables within one year +€66,031
up €66,031 (+33.9%), from €194,705 to €260,736
of which Trade receivables: +€44,699
- Trade debts +€67,122
up €67,122 (+60.0%), from €111,858 to €178,980
- Financial charges +€50,106
up €50,106, from -€37,916 to €12,190
- Gross operating margin -€32,421
down €32,421 (-188%), from -€17,229 to -€49,650
- Taxes -€6,521
down €6,521 (-100%), from €6,521 to €0
- Financial income +€2,486
up €2,486 (+5.2%), from €47,410 to €49,896
- Write-downs -€1,144
down €1,144 (-100%), from €1,144 to €0
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 | €3,392,725 | €3,443,412 | +€50,687 | +1.5% |
| Fixed assets | 21/28 | €2,351,107 | €2,351,107 | = | 0.0% |
| Intangible fixed assets | 21 | €274,567 | €274,567 | = | 0.0% |
| Tangible fixed assets | 22/27 | €411,850 | €411,850 | = | 0.0% |
| Land and buildings | 22 | €411,850 | €411,850 | = | 0.0% |
| Financial fixed assets | 28 | €1,664,690 | €1,664,690 | = | 0.0% |
| Current assets | 29/58 | €1,041,618 | €1,092,305 | +€50,687 | +4.9% |
| Amounts receivable within one year | 40/41 | €194,705 | €260,736 | +€66,031 | +33.9% |
| Trade receivables | 40 | €194,705 | €239,404 | +€44,699 | +23.0% |
| Other amounts receivable | 41 | €0 | €21,332 | +€21,332 | |
| Current investments | 50/53 | €649,440 | €637,692 | -€11,748 | -1.8% |
| Cash at bank and in hand | 54/58 | €172,930 | €169,334 | -€3,596 | -2.1% |
| Deferred charges and accrued income | 490/1 | €24,542 | €24,542 | = | 0.0% |
| Total equity and liabilities | 10/49 | €3,392,725 | €3,443,412 | +€50,687 | +1.5% |
| Equity | 10/15 | €3,274,335 | €3,261,185 | -€13,151 | -0.4% |
| Contributions | 10/11 | €2,829,286 | €2,829,286 | = | 0.0% |
| Contributions outside capital | 11 | €2,829,286 | - | -€2.8m | |
| Share premium | 1100/10 | €769,598 | - | -€769,598 | |
| Other | 1109/19 | €2,059,687 | - | -€2.1m | |
| Reserves | 13 | €467,805 | €467,805 | = | 0.0% |
| Distributable reserves | 133 | €467,805 | €467,805 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,755 | -€35,906 | -€13,151 | -57.8% |
| Amounts payable | 17/49 | €118,390 | €182,227 | +€63,837 | +53.9% |
| Amounts payable within one year | 42/48 | €118,390 | €182,227 | +€63,837 | +53.9% |
| Trade debts | 44 | €111,858 | €178,980 | +€67,122 | +60.0% |
| Suppliers | 440/4 | €111,858 | €178,980 | +€67,122 | +60.0% |
| Taxes, remuneration and social security | 45 | €6,532 | €3,247 | -€3,285 | -50.3% |
| Taxes | 450/3 | €6,532 | €3,247 | -€3,285 | -50.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,144 | €0 | -€1,144 | -100% |
| Other operating charges | 640/8 | €1,171 | €1,206 | +€36 | +3.0% |
| Gross operating margin | 9900 | -€17,229 | -€49,650 | -€32,421 | -188% |
| Operating profit (loss) | 9901 | -€19,544 | -€50,856 | -€31,312 | -160% |
| Financial income | 75/76B | €47,410 | €49,896 | +€2,486 | +5.2% |
| Recurring financial income | 75 | €47,410 | €49,896 | +€2,486 | +5.2% |
| Financial charges | 65/66B | -€37,916 | €12,190 | +€50,106 | |
| Recurring financial charges | 65 | -€37,916 | €12,190 | +€50,106 | |
| Profit (loss) for the period before taxes | 9903 | €65,781 | -€13,151 | -€78,932 | |
| Income taxes | 67/77 | €6,521 | €0 | -€6,521 | -100% |
| Profit (loss) for the period | 9904 | €59,260 | -€13,151 | -€72,411 | |
| Profit (loss) for the period to be appropriated | 9905 | €59,260 | -€13,151 | -€72,411 |
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 21 October 2026 via checked.be.