BIO'OR: what changed
Two fiscal 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'OR
Largest movements
- Receivables within one year +€271,938
up €271,938 (+11.7%), from €2.3m to €2.6m
of which Trade receivables: +€265,187
- Stocks and contracts -€73,688
down €73,688 (-17.6%), from €417,936 to €344,248
- Tangible fixed assets -€32,581
down €32,581 (-26.9%), from €120,940 to €88,358
of which Furniture and vehicles: -€17,288
- Trade debts +€300,254
up €300,254 (+59.8%), from €502,356 to €802,609
- Debts after one year -€190,000
down €190,000 (-90.5%), from €210,000 to €20,000
- Current portion of long-term debt -€156,000
down €156,000 (-63.4%), from €246,000 to €90,000
- Reserves +€148,043
up €148,043 (+23.7%), from €623,346 to €771,389
of which Distributable reserves: +€148,043
- Tax, wage and social debts +€39,728
up €39,728 (+110.5%), from €35,936 to €75,664
of which Taxes: +€33,412
- Financial charges -€10,378
down €10,378 (-27.3%), from €37,946 to €27,568
- Gross operating margin +€10,270
up €10,270 (+1.4%), from €733,141 to €743,411
- Depreciation -€9,187
down €9,187 (-10.8%), from €85,432 to €76,245
- Taxes +€9,011
up €9,011 (+8.1%), from €110,583 to €119,594
- Staff costs +€8,759
up €8,759 (+4.5%), from €192,779 to €201,538
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.
Cash bridge derived
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 | €2,981,213 | €3,168,436 | +€187,223 | +6.3% |
| Fixed assets | 21/28 | €120,966 | €88,385 | -€32,581 | -26.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €120,940 | €88,358 | -€32,581 | -26.9% |
| Plant, machinery and equipment | 23 | €103,652 | €88,358 | -€15,293 | -14.8% |
| Furniture and vehicles | 24 | €17,288 | €0 | -€17,288 | -100.0% |
| Financial fixed assets | 28 | €26 | €26 | = | 0.0% |
| Current assets | 29/58 | €2,860,247 | €3,080,052 | +€219,804 | +7.7% |
| Stocks and contracts in progress | 3 | €417,936 | €344,248 | -€73,688 | -17.6% |
| Stocks | 30/36 | €417,936 | €344,248 | -€73,688 | -17.6% |
| Amounts receivable within one year | 40/41 | €2,329,433 | €2,601,370 | +€271,938 | +11.7% |
| Trade receivables | 40 | €2,324,746 | €2,589,933 | +€265,187 | +11.4% |
| Other amounts receivable | 41 | €4,687 | €11,437 | +€6,750 | +144.0% |
| Cash at bank and in hand | 54/58 | €110,394 | €130,502 | +€20,108 | +18.2% |
| Deferred charges and accrued income | 490/1 | €2,485 | €3,930 | +€1,446 | +58.2% |
| Total equity and liabilities | 10/49 | €2,981,213 | €3,168,436 | +€187,223 | +6.3% |
| Equity | 10/15 | €1,404,656 | €1,580,704 | +€176,048 | +12.5% |
| Contributions | 10/11 | €750,000 | €750,000 | = | 0.0% |
| Capital | 10 | €750,000 | €750,000 | = | 0.0% |
| Issued capital | 100 | €750,000 | €750,000 | = | 0.0% |
| Reserves | 13 | €623,346 | €771,389 | +€148,043 | +23.7% |
| Non-distributable reserves | 130/1 | €75,000 | €75,000 | = | 0.0% |
| Legal reserve | 130 | €75,000 | €75,000 | = | 0.0% |
| Distributable reserves | 133 | €548,346 | €696,389 | +€148,043 | +27.0% |
| Profit (loss) carried forward | 14 | €31,310 | €59,315 | +€28,005 | +89.4% |
| Amounts payable | 17/49 | €1,576,557 | €1,587,732 | +€11,175 | +0.7% |
| Amounts payable after more than one year | 17 | €210,000 | €20,000 | -€190,000 | -90.5% |
| Financial debts | 170/4 | €210,000 | €20,000 | -€190,000 | -90.5% |
| Amounts payable within one year | 42/48 | €1,359,292 | €1,543,273 | +€183,981 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €246,000 | €90,000 | -€156,000 | -63.4% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €502,356 | €802,609 | +€300,254 | +59.8% |
| Suppliers | 440/4 | €502,356 | €802,609 | +€300,254 | +59.8% |
| Taxes, remuneration and social security | 45 | €35,936 | €75,664 | +€39,728 | +110.5% |
| Taxes | 450/3 | €11,856 | €45,268 | +€33,412 | +281.8% |
| Remuneration and social security | 454/9 | €24,081 | €30,396 | +€6,316 | +26.2% |
| Other amounts payable | 47/48 | €450,000 | €450,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €7,265 | €24,459 | +€17,193 | +236.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €192,779 | €201,538 | +€8,759 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,432 | €76,245 | -€9,187 | -10.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€948 | -€948 | = | 0.0% |
| Other operating charges | 640/8 | €2,613 | €2,740 | +€127 | +4.8% |
| Gross operating margin | 9900 | €733,141 | €743,411 | +€10,270 | +1.4% |
| Operating profit (loss) | 9901 | €453,264 | €463,836 | +€10,572 | +2.3% |
| Financial income | 75/76B | €12,525 | €9,374 | -€3,150 | -25.2% |
| Recurring financial income | 75 | €12,525 | €9,374 | -€3,150 | -25.2% |
| Financial charges | 65/66B | €37,946 | €27,568 | -€10,378 | -27.3% |
| Recurring financial charges | 65 | €37,946 | €27,568 | -€10,378 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €427,843 | €445,642 | +€17,799 | +4.2% |
| Income taxes | 67/77 | €110,583 | €119,594 | +€9,011 | +8.1% |
| Profit (loss) for the period | 9904 | €317,260 | €326,048 | +€8,788 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €317,260 | €326,048 | +€8,788 | +2.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.