BIO-PELLETS: 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-PELLETS
Largest movements
- Receivables within one year -€9,106
down €9,106 (-59.8%), from €15,226 to €6,121
of which Trade receivables: -€8,803
- Tangible fixed assets +€5,428
up €5,428 (+95.8%), from €5,668 to €11,096
of which Furniture and vehicles: +€3,403
- Trade debts -€15,289
down €15,289 (-94.6%), from €16,160 to €872
- Other debts +€5,604
up €5,604 (+12.3%), from €45,485 to €51,089
- Tax, wage and social debts +€2,844
new in 2025: €2,844
- Short-term financial debts +€2,205
up €2,205 (+13.3%), from €16,548 to €18,752
- Profit (loss) carried forward +€958
up €958 (+1.3%), from -€71,559 to -€70,601
- Gross operating margin +€9,715
up €9,715, from -€2,836 to €6,880
- Depreciation +€938
up €938 (+42.8%), from €2,190 to €3,128
- Financial charges +€160
up €160 (+6.8%), from €2,345 to €2,505
- Other operating charges -€158
down €158 (-35.3%), from €446 to €288
- Financial income -€151
no longer reported in 2025 (was €151)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,894 | €17,217 | -€3,677 | -17.6% |
| Fixed assets | 21/28 | €5,668 | €11,096 | +€5,428 | +95.8% |
| Tangible fixed assets | 22/27 | €5,668 | €11,096 | +€5,428 | +95.8% |
| Land and buildings | 22 | €4,133 | €3,341 | -€792 | -19.2% |
| Plant, machinery and equipment | 23 | €956 | €3,773 | +€2,817 | +294.7% |
| Furniture and vehicles | 24 | €579 | €3,981 | +€3,403 | +588.2% |
| Current assets | 29/58 | €15,226 | €6,121 | -€9,106 | -59.8% |
| Amounts receivable within one year | 40/41 | €15,226 | €6,121 | -€9,106 | -59.8% |
| Trade receivables | 40 | €14,924 | €6,121 | -€8,803 | -59.0% |
| Other amounts receivable | 41 | €302 | - | -€302 | |
| Total equity and liabilities | 10/49 | €20,894 | €17,217 | -€3,677 | -17.6% |
| Equity | 10/15 | -€57,299 | -€56,341 | +€958 | +1.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,559 | -€70,601 | +€958 | +1.3% |
| Amounts payable | 17/49 | €78,193 | €73,558 | -€4,635 | -5.9% |
| Amounts payable within one year | 42/48 | €78,193 | €73,558 | -€4,635 | -5.9% |
| Financial debts | 43 | €16,548 | €18,752 | +€2,205 | +13.3% |
| Credit institutions | 430/8 | €16,548 | €18,752 | +€2,205 | +13.3% |
| Trade debts | 44 | €16,160 | €872 | -€15,289 | -94.6% |
| Suppliers | 440/4 | €16,160 | €872 | -€15,289 | -94.6% |
| Taxes, remuneration and social security | 45 | - | €2,844 | +€2,844 | |
| Taxes | 450/3 | - | €2,844 | +€2,844 | |
| Other amounts payable | 47/48 | €45,485 | €51,089 | +€5,604 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,190 | €3,128 | +€938 | +42.8% |
| Other operating charges | 640/8 | €446 | €288 | -€158 | -35.3% |
| Gross operating margin | 9900 | -€2,836 | €6,880 | +€9,715 | |
| Operating profit (loss) | 9901 | -€5,471 | €3,463 | +€8,935 | |
| Financial income | 75/76B | €151 | - | -€151 | |
| Recurring financial income | 75 | €151 | - | -€151 | |
| Financial charges | 65/66B | €2,345 | €2,505 | +€160 | +6.8% |
| Recurring financial charges | 65 | €2,345 | €2,505 | +€160 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,665 | €958 | +€8,623 | |
| Profit (loss) for the period | 9904 | -€7,665 | €958 | +€8,623 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,665 | €958 | +€8,623 |
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 4 October 2026 via checked.be.